Kosten Koper Explained: The Real Cost of Buying a Home in the Netherlands

What "kosten koper" actually means

In the Netherlands, nearly all residential property is sold "kosten koper" (buyer's costs). This means the buyer — not the seller — pays the transaction taxes and legal fees required to transfer ownership. It is the opposite of "vrij op naam" (VON), which you occasionally see on newly-built homes where the developer covers these costs.

The total kosten koper typically comes to 4–6% of the purchase price. For a home at €400,000, that is €16,000–€24,000. This catches many first-time buyers off guard, especially when they discover it cannot be rolled into the mortgage.

Overdrachtsbelasting (transfer tax)

Transfer tax is usually the largest single kosten koper item. The standard rate is 2% of the purchase price for residential properties bought as a primary residence.

The exception: the startersvrijstelling. First-time buyers who are under the age of 35 and purchasing a home priced at or below €525,000 (the 2025 threshold) pay 0% transfer tax. This exemption can only be used once in your lifetime, but it saves up to €10,500 on a €525,000 purchase.

For investment properties, second homes, or any property not used as a primary residence, the transfer tax rate is higher. Confirm your eligibility with your notary before signing the preliminary purchase agreement (voorlopig koopcontract).

Notary fees

Two separate notarial acts are required for a Dutch property purchase, and you pay for both:

• Leveringsakte (transfer deed): The legal document that transfers ownership from seller to buyer and registers you in the Kadaster (Land Registry). This typically costs €800–€1,500.
• Hypotheekakte (mortgage deed): If you are taking out a mortgage, the notary also prepares the mortgage deed. This costs roughly €600–€1,200.

Total notary costs for a straightforward purchase are usually in the range of €1,400–€2,200. Notary fees are not regulated in the Netherlands, so they vary between offices. Compare a few quotes. Online notaries charge at the lower end.

Taxatierapport (valuation report)

Dutch mortgage lenders require an independent valuation of the property before they approve your mortgage. The valuation establishes the market value, which determines the maximum mortgage the lender is willing to provide.

A standard certified valuation (NWWI-gevalideerde taxatie) costs €700–€900. Some lenders also accept a desktop valuation (bureautablet) for straightforward properties, which is cheaper at around €100–€150, but not universally accepted.

Hypotheekadvies (mortgage advice)

Most buyers work with an independent mortgage adviser (hypotheekadviseur) who assesses your financial situation, compares products across lenders, and handles the application. Advisers charge a fixed fee, not a commission: €2,000–€3,000 for a first home purchase. Online advisers charge less.

If you go directly to a bank, you skip the adviser fee but you are limited to that bank's own products and receive no independent guidance. Given the complexity of Dutch mortgage rules (NHG eligibility, interest rate choices, tax implications), most first-time buyers find the adviser fee worth paying.

Worked example: buying a home at €400,000

Here is a realistic kosten koper breakdown for a €400,000 home in 2025:

Note that this example does not include a structural survey (bouwkundige keuring), which costs roughly €300–€500 and is recommended for any older property. It also excludes the bank guarantee deposit (waarborgsom) of 10% required when signing the preliminary purchase agreement. This is not a cost, but cash that must be available for several weeks.

The NHG premium

If your purchase price falls within the NHG limit (€450,000 in 2025), you can apply for Nationale Hypotheek Garantie. The one-time NHG premium (borgtochtprovisie) is 0.4% of the mortgage amount, added to your upfront costs. On a €400,000 mortgage this is €1,600. NHG-eligible mortgages carry lower interest rates, so the premium pays for itself within one to two years of reduced monthly payments.