Please note: you must pay property tax (OZB) if you are the owner or user of a commercial building.
The amount of OZB you must pay depends on:
- the value of the commercial building; and
- the OZB rates applicable in your municipality.
The municipality determines the value of your business premises each year on 1 January. This is the property valuation (waardering onroerende zaken – WOZ). The municipality determines the OZB on the basis of the previous year’s WOZ.
Check for the rate in the municipality of Amersfoort Tarieven gemeentelijke belastingen | Gemeente Amersfoort (in Dutch).
Payment
You receive the annual OZB assessment from your municipality each year. That assessment specifies the amount that you have to pay. You must pay that amount within 6 weeks.
Are you unable to pay the amount all at once? If so, you can:
- pay in instalments: request a direct debit, and the municipality will debit the amount from your bank account in instalments (each month) Belasting betalen via automatische incasso | Gemeente Amersfoort (in Dutch).
- request a payment plan from the municipality Betalingsregeling voor gemeentelijke belastingen | Gemeente Amersfoort (in Dutch).
Relief
Are you unable to pay the amount in the OZB assessment? You can ask the municipality whether you are entitled to an exemption for (part of) the amount. That exemption is referred to as kwijtschelding . You can apply for an exemption via: Kwijtschelding gemeentelijke belastingen | Gemeente Amersfoort (in Dutch).
Moving
Do you expect to move later in the year? You must still pay the OZB assessed by the municipality on 1 January. You do not have to pay any further OZB on your new premises. The notary usually settles this with the new owners.
Do you disagree with the WOZ for your commercial building(s)? Or with the OZB? If so, you can object. You can do so here Bezwaar tegen WOZ-waarde | Gemeente Amersfoort (in Dutch).