What are the full costs of letting in the Netherlands

Are you currently moving abroad and do not know what to do with your property? Are you planning to rent it out but feel unsure how to navigate the current regulatory environment? The Dutch rental market has been a real challenge for the past couple of years and renting out an apartment can include several costs. What are the different categories of prices for letting a property? What are the expenses of doing so? We will cover all of those below in order to paint a clearer picture.

Getting started

Renting out an apartment in the Netherlands has become slightly more complex in 2026 due to several new regulations such as the Affordable Rent Act. This regulation was introduced in 2024 due to a housing crisis and it removed the temporary rental contract and reduced the amount of properties in the private sector restricting rents. This needs to be kept in mind when pricing the property. Other than that, here are some costs you need to consider.

Regulatory Limits

In the Netherlands, landlords make use of a Housing Valuation System (Woning Waardering Stelsel or WWZ) in order to decide the maximum rental price of the property. It is a national points based system which evaluates the main characteristics of the residence such as type of heating, insulation, size of the residence, location and so on. In 2026, the mid-market is strictly regulated. If your apartment scores 186 points or fewer, your rent is legally capped as follows:

• Social Sector: Max rent ~€933 (up to 143 points).
• Mid-Range Sector: Max rent ~€1,228 (144 to 186 points).
• Rent Increases: For 2026, the maximum allowed annual rent increase is 4.4% for the private sector and 6.1% for the mid-market.

Upfront Investment Costs

Property Transfer Tax

Once you become a real estate owner or acquire the rights to do so, you must pay a property transfer tax or Overdrachtsbelasting. As of January 1, 2026, the tax for buying a residential property as an investment (buy-to-let) is 8%. This is a reduction from the previous 10.4% but remains much higher than the 2% rate for owner-occupiers.

Conversion/Energy Upgrades: With the points system (WWS) now heavily weighing energy efficiency, you may need to invest in double glazing, heat pumps, or insulation to reach the 187 points required to rent in the "Free Sector" (unregulated market).

Annual Taxes

The Dutch tax system for secondary properties is currently in a "transition phase" toward taxing actual returns by 2028. For 2026, the following need to be taken into consideration.

Wealth Tax

Or the Box 3 Burden, represents the Dutch tax on net wealth (savings, investments, second homes) minus debts. You are taxed on the assumed return of your assets such as investments, bank balances, debts and other assets (including rental property). The government assumes a 7,78% return on these other assets (WOZ - Outstanding Mortgage). This return is taxed at a flat rate of 36%. 

The "Actual Return" Clause 

Following Supreme Court rulings, if your actual rental profit (rent minus specific costs) is lower than the government's 7.78% assumption, you can petition to be taxed on the actual lower amount.

Municipal Property Tax

Owners of homes have to pay a property tax (onroerendezaakbelasting, OZB) that is included in the combined tax assignment. This is a % of the WOZ value and in Amsterdam this is 0.0527%.

Operational & Maintenance Costs

Letting Fee

If you hire an agency to find and place a new tenant on the property, a one-off fee will be charged by real estate agents to landlords. This typically costs around one month of rent plus VAT.

Service Costs and VVE

If the apartment is part of a building, you must pay the VVE (Vereniging van Eigenaren) fees. The VVE is a mandatory Dutch homeowners' association for apartment buildings, responsible for managing shared spaces, maintenance, and insurance. Membership is required upon buying an apartment, ensuring shared costs (like roof repairs or cleaning) are managed through monthly fees and a multi-year maintenance plan. These typically range from €150 to €350 per month.

Insurance

You must switch from standard home insurance to Landlord Insurance (Opstalverzekering voor verhuur), which is generally 20-30% more expensive than owner-occupier insurance.

So what are my full costs for letting a property?

That was a lot of information! Of course, all the costs depend on the person and property and there is a lot to consider! Even so, I hope we managed to make it just a bit clearer for you. Still have questions? Or are you wondering what your actual numbers look like? Our team can answer all your questions and walk you through a personalized estimate of all your costs. 

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