Amsterdam is looking into policy options to tax non-resident home owners, drawing inspiration from similar levies recently introduced in cities like New York.
City leaders from the governing coalition of PvdA, GroenLinks, and D66 initially outlined plans in 2022 to implement a commuter tax on local pied-à-terres. The goal was to generate roughly 2 million euros annually to contribute toward city maintenance and public spaces.
Enforcement hurdles pause initial rollout
City alderwoman Hester van Buren noted in a 2024 review that technical hurdles slowed progress. The city lacked a reliable overview of who actually owns second homes in the municipality, creating legal risks that could see the tax struck down in court if challenged.
To build a clearer registry, City of Amsterdam officials introduced a permit requirement for second homes starting January 1, 2026.
Under the current rules, permits cost 461.40 euros for a three-year validity period and are granted only to individuals meeting specific criteria, such as working locally at least two days a week or providing informal care.
Lessons from international real estate policies
New York recently launched a specialized property tax targeting non-primary residences valued over 1 million dollars. That policy aims to raise around 500 million dollars annually for municipal infrastructure while cooling down elevated housing costs for local renters.
While local regulations differ, Amsterdam continues to struggle with tight market conditions, including fake housing ads on TikTok target students as rental market tightens.
Establishing a functional registration system remains the primary step before Amsterdam can legally enact any extra taxes on non-resident buyers.
