You rent out an apartment in Amsterdam, perhaps for years now. Until recently, it was a solid investment: stable rental income with a healthy net return. For some time now, the rules have felt different. The Affordable Rent Act limits what you are allowed to charge, Box 3 keeps weighing on your wealth, and making the property more sustainable costs money. It is no surprise that you are asking yourself: should I sell my investment property in Amsterdam, or hold on to it? In this blog we walk through what the tax authorities expect from you this year, and what selling actually nets you. So you know where you stand, without any fiscal detours.
Which tax rules affect your rented property in 2026?
Three changes shape the picture. Since 1 July 2024 the Affordable Rent Act has been in force, with an extended WWS points system. Box 3 is in a transition phase, with a new system based on actual return planned for 2028. And as of 1 January 2026, the transfer tax (OVB) for investors has been lowered from 10.4% to 8%.
In addition, the new Minister of Housing and Spatial Planning, Elanor Boekholt-O’Sullivan, intends to soften the Affordable Rent Act as of 1 January 2027. With this, she aims to slow the wave of property sales by private landlords (uitponden) and make it more attractive for investors to rent out homes again. We are following these developments closely.
The OVB reduction sounds contradictory: renting becomes stricter, but the entry costs for investors go down. The reasoning behind it is to stimulate the supply of rental homes. For you as the seller, that is good news: the pool of investor buyers is now larger again.
Before making a decision, you want to know what your property is actually worth. Both rented and delivered vacant. The difference is bigger than you might think.
Affordable Rent Act and WWS points: how much rent are you still allowed to charge?
Since 1 July 2024 the housing valuation system (WWS) has been extended to mid-rent properties. Up to 186 points, a property falls within the regulated segment. Only above that is the rent free.
The thresholds in 2026:
- Social housing: up to 143 points, maximum approximately €933 per month
- Mid-rent: 144 to 186 points, maximum €1,228.07
- Free sector: from 187 points, no maximum
For existing mid-rent contracts, you can raise the rent in 2026 by at most 6.1%. In the free sector the annual increase is capped at 4.4%, and that limit applies until 1 May 2029.
For many Amsterdam landlords, this hurts. A two-room apartment in Oud-West or a studio in the Jordaan that previously fell automatically into the free sector now sometimes scores fewer points than expected on the new WWS. Once your current tenant leaves and you re-rent, you may end up in the mid-rent segment, and your rent drops structurally.
Pay attention to the transitional rules as well. Do you have a contract from before 1 July 2024 in the free sector, and does the property score fewer than 144 points under the new WWS? Then your tenant has been able to request a reduction since 1 July 2025. So check the points calculation before you choose a strategy.
What does selling net you? From vacant value ratio to transfer tax
Selling an investment property in Amsterdam often nets more than landlords expect, provided you choose the right route.
Sell vacant or with tenant?
A vacant apartment in Amsterdam typically sells for 15 to 25% more than the same apartment in rented condition. The rule “sale does not break lease” means a new owner is bound by the existing contract, and buyers price that in.
If selling vacant is legally difficult? Then selling to an investor who takes over the tenant is a realistic route.
The 2026 OVB advantage works for you too
Investors have paid 8% transfer tax instead of 10.4% since 1 January 2026. That quickly saves tens of thousands of euros per purchase. Many investors deliberately delayed their purchases until after the turn of the year and are now active again in the Amsterdam market. For you as the seller, that means more buying power on the other side of the table.
What happens fiscally after the sale?
Your proceeds land as liquid wealth in Box 3. For bank balances, a provisional notional return of 1.28% applies in 2026, considerably lower than the 6% on real estate. The Box 3 burden therefore drops immediately after the sale, even if you keep the money in a savings account for now.
Selling a rented property: how Urban Homies guides you
Selling an investment property in Amsterdam calls for a different approach than a regular home sale. We always start with an honest valuation: what does your property bring in rented condition, and what does it bring vacant? Those two numbers side by side form the starting point of any plan.
From our base in Westerpark we know the Amsterdam market at street level. Our international network often delivers qualified buyers directly, both internationals who want to live there themselves and investors who take over the tenant. Read more here about what a reliable selling agent in Amsterdam specifically does for you.
Want to know what your investment property nets, and what selling means for you tax-wise? Plan a no-obligation introduction. We will look at the numbers together and at what fits your situation.
