Dutch rental rules for landlords: full overview
Dutch rental rules for landlords in 2026: rent caps, deposits, leases, permits, tax and the Rent Tribunal, each with the date it took effect and its source.
If you plan to rent out a home in the Netherlands in 2026, four national laws apply, plus your municipality’s rules and the Dutch Tax Administration (Belastingdienst). Below are the Dutch rental rules by topic, each with the date it took effect.
According to Statistics Netherlands (CBS), individuals owned 529,000 rental homes on 1 January 2025, down 22,000 in a year. Landlords who stay have worked under new laws since 2023.
When you rent out your home in 2026, you first need consent from your mortgage lender, owners’ association (VvE) and insurer, then a permit, a rent and a lease.
What does the Good Landlordship Act require of you?
The Good Landlordship Act (Wet goed verhuurderschap) has applied to every landlord since 1 July 2023, with a second set of rules from 1 January 2024:
- Written information for the tenant on rights and duties, the deposit, your contact details and service charges, plus the municipal reporting point (meldpunt) since 1 January 2024.
- Verbal agreements must be confirmed in writing.
- Tenant selection must be transparent and free of discrimination, with a written, published procedure since 1 January 2024.
- Letting agents are paid by you alone.
- Migrant workers get a lease separate from their employment contract.
From 1 January 2026 the fine for a breach is up to €27,500, rising to €110,000 for a repeat within four years. The full list is in the government’s national rules on good landlordship.
How is the maximum rent set?
Since the Affordable Rent Act (Wet betaalbare huur) took effect on 1 July 2024, the points system (WWS, woningwaarderingsstelsel) caps the rent of every home with 186 points or fewer. In that range, you cannot charge more than the maximum rent for your points score. The limits change every 1 January.
| Segment | Points | Maximum bare rent from 1 January 2026 | From 1 January 2027 |
|---|---|---|---|
| Social rent | up to 143 | €932.93 | €959.71 |
| Mid-rent | 144 to 186 | €1,228.07 at 186 points | €1,263.32 |
| Free sector | 187 and above | no cap | no cap |
Since 1 January 2025 every new tenant must receive the points calculation, free sector included. Tenants can ask the Rent Tribunal (Huurcommissie) to review the starting rent within 6 months. The government publishes the maximum rent limits for both years.
How much can you raise the rent in 2026?
You may raise the rent once a year, up to your segment’s cap:
- Social rent: 4.1% from 1 July 2026 to 1 July 2027; below €350 rent, a maximum of €25.
- Mid-rent: 6.1% for 2026, and never above the maximum for the points.
- Free sector: 4.4% from 1 January 2026.
A higher increase in your lease is cut back to the cap. The government announced the maximum rent increases for 2026 on 15 December 2025; the 2027 figures are expected around December 2026.
Which lease can you offer?
An open-ended lease has been the standard since 1 July 2024 under the Fixed Tenancies Act (Wet vaste huurcontracten). A temporary lease of up to 2 years is allowed only for set groups, such as students moving town for their studies and status holders housed through the COA. You announce the end 1 to 3 months ahead. The government lists the groups under open-ended tenancy agreements.
What are the rules on deposits and service charges?
For leases from 1 July 2023 the deposit is capped at 2 months’ bare rent (kale huur). You repay it within 14 days after the tenancy ends, or within 30 days if you deduct rent arrears, service charges, damage or the energy performance fee. Administration costs cannot be deducted.
Since the same date, service charges follow actual costs with no profit. The annual statement is due within 6 months after the calendar year, so by 1 July. Tenants then have 24 months to take it to the Rent Tribunal.
What can your municipality require?
Since 1 July 2023 your municipality may require a rental permit in designated areas, and can refuse one if you were fined in the previous 8 years (enforcement and supervision).
Buy-to-let protection (opkoopbescherming) has existed since 2022 and about 70 municipalities use it. As of 29 October 2026, Rotterdam applies it in 16 neighbourhoods to homes with a WOZ value up to €470,000.
Room rental limits differ by city. As of 29 October 2026, Rotterdam needs a permit from 3 people and Utrecht from more than 3 separate households, while The Hague has allowed room rental in up to 10% of homes per neighbourhood since 1 April 2026.
For holiday rental, municipalities can require registration, a night limit, notification or a permit. EU Regulation 2024/1028 has applied since 20 May 2026.
| City | Nights per year | Rules as of 29 October 2026 |
|---|---|---|
| Rotterdam | 60 | free registration number, every night reported in advance |
| The Hague | 30 | permit at €131.20, every stay reported |
| Utrecht | 60 | registration since 1 July 2021, notification since 1 July 2022 |
How is rental income taxed?
A rented home falls into box 3. For 2026 the tax-free allowance is €59,357 (€118,714 for partners), the deemed return is 6.00% and the rate is 36%. The home counts at its WOZ value times a ratio of 73% to 100%, depending on the rent. The Belastingdienst explains the box 3 calculation for 2026. Since 1 January 2026 you pay 8% transfer tax on a home you will not live in yourself.
What does the Rent Tribunal do in a dispute?
The Rent Tribunal rules on rent levels, defects, rent increases and service charges. A case costs you €500 as landlord and the tenant €25, and whoever wins gets the Rent Tribunal fee refunded (fees as of 29 October 2026).
How does the energy label affect your rent?
In the points system as it stands on 29 October 2026, a single-family home of 40 m² or more gets 41 points for label A and minus 15 for label G. The government publishes all rent points per energy label.
Which changes are planned?
These proposals are not law and have no start date:
- Energy labels: under a draft decree of 10 July 2026, rental homes with label E, F or G would need at least label D by 1 January 2029.
- Points system: a WOZ surcharge and other changes announced on 10 April 2025.
- Suitable Tenancies Act (Wet passende huurcontracten): temporary leases for all students and labour migrants.
- Buy-to-let protection limited to neighbourhoods under liveability pressure, according to the cabinet plan of 15 October 2026.
- Box 3 on actual returns: the Senate vote is postponed.
- Transfer tax at 7%, a lodger bill and a new law for the Rent Tribunal.
This website provides general information. Confirm important decisions with qualified sources or professionals.