Investing and special mortgage options as an expat in the Netherlands

Are you considering buying an investment property, keeping your current home to rent out, or purchasing a second home in the Netherlands? These options are possible for expats, but the mortgage, tax and rental rules differ from those for a home you live in yourself.

Discuss your mortgage options with an expat advisor

Property investment for expats

Can expats invest in property in the Netherlands?

Yes. Expats can generally buy property in the Netherlands for investment purposes. This could involve purchasing a property to rent out, buying a second home or keeping your current home when you move elsewhere.

However, financing an investment property is different from financing your own home. Lenders usually apply stricter conditions, while taxes, rental regulations and local restrictions can have a significant impact on your costs and potential rental income.

Before buying, it is therefore important to consider both the mortgage and the rules that apply to the property you intend to rent out.

Renting out property

What are the options for renting out a property as an expat?

There are several situations in which you may want to rent out a property in the Netherlands. For example, you may:

Buy a property specifically for rental purposes.
Keep your current home when purchasing another property.
Rent out your home after moving abroad.
Change an existing residential mortgage to a mortgage that permits rental.

Whether this is possible depends on the property, your financial situation, the mortgage conditions and the lender.

A standard owner-occupied mortgage usually does not allow you to rent out the property without the lender’s permission. If rental is permitted, you may need to switch to a buy-to-let mortgage or another suitable financing structure.

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Mortgage differences

What is the difference between a standard mortgage and a buy-to-let mortgage?

A standard residential mortgage is intended for a property that you use as your main residence. A buy-to-let mortgage is designed for a property that will be rented out.

Compared with an owner-occupied mortgage, a buy-to-let mortgage generally:

Has stricter lending requirements.
Finances a smaller proportion of the property’s value.
Requires more of your own funds.
May carry a higher interest rate.
May take expected rental income into account.
Often uses the property’s value in rented condition when determining the available financing.

The amount you can borrow varies considerably between lenders and properties. There is therefore no single loan-to-value percentage that applies to every investment mortgage.

An advisor can compare the lenders that accept your situation and calculate how much of your own money may be required.

Discuss your investment options with an advisor

Lender permission

Can I rent out my home with my current mortgage?

You should not rent out a mortgaged property without first checking the conditions of your mortgage and obtaining any required permission from your lender.

Most standard residential mortgages are intended for owner-occupancy. If you want to rent out the property, your lender may:

Give permission subject to specific conditions.
Require you to change the mortgage.
Require a new valuation or affordability assessment.
Refuse rental under the existing mortgage conditions.

Renting out a property without the required consent can have serious consequences. A lender may, for example, require the mortgage to be repaid.

You should also check whether your home insurance remains suitable when the property is rented out.

Discuss your investment options with an advisor

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Second homes

How does buying a second home or investment property work in the Netherlands?

Buying a second home is possible, but the financial and tax treatment differs from buying a property that will be your main residence.

Important considerations include:

Transfer tax: In 2026, an 8% transfer tax applies when you purchase a residential property that you will not use as your main residence, such as a second home or rental property.
Mortgage interest deduction: Mortgage interest on a second home or investment property does not qualify for the normal mortgage interest deduction available for qualifying owner-occupied homes.
Box 3: A privately owned second home or rental property and the associated qualifying debt generally form part of your Box 3 position.
Own funds: Investment mortgages generally require a larger contribution from your own funds than an owner-occupied mortgage.
Rental restrictions: Municipal rules may restrict whether a newly purchased property can be rented out.

These additional costs and restrictions should be included when determining whether a property investment is financially suitable.

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Why choose FVB de Boer as your mortgage advisor?

Personal guidance

Support from consultation to final approval.

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Experience with clients from over 25 countries.

Unbiased advice

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Rental regulations

Can every property in the Netherlands be rented out?

No. Buying a property does not automatically mean that you are free to rent it out. Before purchasing an investment property, you should check the rules that apply to the specific address and municipality. These may include:

Purchase protection rules (opkoopbescherming).
A rental or housing permit.
Restrictions on room-by-room rental.
Rules for short-term or holiday rentals.
Homeowners’ association (VvE) rules for apartments.
Mortgage conditions imposed by the lender.

Municipalities can introduce purchase protection in designated areas, which can restrict the rental of certain recently purchased homes. Checking these rules before making an unconditional purchase can prevent you from buying a property that cannot be used in the way you intended.

Rental income

How much rent can I charge for an investment property?

The rent you are allowed to charge depends on the characteristics of the property and the Dutch housing valuation system, known as the woningwaarderingsstelsel or WWS. Properties receive points based on factors such as:

Floor area.
Energy performance.
WOZ value.
Facilities and amenities.
Outdoor space.

