Do you own or use commercial property in the Netherlands? You must pay property tax (onroerendezaakbelasting, OZB). OZB consists of 2 types of taxes:
- owner's tax
- user's tax
The party that owns or uses the property on 1 January of each year has to pay the tax. Are you both the owner and the user of a business property, a shop or office building? Then you have to pay owner’s OZB and usually also user’s OZB. Owners of residential properties only have to pay owner’s tax.
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-percentage annually. This percentage of your commercial property's value determines how much OZB you will have to pay. You will receive the OZB assessment automatically. You can check the WOZ value through the Dutch-language WOZ value counter (WOZ-waardeloket).
If you disagree with the OZB assessment, you have to appeal the WOZ-value within 6 weeks with your municipal authority (in Dutch).
Statistics: property tax non-residential properties
Average property tax of non-residential properties in euro per capita.