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 Gennep: Paying property tax (OZB) on a property
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.
Belastingsamenwerking Gemeenten en Waterschappen (BsGW) 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). BsGW uses the WOZ value from the previous year to determine the amount of OZB due.
You receive the annual OZB assessment from BsGW each year. That assessment specifies the amount that you have to pay. You must pay that amount within 2 months.
Are you unable to pay the amount all at once? If so, you can:
- pay in instalments: request a direct debit, and the municipality will debit the amount from your bank account in a maximum of 10 instalments;
- request a payment plan from BsGW.
OZB after moving house
Are you moving house later in the year? If so, you will still have to pay the OZB amount assessed on 1 January. You will not have to pay the OZB for your new home. It is usually settled with the new owners via the notary.
Do you disagree with the WOZ for your property? Or with the OZB? If so, you can lodge a complaint. You can do so via BsGW.