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 Smallingerland.

Municipality of Smallingerland: Paying property tax (OZB) on a property

Please note. Do you own a (holiday) home or apartment in the Netherlands? Then you pay property tax. You do not need to be registered with a municipality for this.

How much property tax (OZB) you must pay depends on the:

·         value of the residence;

·         property tax rates applicable in your municipality.

Annually on 1 January the municipality determines the value of your building. This is the value for the purpose of the Dutch Valuation of Immovable Property Act. The municipality uses the value for the purpose of the Dutch Valuation of Immovable Property Act of the previous year to determine the level of the property tax.

Questions about this topic?

Contact the Municipality of Smallingerland

Visiting address

Last updated on 26 September 2022