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 Zeist: 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.
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 business premises every year on 1 January. This is the waardering onroerende zaken WOZ (valuation of your home or holiday home). The municipality uses the previous year’s WOZ to determine the amount of OZB due.
The following OZB rates apply in the municipality home owner (dwellings): 0.0577% (2023) of the WOZ.
Each year, the Belastingsamenwerking gemeenten en hoogheemraadschap Utrecht (BghU) sends you the OZB assessment on behalf of the municipality. That assessment specifies the amount you have to pay and the date until which you have time to pay. You may pay the amount in a maximum of 2 installments.
Did you request a direct debit? Than the BghU will debit the amount from your bank account in a maximum of 10 installments.
Are you unable to pay the amount in the OZB assessment? You can ask the municipality whether you are entitled to an exemption for the amount. That exemption is referred to as kwijtschelding . You can apply for an exemption via the BghU website.
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 do not have to pay any further OZB for your new home. It is usually settled with the new owners via the notary.
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