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
Municipality of Wijk bij Duurstede: Paying property tax (OZB) on a property
Belastingsamenwerking Rivierenland (BSR) in Tiel administers most local taxes for the municipality of Wijk bij Duurstede.
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 property every year on 1 January. This is the waardering onroerende zaken WOZ (valuation of your home or holiday home). The municipality uses the WOZ value from the previous year to determine the amount of OZB due.
OZB owner (dwellings): 0,1076% of the WOZ
You will receive an annual OZB assessment from the BSR. 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 BSR will debit the amount from your bank account in monthly instalments; or
- ask the BSR for a payment arrangement.
Are you unable to pay the OZB? Then you can ask the BSR for an exemption from (part of) the tax. This is called waiver or remission (kwijtschelding).
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.