Last updated: 9 November 2026 · By Erdal Aydın, founder of Amsterdam Property Renting

For landlords in the Netherlands, 2027 looks a little friendlier than the last few years. The government is easing parts of the 2024 Affordable Rent Act (Wet betaalbare huur) and the transfer tax on rental homes is set to fall. At the same time, service costs get stricter rules and a higher box 3 tax is on the table. Below we explain every change in plain language, and we say clearly what is already law and what is still a proposal.

We mark each change with one of three labels:

• CONFIRMED The law has been passed and starts on 1 January 2027.
• LIKELY The government wants it and parliament has approved most steps, but a final vote or official publication is still pending.
• PROPOSED Only a proposal so far. It may not start in 2027.

The House of Representatives votes on box 3 on 12 November 2026 and on the 2027 Tax Plan in November–December. We will update this guide when the results are in.

1. New rules for service costs CONFIRMED

On 1 January 2027 the Service Costs Modernisation Act (Wet modernisering servicekosten) comes into force. It was planned for July 2026 but was postponed to give landlords more time to prepare.

What changes? Until now it was sometimes unclear which costs a landlord could pass on as service costs. From 2027 there is a fixed list: only eight types of costs may be charged as service costs. Anything not on the list cannot be charged as a service cost.

• Tenants can ask the Rent Tribunal (Huurcommissie) to check the monthly advance for all eight types.
• Tenants can more easily submit one joint request to have the annual statement checked.
• If a landlord does not provide a proper annual statement, the Rent Tribunal uses its own standard amounts. That usually works out badly for the landlord.
• Utilities with their own meter (electricity, water, gas) now also count as service costs.
• Separate items such as waste, caretaker and shared spaces are merged.

Who does it affect? Only new contracts signed on or after 1 January 2027. Existing contracts carry on as they are, unless the tenant explicitly agrees to switch to the new rules.

What to do: update the service-cost clause in new 2027 contracts to the new list, and give tenants a detailed annual statement on time.

2. The points system (WWS) is eased LIKELY

The maximum rent of a home depends on the points it scores in the housing valuation system (WWS). The 2024 Affordable Rent Act made this system stricter for private landlords. From 1 January 2027 several rules are corrected in the landlord's favour. The House of Representatives approved these changes in September 2026.

• Rent surcharge for homes capped by the WOZ rule. Homes in expensive areas would score more points because of their high WOZ value, but the WOZ cap holds them at 186 points. The cap stays, so the home still counts as mid-rent. But you may now calculate the maximum rent as if the home had its uncapped score. Example: a home that would score 210 points stays at 186 points, but its maximum rent can be based on 210 points. In practice this is usually a few tens of euros a month, not a move to the free sector.
• No penalty for missing outdoor space. Homes without a balcony or garden lost 5 points. From 2027 this penalty disappears.
• Small listed buildings (rijksmonumenten). For listed homes up to 40 m², the WOZ value counts more heavily: roughly 13% more WOZ points.
• Minimum WOZ value returns. Homes with a very low WOZ value again use a minimum value in the calculation. Good news for small, inexpensive homes.
• Energy label E. The deduction for label E goes from −5 to −4 points.

Rent limits for contracts starting on or after 1 January 2027

CONFIRMED These 2027 limits are official: the Ministry published them on 7 October 2026. All maximum rents rise by 2.87% (inflation) compared with 2026. The line between mid-rent and the free sector stays at 187 points. Want to know your score? See how much rent you can ask in Amsterdam.

What it means: homes stuck at 186 points or without outdoor space can ask a slightly higher rent from new tenants in 2027. If you really want to reach the free sector, improving the energy label is still the most effective route.

3. Rent increase 2027: how much can you raise the rent?

The exact percentages for 2027 have not been announced yet; the government usually publishes them in December. The formulas are known:

The cap on free-sector rent increases applies until 1 May 2029. You can only raise the rent if your contract contains a rent-increase clause.

