What kosten koper means
Almost every Dutch listing carries the abbreviation k.k., short for kosten koper: costs for the buyer. It means the transfer costs sit on top of the asking price and come out of your savings, not your mortgage.
The occasional listing says v.o.n. instead, vrij op naam, meaning those costs are already inside the price. That is standard for new build and rare for existing homes.
As a planning figure, budget roughly 4 to 6 percent of the purchase price, and considerably less if the starters exemption applies to you.
What the costs consist of
| Cost | Indicative 2026 amount | Compulsory | Tax deductible |
|---|---|---|---|
| Transfer tax (overdrachtsbelasting) | 0, 2 or 10.4 percent, see below | Yes | No |
| Notary, transfer deed | 800 to 1,300 euro | Yes | No |
| Notary, mortgage deed | 700 to 1,200 euro | With a mortgage | Yes |
| Mortgage advice and arrangement | 2,500 to 3,500 euro | In practice yes | Yes |
| Valuation report (taxatie) | 600 to 900 euro | Required by lender | Yes |
| Structural survey (bouwkundige keuring) | 400 to 800 euro | Optional | No |
| Buying agent (aankoopmakelaar) | 2,000 to 5,000 euro incl. VAT | Optional | No |
| NHG premium | 0.4 percent of the mortgage | Only with NHG | Yes |
| Bank guarantee, if used instead of a cash deposit | Around 1 percent of the guaranteed sum | No | No |
The pattern is simple enough to remember: costs connected to arranging the loan are generally deductible, costs connected to acquiring the property are not.
Transfer tax in 2026
| Your situation | Rate | Condition |
|---|---|---|
| Aged 18 to 34, first use of the starters exemption | 0 percent | Home valued at no more than 555,000 euro, and you must live in it yourself |
| You will live in the home yourself | 2 percent | Applies when you occupy the property but do not meet the starters criteria |
| Not your main residence, for example a rental investment | 10.4 percent | Declared at the notary |
The tax authority applies the higher of the purchase price and the valuation. A home bought for 550,000 euro but valued at 560,000 can therefore fall outside the starters exemption, turning a zero bill into an 11,000 euro one. If you are close to the threshold, discuss it before you bid.
A worked example
A 450,000 euro home, bought with a mortgage, NHG, a buying agent, and a structural survey.
| Item | Buyer aged 30, starters exemption | Buyer aged 40, owner-occupier |
|---|---|---|
| Transfer tax | 0 euro | 9,000 euro |
| Notary, both deeds | 1,900 euro | 1,900 euro |
| Mortgage advice | 3,000 euro | 3,000 euro |
| Valuation | 750 euro | 750 euro |
| Structural survey | 500 euro | 500 euro |
| Buying agent | 3,500 euro | 3,500 euro |
| NHG premium | 1,800 euro | 1,800 euro |
| Total from savings | about 11,450 euro, roughly 2.5 percent | about 20,450 euro, roughly 4.5 percent |
These are illustrative figures using mid-range assumptions, not a quote. Your own total depends on the notary you choose, whether you use an agent, and whether you take NHG.
A mortgage is capped at 100 percent of the valuation, not of your bid. If you bid 20,000 euro above the valuation to win a competitive sale, that 20,000 comes from savings too, on top of everything in the table above.
Where you can genuinely save
- Compare notaries. You choose the notary and you pay them, yet most buyers accept the first one suggested. Quotes for identical work vary by several hundred euro.
- Compare mortgage advisors on fee. Every licensed advisor must give you a written service document stating their fee before starting. See our fee comparison page.
- Consider a bank guarantee versus a cash deposit, depending on whether your savings are liquid.
- Do not skip the structural survey to save 500 euro. It is the cheapest item on the list and the only one that can save you tens of thousands.
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Vetted, buyer-only agents who will tell you what your total costs look like for a specific property, before you bid.
Compare free quotesFrequently asked questions
Kosten koper, abbreviated k.k., means the buyer pays the transfer costs on top of the purchase price. These costs include transfer tax, notary fees, valuation, mortgage advice, and any buying agent. They cannot be included in a Dutch mortgage and must come from savings.
Budget roughly 4 to 6 percent of the purchase price. On a 450,000 euro home with a mortgage, NHG, a buying agent, and a survey, a typical total is around 20,000 euro for an owner-occupier paying 2 percent transfer tax, or around 11,000 euro for a buyer who qualifies for the starters exemption.
No. Dutch mortgages are capped at 100 percent of the property valuation, so buying costs must be paid from your own savings. Any amount you bid above the valuation must also be covered from savings.
Costs connected to arranging the loan are generally deductible in the year of purchase: mortgage advice and arrangement, the lender's valuation report, the mortgage deed at the notary, and the NHG premium. Transfer tax, the transfer deed, the structural survey, and the buying agent's fee are not deductible.
With kosten koper the buyer pays the transfer costs on top of the price, which is standard for existing homes. With vrij op naam those costs are already included in the price, which is standard for new build.
Buyers aged 18 to 34 using the starters exemption for the first time pay 0 percent on a home valued up to 555,000 euro. Other buyers who will live in the home themselves pay 2 percent. Property that will not be the buyer's main residence is taxed at 10.4 percent.
Written and maintained by Robbert Winnemuller, founder of DutchKey. He works in Dutch residential property in Flevoland and built DutchKey after seeing how often international buyers signed Dutch contracts nobody had explained to them. He is not the agent you are matched with: DutchKey introduces you to independent, buyer-only agents, and these pages exist to make you a harder client to mislead.