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 and WOZ value
You pay property tax (OZB) every year if you own a home. And if you are the owner or user of commercial premises or a piece of land. How much you pay depends on the value of the property or land (WOZ value). You can object if you disagree with this value.
At the end of February you will usually receive the assessment via mijnoverheid.nl or by post. You can also view your assessment and the valuation report of your home online in the Digital Tax Desk.
For more information visit our website
You will receive an annual OZB assessment from your municipality. This assessment states the amount you must pay. You must pay this amount within 6 weeks. Are you unable to pay the whole amount in one go? Then you can:
- pay in instalments: you request a direct debit and the municipality will debit the amount from your bank account in monthly instalments or
- ask the municipality for a payment arrangement
Are you unable to pay the OZB? Then you can ask the municipality for an exemption from (part of) the tax. This is called waiver or remission (kwijtschelding).
Do you expect to move later in the year? You must still pay the OZB assessed by the municipality on 1 January. You do not have to pay any further OZB on your new premises. Usually the notary will settle this with the new owners.
Do you disagree with the WOZ for your property? Or with the OZB? If so, you can lodge a complaint. For more information visit our website.