First-time homebuyer of a real estate unit – how to request an eligibility statement and obtain registration of title

When you buy real estate as your first home, you must – before registration of title or other registration – acquire a statement showing that you have not previously owned 50% or more of a home (an eligibility statement). You can get the statement only after making the contract.


Request a statement

Request an eligibility statement by calling our Telephone Service at 029 497 022 (standard call rates apply).

We will send you the statement by post.


Apply for registration

Register your ownership by applying for transfer of title to you or register your lease contract with the National Land Survey within 6 months after you have signed the deed of sale or other agreement.

Submit the statement to the National Land Survey when you apply for registration of title.


Frequently Asked Questions

If you are a first-time homebuyer and buy real estate which is only partly covered by the relief from transfer tax offered to first-time homebuyers and you are not sure what the exact amount of base is, you can ask the Tax Administration to prepare a statement. For example, only a part of the purchased real estate will entitle you to the first-time homebuyers’ exemption when it not only includes the land where you are going to build the house but also some fields, forests, or other additional lots.

To ask for the statement, you should prepare a written, freely formatted request letter. Enclose the following documentation:

  • A photocopy of the contract of purchase or other contract
  • Calculation and estimates, based on adequate reasoning, of how the purchase price has been divided. Enclose other documentation as appropriate.

Statements are not issued until after the contract has been finalised and signed. If there are more than one buyers, each one of them must submit a separate request. Look up the nearest tax office where requests can be dropped off. We will send you the statement by post.

Pay the transfer tax as instructed by the statement. Submit a copy of the statement to the National Land Survey when you apply for registration of title.


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