Because of the exemption for temporary housing, the Cabinet proposes to increase the landlord levy rate (2019: 0.561%) by 0.001 percentage points as of 1 January 2024. This increase will be reversed with effect from 1 January 2037.
Advantage for new builders in scarcity areas
If a landlord starts building a house in a designated scarcity area on or after 1 January 2020 and realises this house within five years, he can save himself the landlord levy. In that case, however, the house must have a rent below the lowest capping limit in the rent allowance (€ 607.46 in 2019). The minimum investment costs must be € 62,500. If the landlord satisfies these and a few other conditions, the tax reduction will in principle amount to € 25,000 per dwelling. The entire province of Utrecht, the east of Noord-Brabant, the Betuwe and the Veluwe, a large part of the middle and south of Noord-Holland, Leiden and the bulb-growing area are in any case designated scarcity areas.
No landlord levy temporary home
For temporary dwellings that are realised in the period 2020 – 2024, an exemption from landlord levy will apply under certain conditions. In this context, a dwelling is temporary if the single permit to be granted for it expires after a maximum of fifteen years. In addition, the permit holder must restore the existing situation by that time.