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 in your (future) place of residence
Municipality of Eersel: Paying property tax (OZB) on a property
NB. Do you own real estate in the Netherlands? Then you pay OZB. You do not need to be registered in a municipality for this. How much property taxes (OZB) you have to pay depends on the: value of the object; Property tax rates that apply in your municipality. The municipality determines the value of your property on 1 January each year.
The municipality itself determines the rates for the OZB, based on a percentage of the WOZ value. The city council determines the percentage annually. Only the owner pays tax on a home.
Do you disagree with the WOZ for your property? Or with the OZB? If so, you can lodge a complaint.