Kosten koper — abbreviated k.k. — is the Dutch term meaning that the costs of legally transferring ownership of a property are for the buyer’s account, on top of the purchase price. You will see the abbreviation on virtually every existing home for sale in the Netherlands.
What it covers
Three items fall under kosten koper:
- Transfer tax (overdrachtsbelasting) on the value of the property.
- Notary fees for the deed of transfer — drawing up and executing the deed.
- Land registry fees for registering that deed in the public records.
Together these traditionally amount to roughly 2.5 to 3 per cent of the purchase price, depending heavily on the applicable tax rate.
Dutch transfer tax in 2026
The rate depends on what you do with the property:
| Situation | Rate (2026) |
|---|---|
| You will live in it yourself (main residence) | 2% |
| Property that will not be your main residence, for example a rental | 8% |
| Other real estate, such as bare land, commercial property and a garage not bought at the same time as the home | 10.4% |
If you are between 18 and 35 at the moment of notarial transfer and will live there yourself, the one-off first-time buyer exemption applies: no transfer tax is due, provided the property value in 2026 does not exceed € 555,000. The exemption can only be used once in a lifetime.
Kosten koper versus vrij op naam
New-build property is usually offered v.o.n. (vrij op naam, free on name): the transfer costs are already included in the price. With v.o.n., VAT is payable on the land and construction rather than transfer tax, and that VAT is built into the price.
What it does not cover
This is where buyers most often miscalculate. Outside kosten koper fall, among other things:
- buying agent’s fees
- mortgage advice and arrangement fees
- notary fees for the mortgage deed
- valuation and structural survey
- the one-off guarantee fee for the national mortgage guarantee (NHG)
- removal costs, renovation and furnishing
Budget accordingly: your total additional outlay when buying a home comes out considerably higher than kosten koper alone. Ask for a written breakdown up front, since lenders generally do not finance these additional costs.
Related terms
- Land registry
- Buying agent
- Mortgage
- Mortgage terms
- Forced sale value
- Construction costs
Want to know more about construction terms? Visit our knowledge base at fredsdiyplans.com.