Municipality Deventer: Property tax (OZB)
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 in the municipality of Deventer:
- OZB – owner (business): 0,3918% of the WOZ;
- OZB – user (business): 0,2924% of the WOZ.
Payment
You will receive an annual OZB assessment from the Regionale Belastingsamenwerking. This assessment states the amount you have to pay.
Moving
Are you moving later in the year? Then you will still pay the OZB assessment that the municipality determined 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 send the notice of objection to the tax collection officer. This officer works at the Regionale Belastingsamenwerking. The address is Postbus 5000, 7400 GC Deventer.