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 Nijmegen.

Property tax

Please note: you must pay onroerendezaakbelasting - OZB (property tax) if you own a commercial building, (holiday) house or flat in the Netherlands. 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 properpty  every year on 1 January. This is the waardering onroerende zaken WOZ (valuation of your (holiday) home or commercial building). The municipality uses the WOZ value from the previous year to determine the amount of OZB due.

Questions about this topic?

Contact the Municipality of Nijmegen

Last updated on 26 September 2022