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.
More informationGBTwente levies and collects taxes on behalf of the municipality of Enschede. You therefore pay OZB to GBTwente. See which rates apply in the municipality of Enschede.
OZB assessment
You get a tax bill. This is a letter from the municipality stating how much tax you have to pay. The letter also tells you how to pay. You pay this amount within 6 weeks. Are you unable to pay the amount in one go? Then you can:
- Pay in instalments: you request a direct debit and GBTwente debits the amount in installments (every month) from your bank account.
- Request a payment arrangement from GBTwente.
On GBTwente you can read how you can pay your assessment.
Remission
You can ask the municipality whether you do not have to pay part of the levy. This is called a waiver. Whether you are entitled to remission depends on your personal situation. You can apply for a remission via GBTwente.
OZB after moving
Are you moving later in the year? Then you still pay the OZB assessment that was determined on 1 January. Usually this is settled by the notary 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 GBTwente.