Almere is introducing a vacancy tax for owners of homes that have stood empty for one year or longer on 1 January 2027. The municipality wants to end existing vacancy and prevent future vacancy, so that existing homes remain available for people looking for a place to live. The tax starts at €2,000 per year in 2027, and the rate will rise from 2028.
Why the city is doing it
Like many other municipalities, Almere faces a large housebuilding task, while at the same time some homes stand empty for long periods. The city has established that about 400 homes were vacant on 1 January 2026. Housing alderman Paul Tang said that 400 empty homes during a housing shortage is sufficient reason to act, adding: “Every home counts.”
How the tax works
Municipalities have been able to introduce this new form of tax since September 2025. Almere describes it as an effect tax whose aim is to reduce vacancy, which is why the rate will be raised from 2028. The tax is levied on whoever owns a home on 1 January 2027 that has been empty for one year or longer at that point.
Owners who may receive an assessment will be informed by letter. This gives them the chance to take measures, for example by renting out the home or bringing it back into use in another way, or to clarify the situation to the municipality.
| Date | Step |
|---|---|
| September 2025 | Municipalities may introduce a vacancy tax |
| 1 January 2026 | About 400 homes recorded as vacant |
| Later this year | City council expected to decide on the bye-law |
| 1 January 2027 | Reference date for the tax |
| Second half of 2027 | Assessments sent to owners of homes still vacant |
| From 2028 | Higher rate |
What happens next
Because this is a new municipal power, the tax will be worked out in more detail in a bye-law later this year. The bye-law will set out the conditions, exemptions, rates and implementation rules. The city council is expected to decide on it later this year.