Do you own or use commercial property in the Netherlands? You must pay property tax (onroerendezaakbelasting, OZB) to the municipality where the property is located.
Property tax is 1 of several municipal taxes.
What is the property tax rate?
The amount of tax owed depends on the value of the property. The municipal authority appraises the property in order to determine its value under the Valuation of Immovable Property Act (Wet Waardering Onroerende Zaken, WOZ), which is known as the 'WOZ value' (WOZ-waarde). The municipal authority determines the WOZ value annually. This percentage of your commercial property's value determines how much OZB you will have to pay. You can check the WOZ value through the Dutch-language WOZ value counter (WOZ-waardeloket, in Dutch). You can check the rates/percentages with the municipality.
Paying property tax
Your municipality will send you the OZB assessment as part of the municipal tax bill. The OZB assessment also states when you need to pay the property tax (term). Are you both the owner and the user (tenant) of a business property, a shop, or office building? Then you have to pay owner’s OZB and usually also user’s OZB. The party that owns or uses the property on 1 January of each year has to pay the tax. For residential properties only owners have to pay OZB.
Appeal
You can appeal the WOZ-value within 6 weeks with your municipal authority (in Dutch). If you disagree with the OZB assessment you can contact the municipality (in Dutch) where your commercial property is located for more information on how to appeal.