The fixed formula for social rent was published as a bill on 12 October 2026 and would apply to housing associations and private landlords alike. Both chambers still have to approve it PROPOSED. An extra increase for higher-income tenants in social rent (up to €50 or €100) remains possible; in 2027 this starts from €61,742 for single-person households and €71,448 for multi-person households.

When does the 2027 rent increase take effect?

For free-sector and mid-rent homes, the 2027 maximum applies to every rent increase that takes effect in 2027, usually on the anniversary of the contract. For social rent, the 2027 increase starts on 1 July 2027. In all segments you can raise the rent at most once every 12 months, and for free-sector and mid-rent homes only if the contract has a rent-increase clause.

Example: what does this mean in euros?

Using the 2026 maximums as an illustration: a free-sector home rented at €2,000 a month could go up by at most 4.4%, so €88, to €2,088. A mid-rent home at €1,150 could go up by at most 6.1%, so €70.15, but never above the maximum rent for its points (in 2027 at most €1,263.32 for a home with 186 points). Once the 2027 percentages are known, the same calculation applies.

What do analysts expect?

Based on the legal formulas and CBS figures up to September 2026, De Vastgoedrealist estimated on 27 October 2026 about 4.0% for the free sector and 5.3% for mid-rent. These are estimates, not official figures. We will update this page as soon as the government publishes the 2027 percentages.

Dutch-speaking? In Dutch the annual increase is called huurverhoging, huurindexering or huurstijging. Read our Dutch overview: Maximale huur en huurverhoging 2027.

4. Taxes

Transfer tax on rental homes drops from 8% to 7% LIKELY

When you buy a home you will not live in yourself, such as a home to rent out, you pay transfer tax (overdrachtsbelasting). On 1 January 2027 this is set to fall from 8% to 7%. On a €400,000 home that saves €4,000. The measure is part of the 2027 Tax Plan, which parliament votes on in November and December. Commercial property stays at 10.4%.

Tip: what counts is the date of transfer at the notary. A purchase signed in 2026 with transfer in January 2027 gets the lower rate.

Box 3: you may pay more in 2027 PROPOSED

If you own a rental home privately (not through a BV), it falls in box 3. The tax office assumes a certain return and taxes 36% of it. For 2027 there are two sets of numbers on the table:

If the cabinet's proposal passes, someone with one €400,000 rental home and no mortgage could pay roughly €2,600 more a year (a rough estimate; your own situation will differ). If your actual return is lower, you can still prove that (tegenbewijsregeling).

Looking ahead to 2028: tax on actual returns

From 2028 box 3 is meant to tax your actual return instead of an assumed one. For rental homes the plan is: rental income (minus costs) is taxed every year, and any increase in value is taxed only when you sell. The starting value is the WOZ value as of 1 January 2028. The House of Representatives passed the law in February 2026; the Senate postponed its vote until the government sends amendments. 2027 is a good year to discuss with your accountant whether to hold your property privately or through a BV.

5. Solar panels: net metering ends CONFIRMED

On 1 January 2027 the net metering scheme (salderingsregeling) ends completely; both chambers have passed the law. Until now, electricity your panels sent to the grid was deducted from what the home used. From 2027 you only receive a feed-in fee from your energy supplier, which must be at least 50% of the basic supply rate until 2030.

What it means: if tenants pay for the panels through service costs, they may feel they no longer get their money's worth. Recalculate what the panels deliver and explain it to your tenants in advance. Panels still help your WWS score through the energy label.

6. Contract rules on the way PROPOSED

These are not law yet, but they matter most for landlords who rent to expats, students and labour migrants.

Short stay limited to 30 days

Under the draft Appropriate Tenancy Agreements Act (Wet passende huurovereenkomsten), short-stay rental without tenant protection could last at most 30 days. Today there is no time limit, and some landlords use it for stays of several months. If the law passes, any rental longer than 30 days gives the tenant normal protection; short stay would in practice only remain for holiday rentals.

Two-year temporary contracts for students and labour migrants

The same draft allows temporary contracts of up to two years with students and with labour migrants. For labour migrant housing, certain quality standards would apply. The public consultation closed on 28 August 2026; the bill has not yet reached parliament and there is no start date.

