Property taxes (OZB)
General
Do you own a residential property, commercial building, shop, office or a piece of land? You will have to pay property taxes (OZB) to the municipal authorities every year. You also have to pay property taxes if you rent a commercial building, shop or office space. The amount you have to pay depends on the value of your residential property or commercial building and on the local property tax (OZB) rate. In determining the local property tax (OBZ) rate, aspects such as inflation are taken into account. Average price movements of the property value (WOZ) are also considered. When property values rise, the property tax rate declines, so that the increase has an impact on the rate. And vice versa: the rate increases when property values decline.
You pay property tax for the full year.
Costs
The OZB assessment is calculated by multiplying the WOZ value of your property by the OZB rate that applies. The following calculation applied in 2021: WOZ value x percentage below.
For 2023, this means that if you have a property worth €300,000. You will then pay 300,000 x 0.1112 % = € 333.60.
The rates for 2024 are:
| Description | Rate |
|---|---|
| Owner of residential property | 0,1112% |
| Owner of non-residential property | 0,2350% |
| User of non-residential property | 0,1764% |
The rates for 2023 are:
| Description | Rate |
|---|---|
| Owner of residential property | 0,1095% |
| Owner of non-residential property | 0,2356% |
| User of non-residential property | 0,1696% |
OZB Regulation
You can find the regulation on the website at Overheid.nl.
Submitting an objection
If you disagree with the WOZ decision, you can file an objection within 6 weeks of the date noted on the decision.
Frequently asked questions: OZB
Q&A
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The OZB tax assessment is always in the name of one of the owners. If you believe that the assessment should be shared among the other owners, you must arrange this yourself.
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No. If you sell your house during the course of the year, you will not be entitled to a reduction in your OZB. The civil-law notary often arranges settlement of the OZB with the new owner. This means that you will be reimbursed for part of the OZB by the new owner. You can ask your civil-law notary about this.
The OZB is paid by the person who owns the building on 1 January, or by the user, in the case of a non-residential property. A non-residential property could, for example, be an office building or a shop.
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As a new owner, you have received an assessment based on the value of the land and the part of the building that was already completed on 1 January. When the building is completed in full, its value will be higher and your property tax assessment will consequently be higher, too.
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The WOZ value governs the maximum rent that can be charged for a public sector house. The resident of a public sector house can file an objection against the WOZ value because this person is also affected by the level of the WOZ value. That is why the WOZ value is stated on your assessment notice, too.
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The months in which the amounts are debited are stated on the assessment notice. The amounts will be debited from your account on the last day of the month.