As of January 1, 2021, the Taxes of Legal Transactions Act has been amended. When purchasing an immovable property, 8% (instead of 6%) transfer tax is now due on the purchase price.
For homes, the rate of 2% still applies. However, this only applies to private buyers who will occupy the property themselves. Investors, or for example parents who buy a house for the children, or buyers of a holiday home, fall under the regular rate of 8%.
If the buyer of a home is younger than 35 at the time of purchase, the buyer may be eligible for the 'starters exemption', which means that no (0%) transfer tax is due. This only applies as long as the purchase price of the home does not exceed €400.000 (from 1 April 2021).