Paying property tax (OZB) on a property
Do you own a (holiday) house or flat in the Netherlands? If so, you must pay property tax (onroerendezaakbelasting– OZB) on it every year. Property tax is part of the municipal taxes and is billed by your municipality. The municipality sets the amount. Tenants do not pay OZB.
Property tax is a percentage of the waardering onroerende zaken – WOZ. The WOZ is the value of your home or holiday home according to the Wet waardering onroerende zaken (Property Valuation Act). The municipality sets the amount of OZB annually. Therefore, it varies from one municipality to another.
Are you unable to pay your municipal taxes? Then ask your municipality for an exemption. You can be granted an exemption from paying part of the taxes, or all of the taxes. The municipality decides for which taxes you can be exempt from paying. It also determines whether you are eligible for an exemption.
OZB is included in the municipal tax bill. This is usually sent out in the first 2 weeks of February.
This is how it works for you
Here is some information from your municipality.
Municipality of Deventer: Paying property tax (OZB) on a property
Please note: do you own a (holiday) house or flat in the Netherlands? Then you pay onroerendezaakbelasting OZB (property tax). You do not have to be registered in a municipality for this.
How much OZB you have to pay depends on the:
- value of the property;
- the OZB rates that apply in your municipality.
The municipality determines the value of your property every year on 1 January. This is the waardering onroerende zaken WOZ (valuation of your home or holiday home). The municipality uses the WOZ value from the previous year to determine the amount of OZB due.
The following rates apply in the municipality of Deventer:
OZB owner (properties): 0,1276% of the WOZ
Payment
You receive the annual OZB assessment from the Regionale belastingsamenwerking each year. This assessment specifies the amount you have to pay.
OZB after moving
Are you moving later in the year? Then you still pay the OZB assessment that was determined on 1 January. You don't have to pay the OZB for your new home. Usually the notary settles this with the new owners.
Do you disagree with the WOZ of your property? Or with the OZB? Then you can raise an objection. You send the notice of objection to the tax collection officer. This officer works at the Regionale Belastingsamenwerking. The address is Postbus 5000, 7400 GC Deventer.
Questions about this topic?
Contact the Municipality of Deventer
Visiting address
Grote Kerkhof 1
7411KT Deventer
| Monday | 8.00 - 18.00 |
| Tuesday | 8.00 - 18.00 |
| Wednesday | 8.00 - 18.00 |
| Thursday | 8.00 - 20.00 |
| Friday | 8.00 - 18.00 |
| Saturday | Closed |
| Sunday | Closed |