Ground Leases in Amsterdam: The Current Situation in 2026

As a resident of Amsterdam, you’ve surely noticed that the city’s ground lease system has changed significantly in recent years. We’ve previously written two articles on this topic (1 & 2), but due to all the developments since then, the information in those articles is now outdated. This article will outline the current situation regarding the ground lease system in Amsterdam, so you’ll know where you stand in 2026.

Amsterdam primarily has two different types of ground leases: the renewable ground lease and the perpetual ground lease. With a renewable ground lease, the land value is reassessed at the end of a specific period, and the ground rent is adjusted accordingly. As a result, the ground rent can be completely overhauled every so often. With a perpetual ground lease, on the other hand, the ground rent is set once and is subsequently indexed to inflation. This form of perpetual ground lease is relatively new and was introduced in 2016.

For existing leasehold rights designated for residential use, it is still possible to switch to a perpetual leasehold. In such cases, the City of Amsterdam applies a fixed conversion discount of 35%. This represents a 35 percent discount on the annual ground rent or the lump-sum payment. This is no longer a temporary discount, as was the case under previous regulations. However, the conditions stipulate that there must be no payment arrears on the ground rent and that there must be no commercial space (such as commercial space, a store, or an office) is subject to a leasehold.

How is the ground rent calculated?

The value of the land is of great importance when calculating the ground rent. When an application to switch providers is submitted, the WOZ value from the previous tax year is taken into account. For an application submitted in 2026, the WOZ value from 2025 will therefore be used. In addition, the Neighborhood Street Quotient (BSQ) plays an important role in the calculation. This indicates what percentage of the WOZ value is attributed to the value of the land. The level of this BSQ, in turn, depends heavily on the location of the home. Would you like to see your own BSQ? Check the official BSQ map of Amsterdam.

The land value—determined by the WOZ value and the BSQ—then forms the basis for calculating the ground rent, together with the ground rent percentage in effect at that time and the applicable transition discount. Highly energy-efficient homes may be eligible for an additional discount (the EPC discount).

Still Want to Switch?

Switching to a perpetual ground lease is therefore still possible. However, this applies only to ground leaseholders who are still under the continuing ground lease system and have residential zoning. Switching is particularly worth considering for ground leaseholders under the old system whose lease term is about to expire. When making this decision, always consider the figures currently in effect. The WOZ value, BSQ, and ground rent percentage change regularly. As a result, one point in time may be more advantageous for you than another.

Do you have questions about this article, or would you like advice regarding your situation? Please contact us by email or phone.