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 Zwolle.

Property taxes (OZB)

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 [or other date]. 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.

This tax is imposed by the GBLT (Gemeenschappelijk Belastingkantoor).

Questions about this topic?

Contact the Municipality of Zwolle

Last updated on 26 September 2022