For social and regulated mid-market rental properties, the number of WWS points determines the maximum permitted rent. Properties that meet the requirements for the private rental sector are treated differently, although other rental rules still apply. Because the permitted rent can have a major effect on the profitability of an investment property, it is important to determine the property’s WWS position before buying.

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Tax implications

How is a rental property taxed in the Netherlands?

For a private investor, a second home or rental property generally forms part of Box 3 rather than qualifying as an owner-occupied home in Box 1.

Under the current Box 3 system, tax is generally calculated using assumed returns for different categories of assets and debts.

Following court rulings and subsequent legislation, taxpayers may also be able to report their actual return where this is lower than the return calculated under the standard Box 3 method. The calculation of actual return can include rental income and changes in the value of the property.

The precise outcome depends on your total Box 3 assets and debts rather than the rental property alone. Box 3 legislation is changing, so the rules should be checked for the relevant tax year. For personal tax calculations or cross-border tax questions, specialist tax advice may be required.

Box 1 or Box 3

Is rental income taxed as personal income?

Simply owning and renting out an investment property does not normally mean that the rental income is separately taxed as employment or business income in Box 1.

A privately held investment property generally belongs to Box 3.

However, the tax treatment may change if your activities go beyond normal asset management. For example, extensive additional work or services aimed at generating additional returns may result in a different tax treatment.

The number of properties you own alone does not automatically determine whether your activities fall within Box 1 or Box 3.

If you actively manage several properties or carry out substantial investment activities, it is advisable to have your tax position assessed separately.

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Family support

Can expats use a family loan or gift to buy a home in the Netherlands?

Yes. Financial support from family can sometimes help when buying a home in the Netherlands. Common options include:

A financial gift.
A family loan.
A combination of a gift and a loan.

A family loan must be taken into account when assessing your overall financial position and borrowing capacity. Mortgage lenders will want to understand the agreement and repayment obligations.

If money is provided as a gift, Dutch gift tax rules may apply. In international situations, the tax rules of another country can also be relevant. Written agreements and clear evidence of where the funds came from are particularly important when family support comes from abroad.

Learn more about buying a home with family support

Special mortgage options

What mortgage options are available for property investment?

Depending on your plans and financial situation, possible financing structures can include:

Buy-to-let mortgages.
Mortgages for second homes.
Specialist investment property financing.
Bridging finance when buying before another property is sold.
Interest-only mortgage components in situations where the lender permits them.

Not every lender offers these products, and the conditions can differ substantially. Your income, available savings, residence status, existing properties, intended rental income and the property itself can all affect which lenders and mortgage structures are available.

Check your mortgage options with an advisor

Risks and considerations

What should expats consider before investing in Dutch property?

Property can be a long-term investment, but buying a rental property in the Netherlands involves several financial and regulatory risks. Before buying, consider:

The 8% transfer tax applicable to non-owner-occupied residential property in 2026.
The amount of your own funds required.
Higher mortgage rates and stricter lender requirements.
The maximum rent permitted under the WWS where applicable.
Municipal restrictions such as purchase protection.
Tenant protection and the effect this can have on selling a rented property.
Maintenance, insurance and service charges.
Energy performance and possible improvement costs.
Box 3 taxation.
Potential changes in property values and interest rates.

Whether an investment is financially viable depends on the individual property, its financing, permitted rent, ongoing costs, tax position and your investment horizon. A mortgage calculation alone is therefore not enough. The legal, rental and tax implications should also be understood before you commit to the purchase.

Next steps

Is property investment in the Netherlands right for you?

Investing in Dutch property is still possible, but the right financing structure depends strongly on your personal situation and the property you want to buy.

At FVB de Boer, we can help you understand the mortgage options available to you, how much financing may be possible and which lender requirements you need to take into account.

For tax or legal questions that fall outside mortgage advice, additional specialist advice may be required.

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Frequently asked questions about

Investing in property in the Netherlands as an expat

Can expats buy an investment property in the Netherlands?

Yes. Expats can generally purchase investment property in the Netherlands. If you require financing, however, lenders may apply additional requirements relating to your income, residence status, available savings and the property you want to purchase.

Can I rent out a property with a normal residential mortgage?

Usually not without permission from your lender. Owner-occupied mortgages normally contain conditions requiring you to live in the property yourself. If you want to rent it out, the lender may require you to switch to a suitable mortgage or obtain explicit approval.

How much can I borrow for an investment property?

There is no single percentage that applies to all investment mortgages. Buy-to-let lenders generally finance a smaller proportion of the property’s value than they would for an owner-occupied home. The exact amount depends on the lender, property, rental situation and your financial circumstances.

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