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.
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 for you
Here is some information from your municipality.
Property tax
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.
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 home premises every year on 1 January. This is the waardering onroerende zaken WOZ. The municipality uses the WOZ value from the previous year to determine the amount of OZB due.
The following rates apply in the municipality of Vijfheerenlanden in 2024:
- OZB owner (dwellings): 0,0888% of the WOZ
Payment
You receive the annual OZB assessment from your municipality each year. That assessment specifies the amount that you have to pay. You transfer this amount before the due date stated on the assessment.
Are you unable to pay the amount all at once? If so, you can pay in parts: you request a direct debit and the municipality debits the amount from your bank account in parts.
More information about this can be found on the page Aanslag betalen (in Dutch).
OZB relief
Are you unable to pay the amount in the OZB assessment? You can ask the municipality whether you are entitled to an exemption for (part of) the amount. That exemption is referred to as kwijtschelding . More information about this can be found on the page Kwijtschelding gemeentebelastingen (in Dutch).
OZB after moving house
Are you moving house later in the year? If so, you will still have to pay the OZB amount assessed on 1 January. You will not have to pay the OZB for your new home. It is usually settled with the new owners via the notary.
Do you disagree with the WOZ for your property? Or with the OZB? If so, you can lodge a complaint. You can do so via the page Bezwaar tegen belastingen of WOZ-beschikking (in Dutch).
Questions about this topic?
Contact the Municipality of Vijfheerenlanden
Visiting addresses
Dokter Reilinghplein 1
4141DA Leerdam
| Monday | 09.00-12.30 13.30-16.30 |
| Tuesday | 12.00-16.30 17.30-20.00 |
| Wednesday | Closed |
| Thursday | Closed |
| Friday | Closed |
| Saturday | Closed |
| Sunday | Closed |
Prinses Marijkeweg 1
4231BP Meerkerk
| Monday | Closed |
| Tuesday | Closed |
| Wednesday | Closed |
| Thursday | Closed |
| Friday | 09.00-12.30 13.30-16.30 |
| Saturday | Closed |
| Sunday | Closed |
Voorstraat 30
4132AS Vianen
| Monday | Closed |
| Tuesday | Closed |
| Wednesday | 12.00-16.30 17.30-20.00 |
| Thursday | 09.00-12.30 13.30-16.30 |
| Friday | Closed |
| Saturday | Closed |
| Sunday | Closed |