Please note: you must pay property tax (OZB) if you are the owner or user of a commercial building. It makes no difference if you live in the Netherlands or not.
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.
The following rates apply:
- Property owner tax for residences: 0,0431% of the official listed value.
- Property owner tax for business properties: 0,1911 % of the official listed value.
- Property user tax for tenants/users of business properties: 0,1370 % of the official listed value.
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)
OZB 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 amsterdam.nl/en
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 property? Or with the OZB? If so, you can lodge a complaint. You can do so via amsterdam.nl/en