Netherlands Worldwide

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.

This is how it works in your (future) place of residence

Your (future) place of residence falls under the Municipality of Leiden.

Property tax (OZB) and property valuation (WOZ)

Please note. Do you own property and/or land in the Netherlands? Then you will need to pay property tax (OZB). You do not have to be registered in a municipality to do so.

The height of the property tax (OZB) depends on the:

  • Value of the property.
  • OZB rates that apply in your municipality.

Every year, the tax cooperation Belastingsamenwerking Gouwe-Rijnland (BSGR) establishes the value of your property or land. To do this, the BSGR carries out an appraisal. This is the property valuation (WOZ). Every year you receive a notification of this (WOZ-disposition). You can view the assessment report via MijnBSGR. For this you need a DigiD code. The valuation report states how the BSGR has determined the value of your property or land.

Questions about this topic?

Contact the Municipality of Leiden

Last updated on 26 September 2022