Property tax (OZB)

As a property owner you pay a property tax (OZB). Examples of real estate are homes, shops, office buildings and garage boxes. At other business premises, the user of the property also pays property tax.

The municipality determines the height of the OZB on January 1st. This is done according to the WOZ value of your property. If you buy a new home mid-year, you pay the OZB for the old house the entire year. For the new house you will not pay OZB that year. Via the link below you can digitally request a tax report (DigiD required).

• Digitally request a tax report (Dutch only)

Conditions

You pay OZB if you own a WOZ-object (house, building or plot) or user of a non-residential WOZ property.

Costs

How much you have to pay depends on the value of the property, building or plot of which you are a user or owner, and on the height of OZB rates. There are 3 different rates. The rates are set as a percentage of the WOZ value:

Objection

You can object to the assessment within 6 weeks. 

More information

• WOZ waardeloket (Dutch only)