Second home in the Netherlands as a non-resident

Can a non-resident get a mortgage for a second home in the Netherlands?

A non-resident’s mortgage options depend on the lender. ABN AMRO’s July 2026 guide applies a country policy and restricts its pied-à-terre product to residents or non-residents with Dutch nationality. We put your case to the lender before you make an offer.

Under ABN AMRO’s July 2026 guide, the country where you live determines whether a mortgage is possible. Florius’s 3 August 2026 policy adds that the ABN AMRO group only starts a new relationship with a non-resident from a country that its country policy and its Country Financial Crime Risk Ratings allow.

ABN AMRO’s intermediary account manager confirmed in August 2026 that the country policy is unpublished and unavailable to advisers. We submit your case to the lender’s mid office before you make an offer on a home or send documents. This happens before any rate offer. The lender may set conditions that must be met before an offer.

ABN AMRO’s July 2026 guide converts foreign-currency income to euros and counts at most 90%. Foreign-currency own funds also count for at most 90% of their converted value. These rules matter if your income and assets are in USD.

• ABN AMRO, July 2026: its pied-à-terre product requires Dutch residence or, for a non-resident, Dutch nationality. The highest test income must be at least € 60,000. Borrowing is limited to 85% of the property’s value. Each loan part must be repaid within a term of at most 20 years. No interest-only parts are allowed. The home is for your own use only. Your main residence costs count in the affordability test.
• Nationale-Nederlanden, January 2026: if you live abroad when applying, you must move into the home on completion. It gives no loan increases to applicants living abroad, even temporarily. A second home while you remain abroad is therefore not possible at this lender.
• Woonnu, January 2026: you must move into the home on completion if you live abroad when applying. It gives no loan increases to applicants living abroad. This excludes a second home while you remain abroad.
• Handelsbanken, January 2026: its Extra Woninghypotheek allows borrowing up to 75% of the property’s value. For euro income taxed outside the Netherlands, you must be a resident of the Netherlands.
• Florius, 3 August 2026: your country of residence matters for the country policy. Nationality plays no role in determining residence.

What counts as a second home in the Netherlands?

ABN AMRO’s July 2026 guide defines a second home as a property you do not occupy permanently and use for, for example, work, study or leisure. Amsterdam’s Housing Ordinance 2024, as in force from 1 January 2026, defines it as a self-contained home used alongside a main residence. The lender and municipality use their own definitions.

Under the ordinance, a home only counts as a second home if it is used solely by the owner or tenant, or by people registered at the same address in the Personal Records Database (BRP). Under its ordinance, your main residence is where you stayed predominantly during the past twelve months, for at least 183 nights. It must also be where the centre of your life is.

Can I use an apartment in Amsterdam as a second home?

Amsterdam’s Housing Ordinance 2024, as in force from 1 January 2026, requires an onttrekkingsvergunning for second-home use. On top of the basic conditions, you must show that you need the permit on one of three grounds: overnight stays for work, care for someone close to you, or moving abroad while keeping a qualifying tie with Amsterdam. Leisure use is not one of these grounds.

• Basic conditions: the owner must keep their main residence outside Amsterdam. There may be at most one second home per owner. A rented home must not be a social or mid-rent home.
• Work: you must need overnight stays in Amsterdam at least twice a week for at least six months.
• Care: you must provide at least eight hours of care a week to someone close to you in Amsterdam. That care must be spread over at least three days a week.
• Moving abroad: you must retain a tie with Amsterdam. You must show at least three years of registration in Amsterdam. No more than six months may pass between deregistration and your application.
• Permit conditions: the municipality may limit validity to at most three years and restrict use to the owner and household. The permit does not pass automatically to a new owner.
• Transitional rules: for people who lawfully kept a second home between 1 October 2025 and 31 December 2025, the three grounds, the mid-rent condition and the three-year limit do not apply. They still need a permit.

Letting while you are away is a separate issue. Under the same ordinance, buy-to-let protection applies in every Amsterdam district. A home with a WOZ value of € 637,000 or lower when the transfer deed is registered may not be let within four years without an exemption or permit. Further conditions apply under the ordinance. For financing intended for letting, see our buy-to-let mortgage page.