Renting out a room in your own home (hospita)

A bill to make renting out a room in your own home more attractive has been before the House of Representatives since 7 July 2026, with a target start of 1 January 2027:

• Temporary contracts of up to five years, with a nine-month trial period (three months' notice during the trial).
• The contract can be ended if the home is sold or the owner dies.
• Only for contracts signed after the law takes effect.

Amsterdam: tourist tax

Amsterdam is discussing raising its tourist tax from 12.5% to 16% in 2027. This only affects holiday rentals.

Also worth watching: the government decides by November 2026 whether to build a national rent register (huurregister), and the Affordable Rent Act will be evaluated by 1 July 2027 at the latest.

All changes at a glance

Checklist: what to do before the end of 2026

• Update the service-cost clause for new 2027 contracts to the eight categories.
• Give current tenants their annual service-cost statement on time and in detail.
• Have homes stuck at 186 points, or without outdoor space, recalculated under the 2027 rules.
• Plan energy-label improvements; they still earn the most points.
• Buying soon? Ask your notary about transferring in January 2027.
• Discuss box 3 and the private-or-BV question with your accountant after the 12 November vote.
• Tell tenants with solar panels that net metering ends.
• Review short-stay contracts with expats and workers, and follow the bill.

Frequently asked questions about rent in 2027

What is the maximum rent in 2027 in the Netherlands?

For contracts that start on or after 1 January 2027: a home with up to 143 points has a maximum basic rent of €959.71 a month (social rent). A home with 144 to 186 points has a maximum of €1,263.32 (mid-rent). From 187 points the home is in the free sector, with no legal maximum. These limits are 2.87% higher than in 2026 (€932.93 and €1,228.07).

How much can I raise the rent in 2027?

The official percentages for 2027 have not been published yet. The government usually announces them in December. The formulas are known: for the free sector the lower of inflation or collective wage growth plus 1%, and for mid-rent collective wage growth plus 1%, both from 1 January 2027. Social rent follows on 1 July 2027. In 2026 the maximums were 4.4%, 6.1% and 4.1%. We update this page as soon as the 2027 figures are out.

When will the 2027 rent increase percentages be announced?

Usually in December. We will add them to this page on the day they are published. Members of our free Landlords Club also get the update by email.

Can I raise the rent of my current tenant more than once a year?

No. You can raise the rent at most once every 12 months. For free-sector and mid-rent homes you also need a rent-increase clause in the contract.

Is my home social rent, mid-rent or free sector?

That depends on the number of points your home scores in the points system (WWS), based on things like size, energy label and WOZ value. Our guide on how much rent you can ask in Amsterdam explains the calculation, or ask us for a free consultation and we work it out for you.

What is the rent increase in the Netherlands for 2027?

The official 2027 percentages have not been published yet; they are usually announced in December 2026. The formulas are fixed: free sector the lower of inflation or collective wage growth plus 1 percentage point, mid-rent collective wage growth plus 1 percentage point, and social rent the three-year average inflation plus 0.5 percentage point (from 1 July 2027, proposal). In 2026 the maximums were 4.4%, 6.1% and 4.1%. Analysts estimate about 4.0% for the free sector and 5.3% for mid-rent in 2027.

When does the 2027 rent increase start?

For free-sector and mid-rent homes, the 2027 maximum applies to rent increases that take effect in 2027, usually on the anniversary of the contract. Social rent follows on 1 July 2027. You can raise the rent at most once every 12 months.

Is huurverhoging 2027 the same as the rent increase 2027?

Yes. Huurverhoging, huurindexering and huurstijging are the Dutch words for the annual rent increase. The rules on this page apply to all of them.

Sources

This guide is general information, not legal or tax advice. For your own situation, talk to a lawyer or tax advisor.

• Huurcommissie: new service-cost rules from 1 January 2027
• Volkshuisvesting Nederland: maximum rent limits 2027
• Rijksoverheid: rules for rent increases
• Rijksoverheid: transfer tax from 8% to 7%
• Rijksoverheid: consultation on the appropriate tenancy agreements bill
• Volkshuisvesting Nederland: hospita rental bill