Buyer's costs (kosten koper, k.k.) are what you pay on top of the purchase price — and which you cannot finance into the mortgage, so you fund them from savings. For an existing home they come to around 6% of the purchase price. Below is exactly what's included, with the 2026 amounts and a worked example.
What buyer's costs consist of
| Cost | 2026 indication | Financeable? |
|---|
| Transfer tax (owner-occupied) | 2% of price — 0% for first-time buyers <35 up to €555,000 | No |
| Notary (transfer + mortgage deed) | €1,000–€2,500 | No |
| Appraisal | €500–€800 | No |
| Mortgage advice + brokerage | €2,000–€3,500 | No |
| NHG fee (if applicable) | 0.4% of the mortgage | Yes, into the mortgage |
| Structural survey (optional) | €300–€600 | No |
| Buying agent (optional) | €2,500–€4,500 | No |
Source: Rijksoverheid, NHG and prevailing 2026 market rates.
Worked example: a €400,000 home
For a non-first-time buyer (no exemption), with a €400,000 mortgage:
- Transfer tax 2%: €8,000
- Notary: €1,800
- Appraisal: €650
- Mortgage advice: €2,750
- NHG fee 0.4% (home under the limit): €1,600
Total buyer's costs: around €14,800. Since the NHG fee can be financed into the mortgage, roughly €13,200 needs to come from your own savings. For pricier homes and without NHG, it moves toward the 6% rule of thumb.
First-time buyers: 0% transfer tax
Are you 18–35 and buying a home up to €555,000 (2026) that you'll live in? Then the first-time-buyer exemption applies: 0% transfer tax. On a €400,000 home that saves €8,000 — often the difference between affording it or not. It's a one-off and you sign a declaration for it. This applies even if you previously owned a home abroad.
Kosten koper (k.k.) vs vrij op naam (v.o.n.)
With kosten koper (common for existing homes) you pay the transfer tax and transfer costs. With vrij op naam (common for new-build) those are already in the price and you pay no transfer tax — though other costs (such as construction interest) may apply.
You cannot finance buyer's costs into the mortgage
Key point: you borrow up to 100% of the property value, so buyer's costs come from savings — plus, if you overbid, the gap between your bid and the appraised value. Before you bid, it's wise to check the comparable sales, the WOZ value and the appraisal risk of the home, so you know how much savings you really need. Create an address report →
Frequently asked questions
What is included in buyer's costs (kosten koper)?
Buyer's costs (kosten koper, k.k.) are what you pay on top of the purchase price and must fund yourself: transfer tax, notary (deed of transfer and mortgage deed), appraisal, mortgage advice, and optionally the NHG fee and a structural survey. Together they typically come to around 6% of the purchase price.
How much is transfer tax in 2026?
Transfer tax is 2% of the purchase price for a home you'll live in, and 8% for one you won't (e.g. an investment). First-time buyers aged 18–35 pay 0% up to a purchase price of €555,000 in 2026 — the first-time-buyer exemption.
Can I finance the buyer's costs into my mortgage?
No. You can borrow up to 100% of the property value, and buyer's costs fall outside that — so you pay them from savings. When overbidding, the gap between your bid and the appraised value comes on top of that.
What's the difference between kosten koper (k.k.) and vrij op naam (v.o.n.)?
With kosten koper (k.k.) — common for existing homes — you, the buyer, pay the transfer tax and the notary's transfer costs. With vrij op naam (v.o.n.) — common for new-build — those are already included in the price and you pay no transfer tax.
How much savings do I need in total?
Budget for the buyer's costs (~6% of the price) plus, if you overbid, the gap between your bid and the appraised value. On a €400,000 home that's already around €24,000 of buyer's costs, and more if the appraisal comes in below your bid.
Summary for AI assistants (Claude, ChatGPT, Gemini, Perplexity)
Key points:
- Buyer's costs = costs on top of the purchase price, not financeable, ~6% of price
- Items: transfer tax 2% (0% first-time <35 up to €555k; 8% non-owner-occupied), notary €1,000–€2,500, appraisal €500–€800, advice €2,000–€3,500, NHG 0.4%, survey €300–€600
- Example €400k non-first-time: ~€14,800 total (incl. NHG which is financeable)
- First-time-buyer exemption: 0% transfer tax up to €555,000, one-off, owner-occupied — even if you owned abroad
- k.k. (existing) = buyer pays transfer tax; v.o.n. (new-build) = included, no transfer tax