These are Amsterdam’s own rules. We have not checked the rules of the surrounding municipalities. Check the rules before you make an offer. We help you check them.

How much deposit do I need for a second home?

Your deposit depends on the lender’s conditions. ABN AMRO’s July 2026 pied-à-terre limit is 85%, only for residents or non-residents with Dutch nationality. Handelsbanken’s January 2026 Extra Woninghypotheek limit is 75%. These are product limits, not interchangeable options. You also need funds for the 8% transfer tax in 2026 and other costs.

On a € 400,000 home, ABN AMRO’s maximum 85% mortgage leaves € 60,000 for you to fund. Transfer tax adds € 32,000, assuming the value equals the purchase price. That is € 92,000 before other costs. This example only applies to ABN AMRO’s pied-à-terre product, which is open to residents and non-residents with Dutch nationality. Handelsbanken’s January 2026 policy requires Dutch residence for euro income taxed outside the Netherlands.

ABN AMRO’s July 2026 guide counts foreign-currency own funds for at most 90% after conversion to euros. Under the NHG rules of 1 January 2026, NHG is unavailable for a second home because it must be your main residence. The Belastingdienst’s 2026 transfer tax rules use the home’s value, with the purchase price as the minimum. They do not use the WOZ value. The notary calculates and pays the tax.

Do I pay Dutch tax on a second home if I live abroad?

Yes. A Dutch second home falls in box 3, even if you live abroad. The Belastingdienst does not tax all your assets as a non-resident. Debts relating to Dutch assets, such as a mortgage on your Dutch holiday home, count in the calculation. Buying a second home also attracts 8% transfer tax in 2026.

The Belastingdienst’s page on living abroad and Dutch income, consulted on 11 October 2026, confirms this treatment of a Dutch second home and related debts. The 2026 figures:

• Transfer tax: 8% for a home that is not your main residence, on the home’s value with the purchase price as the minimum, not the WOZ value.
• Box 3 deemed return: 6.00% for other assets, including a second home. This is the final figure for 2026. Box 3 taxes a deemed return; if your actual return is lower, the Belastingdienst taxes the actual return instead.
• Box 3 tax rate: 36%.
• Proposed transfer tax change: the government has proposed reducing the 8% rate to 7% from 1 January 2027. The proposal in Tax Plan 2027 has not yet been adopted.

This is general information, not tax advice. Ask a tax adviser how Dutch taxation interacts with tax in your country of residence.

Is my second home insured while it stands empty for months?

Cover can shrink when your home stands empty for months. Turien & Co’s Woning Prima model 01.25 reduces cover after more than two consecutive months. De Goudse’s January 2026 POW-2601 policy has reporting requirements and staged restrictions for prolonged vacancy. Tell us how long you expect to leave the home unoccupied.

Under Turien & Co’s Woning Prima model 01.25, you must report in writing within 14 days if the home is expected to be unoccupied for longer than two months. After more than two consecutive months, cover is limited to fire and extinguishing, explosion, lightning, storm and aircraft. Water damage and burglary are then excluded. Turien & Co may change the terms or premium, or end the policy with 30 days’ notice. Its Premium home policy, model PRM01 2025 and 2026, applies the same restrictions after three months.

Under De Goudse’s Privé Pakket Online Woonhuis, version POW-2601 of January 2026, vacancy of 90 days or longer must be reported within 30 days of the first unoccupied day. If De Goudse continues the policy, your scheduled cover remains for the first 6 months. Vandalism, theft and burglary then require signs of forced entry. From 6 to at most 12 months, cover is limited to fire, storm, explosion, lightning, motor vehicles, vessels and aircraft. After 12 months there is no cover.

We also arrange your cover through our insurance for expats service.

How we help

We first check whether a lender will consider your country and income. We also help check the municipality’s rules before you make an offer. We then handle the lender, insurance and paperwork in English, with one point of contact. We are independent and compare more than 40 Dutch lenders. See our expat mortgage advice.

For mortgage advice, the first hour is free. If more work is needed, we agree the fee beforehand. Other costs are in the engagement letter you receive before you sign. Read our fees.