Property tax (OZB)

If you own or use commercial property in the Netherlands, you must pay property tax (onroerendezaakbelasting, OZB). OZB consists of 2 types of taxes: an owner's tax and a user's tax. The party that owns or uses the property at 1 January of each year has to pay the tax.

If you are the owner and user of a commercial property, you pay owner's OZB and probably user's OZB as well. Owners of residential properties only have to pay owner’s tax. 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).

Property tax rate

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 assesment automatically.