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Generic Tax Name Tax on legal transactions (Real estate and Insurance tax)
Tax name in the national language Belastingen van rechtsverkeer
Tax name in English Tax on legal transactions
Member State NL-Netherlands
Tax in force since 1970/12/24
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Law governing the tax on legal transactions of 24 December 1970 (Stb. 1970, 611), as last amended by the Law of 17 December 2014 (Stb. 578).

Under this law, the two following taxes are levied: (1) tax on transfers of real estate and (2) tax on insurances.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

(1) Real estate transfer tax: transfer of real estate situated in the Netherlands

(2) Insurance tax: insurances of which the risk is situated in the Netherlands


Real estate transfer tax: The tax payer is the individual or entity that acquires the legal and the beneficial ownership of real estate situated in the Netherlands (e.g. land and houses). 

Insurance tax: The tax payer is the one that provides the insurance to the insured.

Tax object and basis of assessment

Transfer tax is levied on the acquisition of both the legal and the beneficial ownership of real estate situated in the Netherlands. Also the acquisition of shares in real estate companies is subject to transfer tax (unless they are acquired by right of inheritance, a right to a community of goods through marriage, the ending of a period of limitation of rights, and certain types of accession or an exemption). Transfer tax is charged on the market value of the real estate, or on the consideration if that is higher.

Insurance tax is levied at the moment that the premiums become payable. The insurance tax is levied on the premiums and the fee for the insurance related services.

Deductions, Allowances, Credits, Exemptions


Transfer tax: Certain transactions are exempt:

  • transfer of real estate within 6 months after the previous transaction of the same object;
  • transfer of real estate already subject to VAT (so called "new immovable property"of (boulding) sites;
  • transfer of real estate belonging to an enterprise that is continued by the children, grandchildren, sisters, brothers of the former owner or their spouses;
  • transfer of real estate to a public organisation;
  • transfer of real estate in situation that an enterprise is turned into another legal form under certain conditions;
  • transfer of real estate in the situation of a merger, split up or an internal reorganisation of a company;
  • transfer of real estate in use as a schoolbuilding; 
  • transfer of real estate in situation of land consolidation;
  • transfer of real estate in case of refurbishment of social housing and restructuring of city districts;
  • transfer of land under commercial cultivation for agricultural or forestry purposes;
  • transfer of cable networks;   

Insurance tax: Certain types of insurance are exempted:

  • life insurances;
  • accident insurances, insurances for disability and incapacity to work;
  • health care insurances;
  • unemployment insurances;
  • insurances on ships, not used for leisure and aircrafts used for international public transportation;
  • transport insurances, reinsurances and export credit insurance.
Rate(s) Structure

Real estate transfer tax: charged at a rate of 6%. For dwellings, a lower rate of 2% applies.

Insurance tax: charged at a rate of 21%


Tax due date

Real estate transfer tax: is levied at the moment of transfer

Insurance tax: is levied at the moment that the premiums become payable

Tax collector

Transfer tax: Dutch Tax Administration

Insurance tax: Dutch Tax Administration

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d214ca+d214cb+d2122eb+d2122ea+d214ga

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2,273.00 EUR 0.35
2011 2,950.00 EUR 0.46
2010 3,646.00 EUR 0.58
2009 3,600.00 EUR 0.58
2008 5,190.00 EUR 0.81
2007 5,775.00 EUR 0.94
2006 5,432.00 EUR 0.94
2005 5,158.00 EUR 0.94
2004 4,741.00 EUR 0.91
2003 4,519.00 EUR 0.89
2002 4,473.00 EUR 0.91
2001 4,484.00 EUR 0.94
2000 4,003.00 EUR 0.89