The real estate market in the Netherlands remains a powerhouse for investors and entrepreneurs in 2026. However, since the early 2020s, the legal and fiscal landscape has shifted significantly.
Here is your guide, adjusted for the current 2026 regulations, tax laws, and market conditions.
The Dutch Real Estate Market in 2026
The real estate market in the Netherlands remains one of the most lucrative sectors if approached strategically. While interest rates have stabilized after the fluctuations of previous years, the structural housing shortage continues to drive demand. If you’re interested in starting your own real estate company in 2026, here is what you need to know.
Is “Tax-Free” Real Estate Still a Thing?
Historically, investors enjoyed significant tax advantages in “Box 3” (private wealth). However, as of 2026, the Dutch tax system has moved toward a system based on actual returns rather than a fixed “fictitious” yield. While you can still generate high ROI, the days of entirely “tax-free” trading are largely gone. Understanding the balance between Box 1, Box 3, and Corporate Tax (VPB) is now the most critical part of your business plan.
Do I have to be Dutch to open a real estate business?
No, nationality is not a barrier. Expats, international students, and foreign companies can all start a real estate business in the Netherlands. You will need a BSN (Burgerservicenummer) and a Dutch business address to register with the KVK (Chamber of Commerce).
What activities can I engage in?
In 2026, the market is divided into three primary pillars:
- Brokerage: Acting as an intermediary for buying/selling (requires high networking skills).
- Property Management & Rentals: Managing portfolios for third parties or yourself.
- Development & Transformation: Converting old office spaces or “brownfields” into sustainable residential units—a high-growth area due to government subsidies for “green” building.
Do I need a real estate license?
The title of “Makelaar” (Real Estate Agent) is not protected by law in the Netherlands, meaning anyone can technically call themselves an agent. However, in 2026, professional certifications (like VastgoedCert or SCVM) and membership in associations like the NVM, VBO, or Vastgoedpro are almost essential to gain access to the full Funda database and to be taken seriously by banks and notary offices.
Note: If you are buying and renting out property, be aware of the “Opkoopbescherming” (purchase protection) laws. In many major cities (Amsterdam, Rotterdam, Utrecht), you are prohibited from buying mid-priced homes to rent them out; you must live in them yourself unless you have a specific permit.
Invest Privately (Box 3) or with a BV (Box 2/VPB)?
This is the most important decision for a 2026 investor.
| Feature | Private Investment (Box 3) | BV (Company) Investment |
| Tax Basis | Taxed on actual rental income and capital gains (as of 2026). | Taxed on net profit (Corporate Tax). |
| Deductions | Limited deductions for maintenance or interest. | Mortgage interest and all business expenses are fully deductible. |
| Liability | You are personally liable for debts. | The BV is a separate legal entity; your personal assets are protected. |
| Transfer Tax | High (currently 10.4% for investors). | 10.4% (unless buying shares of a real estate company). |
How do you sell real estate in 2026?
Marketing has evolved beyond just a listing. While Funda and Fundainbusiness remain the dominant platforms, 2026 real estate marketing relies heavily on:
- Social Media Targeting: Using AI-driven ads on Instagram and LinkedIn to find specific buyer profiles.
- Sustainability Labels: In 2026, an Energy Label A++++ or “Gas-free” status is a massive selling point and often a legal requirement for office rentals.
- Virtual Tours: 3D walkthroughs are now a standard expectation for high-end and international buyers.
Contracts in the Dutch Real Estate Business
To operate safely, you must utilize standardized but updated contracts:
- ROZ Lease Agreements: Most commercial and residential leases use the ROZ (Raad voor Onroerende Zaken) templates, which are updated annually to reflect new Supreme Court rulings.
- Purchase Agreements (Koopovereenkomst): Usually handled by a notary in Amsterdam, but by the agent in other regions.
- Management Agreements: If you are managing property for others, this outlines your responsibilities regarding maintenance and rent collection.
What legal entity for my real estate business?
In the current climate, the BV (Besloten Vennootschap) is the preferred vehicle for real estate professionals. It allows for “tax-efficient” reinvestment of profits. By keeping your rental income within the BV, you avoid the high personal income tax brackets and can grow your portfolio faster through compound growth.
