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1 Jan 2026: Transfer tax rate for non-owner-occupied residential properties will be reduced to 8%

As of 1 January 2026, the transfer tax rate for non-owner-occupied residential properties will be reduced to 8%. The transfer tax for investors, landlords and property developers will be lowered to 8%. The new 8% rate applies to all acquisitions of residential properties (including purchases by private individuals who do not intend to occupy the property themselves as their long-term principal residence), with the exception of cases where the existing reduced rate of 2% (owner-occupied residence) or an exemption, such as the starter exemption, applies. Please note! For non-residential properties, the transfer tax rate remains 10.4%.