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1 jan 2026: Home value limit starter exemption to €555,000

Legislative tax change per 01-01-2026

The property value threshold for application of the first-time buyer’s transfer tax exemption (ages 18–35, principal residence) will be increased to €555,000 as of 1 January 2026.
For acquisitions above this threshold, the exemption does not apply. To benefit from the increased threshold, the transfer of ownership must take place after 31 December 2025.
The moment at which the purchase agreement is signed is not relevant in this regard.

The property value threshold concerns the total value of the dwelling, or the rights to which it is subject, including any appurtenances belonging to the property.
If the purchase price including appurtenances exceeds €555,000 in 2026, the first-time buyer’s exemption does not apply.
Furthermore, if the property is situated on leasehold land, the capitalised value of the ground rent is also added to the value of the property.