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
Property tax (OZB)
Please note: do you own a (holiday) house or flat in the Netherlands? If so, you must 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 business premises 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.
GBTwente levies and collects taxes on behalf of the municipality of Enschede. You therefore pay OZB to GBTwente. See which rates apply in the municipality of Enschede.
You get a tax bill. This is a letter from the municipality stating how much tax you have to pay. The letter also tells you how to pay. You pay this amount within 6 weeks. Are you unable to pay the amount in one go? Then you can:
- Pay in instalments: you request a direct debit and GBTwente debits the amount in installments (every month) from your bank account.
- Request a payment arrangement from GBTwente.
On GBTwente you can read how you can pay your assessment.
You can ask the municipality whether you do not have to pay part of the levy. This is called a waiver. Whether you are entitled to remission depends on your personal situation. You can apply for a remission via GBTwente.
OZB after moving
Are you moving later in the year? Then you still pay the OZB assessment that was determined on 1 January. Usually this is settled by the notary with the new owners.