Municipality Hof van Twente: 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;
- the OZB rates applicable in your municipality.
The municipality determines the value of your business premises each year on January 1st. This is the property valuation (waardering onroerende zaken – WOZ). The municipality determines the OZB on the basis of the previous year’s WOZ.
Find out moreThe user of a commercial building with a living space only pays property tax on the value of the commercial part.
The following rates apply in the municipality of Hof van Twente:
- OZB owner (company) pays: 0.2588% of the WOZ value
- OZB user (company) pays: : 0.2250% of the WOZ value
Pay
You will receive an annual OZB assessment from your municipality. This assessment states the amount you must pay and by what date this has to be done.
Relief
It is not possible to grant remission for business premises.
Moving
Do you expect to move later in the year? You must still pay the OZB assessed by the municipality on January 1st. You do not have to pay any further OZB on your new premises. The notary usually settles this with the new owners. There is no settlement for the real estate tax user of a business premises.
The assessment states the WOZ value of your immovable property and how much property tax you must pay. It also states how you can object.