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Investeren in of exploiteren van vastgoed in Nederland vraagt om een goed inzicht in het geldende fiscale kader. Belastingtarieven en -regels kunnen een substantiële invloed hebben op rendementen, de structuur van transacties en langetermijninvesteringsstrategieën.
De Factsheet Vastgoedfiscaliteit 2026 biedt een beknopt overzicht van de belangrijkste Nederlandse belastingtarieven voor vastgoedeigenaren, beleggers en vastgoedondernemingen. De factsheet behandelt onder meer de inkomstenbelasting en vennootschapsbelasting, overdrachtsbelasting, btw en lokale belastingen op onroerend goed.
Dit overzicht helpt u snel inzicht te krijgen in de fiscale gevolgen van aankopen, verkopen, exploitatie en eigendomsstructuren. Voor advies dat is toegespitst op uw specifieke situatie staan onze specialisten op het gebied van vastgoedfiscaliteit graag voor u klaar.
Veelgestelde vragen – Vastgoedfiscaliteit Nederland
Real estate in the Netherlands can be taxed in different ways depending on how it is held. Private investors are generally taxed under Box 3 based on a deemed return, while real estate held through a company is subject to corporate income tax. In addition, transfer tax and VAT may apply to transactions.
VAT typically applies to newly built or substantially renovated properties. In such cases, transfer tax may be reduced or not applicable due to the interaction between VAT and transfer tax rules.
Holding real estate privately (Box 3) may offer simplicity but can result in taxation based on deemed returns. Holding real estate through a company allows for taxation based on actual profits, but also introduces corporate income tax and dividend taxation (Box 2). The optimal structure depends on your situation and investment strategy.
Tax treatment depends on the structure. In Box 3, both rental income and capital gains are included in the deemed return. In a corporate structure, rental income and capital gains are taxed as part of the company’s taxable profit.
Key considerations include transfer tax, VAT, financing structure, ownership structure and potential capital gains taxation. Proper structuring can significantly impact the overall tax burden.
Local taxes may include property tax (OZB) and, depending on the municipality, other levies related to property ownership or use.