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 information about the percentages of the OZB can be found on the website van de Belastingsamenwerking Gouwe-Rijnland (BSGR) (in Dutch).
Payment
You receive the annual OZB assessment from trhe BSGR 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 BSGR will debit the amount from your bank account in instalments (each month);
- request a payment plan from the BSGR.
You can find more information on the website of the BSGR.
OZB relief
Are you unable to pay the amount in the OZB assessment? You can ask the BSGR 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 by calling the BSGR at phone number +31 71 525 62 00.
OZB after moving house
Do you expect to move later in the year? If so, you will still have to pay the OZB amount assessed on 1 January. You will not have to pay the OZB for your new premises. It is usually settled with the new owners via the notary.
Do you disagree with the WOZ for your commercial building(s)? Or with the OZB? If so, you can lodge a complaint. You can do so by calling the BSGR on phone number on phone number +31 71 525 62 00.