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 Steenwijkerland.

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

Please note: 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.

The real estate tax (OZB) is a tax on real estate. Immovable property is all buildings and the land on which they stand. Undeveloped pieces of land and buildings under construction are also immovable property.

The OZB is imposed by the municipality. You do not have to submit an application for this yourself.

There are 2 types of OZB: a user tax and an owner tax.

OZB assessment

For the OZB, the situation on 1 January of the year is decisive. This means that the person who is the owner and/or user on 1 January must pay the assessment for that entire year. A sale or a move after 1 January will not affect this. However, it is customary for the notary to settle part of the property tax with the new owner. However, this is something between seller and buyer, the municipality is outside this.

Property tax

The property tax is not always imposed on the owner. Those with, for example, a right of leasehold, superficies, use and habitation, or another right in rem to immovable property can also be taxable.

User tax

The user part of the OZB only applies to non-residential properties and is therefore not charged for residential properties.

Even if an immovable property is partly residential and partly non-residential (for example, a company with a residential part), the user part of the OZB is not imposed for the dwelling. The value of the living area is then deducted from the total WOZ value. In those cases, the user portion of the OZB is therefore imposed on the basis of a lower value.

Questions about this topic?

Contact the Municipality of Steenwijkerland

Last updated on 26 September 2022