Understanding Closing Costs (k.k. & v.o.n.)

What 'kosten koper' really adds up to in 2026 — every line item with a typical price range, the starter transfer-tax exemption, which costs are tax-deductible, and why you need the cash in savings.

In the Netherlands most existing homes are listed as "kosten koper" (k.k.), meaning the buyer pays the closing costs on top of the price. They typically come to 4–6% of the purchase price for a standard buyer — though, as you'll see below, a first-time buyer using the starter exemption often pays far less. Newly built homes are usually "vrij op naam" (v.o.n.), where the developer has already absorbed most of these costs.

What the buyer pays

The k.k. figure is not one fee but a stack of them. Typical 2026 ranges for an existing home:

• Transfer tax (overdrachtsbelasting): 2% of the price for an owner-occupier — but 0% for a qualifying starter (see below). The single biggest line when it applies.
• Notary fees (notaris): roughly €800–€1,500 for the transfer deed and mortgage deed together; deregulated, so it pays to compare.
• Mortgage advice (hypotheekadvies): about €1,500–€3,500 as a flat fee — commission on mortgages is banned in the Netherlands.
• Valuation report (taxatie): around €400–€900; a validated, NHG-compliant report sits at the higher end.
• NHG fee: a one-off 0.4% of the mortgage if you take the National Mortgage Guarantee (e.g. €1,600 on a €400,000 loan).
• Structural survey (bouwkundige keuring): optional but wise, roughly €300–€500.
• Buyer's agent (aankoopmakelaar): optional, €1,500–€5,000, either a fixed fee or around 0.5–1.25% of the price.

Transfer tax: the line that swings the total

How much overdrachtsbelasting you pay depends entirely on who you are and what you're buying:

• 2% — the standard rate when you'll live in the home yourself.
• 0% — the starter exemption (startersvrijstelling): a one-time break for buyers under 35 who will live in the home, on a purchase price up to €555,000 in 2026. Above that ceiling the exemption is lost entirely and the full 2% applies.
• 8% — for investors, second homes and buy-to-let in 2026. This was cut from 10.4% to encourage rental supply, but it still makes a non-owner-occupied purchase markedly more expensive.

See Transfer Tax explained for the fine print on who qualifies.

A worked total

On a €400,000 home, a first-time buyer under 35 pays 0% transfer tax, so the remaining costs — notary, advice, valuation, the NHG fee, an optional survey — land around €5,000–€7,000, roughly 1.5–2% of the price (add a buyer's agent and it's a few thousand more). An identical buyer who does not qualify adds €8,000 of transfer tax, pushing the total toward €13,000–€15,000, or about 3.5–4%. It is the same house — the exemption is what moves the number.

What is tax deductible

One of the real advantages of buying here is that many costs of arranging the mortgage are tax-deductible in the year of purchase, which can produce a meaningful refund. The dividing line is whether a cost relates to the loan or to the house.

🟢 Deductible (related to the mortgage):

• Mortgage advice and mediation fees — the full amount.
• Notary fee for the mortgage deed (hypotheekakte) — only that portion of the notary bill.
• Land Registry fee for registering the mortgage.
• Valuation (taxatie) fee for the report your lender requires.
• NHG fee — the one-off 0.4% guarantee fee.

🔴 Not deductible (related to the purchase):

• Transfer tax — the 2% (or 8%) on the property.
• Notary fee for the transfer deed (leveringsakte).
• Buyer's agent (aankoopmakelaar) fees.
• Structural survey (bouwkundige keuring).
• Bank guarantee — the ~1% fee for a bankgarantie to the seller.

For how these deductions interact with your monthly interest, read the deep dive on Hypotheekrenteaftrek (HRA); for a line-by-line planner, use the Costs Checklist.

These costs come from your own savings

Crucially, closing costs cannot be added to your mortgage — the loan is already capped at 100% of the home's value. You need this money in savings, available at completion. It's the reason a 100%-financeable house still isn't a zero-cash purchase, and the number every first-time buyer should have ready before making an offer.