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 Westerwolde.

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

Note. Are you the owner of a (holiday) house or apartment in the Netherlands? In that case you pay you must pay property tax (OZB) For this, you do not need to be registered in a municipality.

The amount of property tax (OZB) you must pay depends on the:

  • Value of the property
  • Property tax rates that are applicable in your municipality

The municipality determines the value of your commercial property every year on 1 January [or other date]. This is the Valuation of Immovable Property Act (Wet Waardering Onroerende Zaken, WOZ) The municipality uses the previous year's WOZ value to determine the amount of the OZB.

Questions about this topic?

Contact the Municipality of Westerwolde

Visiting address

Last updated on 26 September 2022