Please note: you must pay onroerendezaakbelasting (property tax, OZB) if you are the owner or user of a commercial building in the Netherlands, regardless of where you live.
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 waardering onroerende zaken (property valuation, WOZ). The municipality determines the OZB on the basis of the previous year’s WOZ.
The following rates apply in the municipality of Maastricht:
2025 rates
- OZB-owner (business): 0,386% of the WOZ;
- OZB-user (business): 0,340% of the WOZ.
Payment
You will receive an annual OZB-aanslag (OZB assessment) from the Belastingsamenwerking Gemeenten en Waterschappen (joint tax office and water authority, BsGW). This assessment states the amount you must pay. You must pay this amount within 2 months. Are you unable to pay the whole amount upfront? Then you can:
- pay in instalments: you request a direct debit (in Dutch) and BsGW will debit the amount from your bank account in monthly instalments; or
- ask BsGW for a betalingsregeling (payment plan). You can do this online with an eHerkenning on the MijnBsgW portal. If you don’t have an eHerkenning, ring the BsGW for a payment arrangement. Dial +31 (0)88 842 0420.
Waiver
A kwijtschelding (waiver) is not possible for OZB payments.
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 commercial building(s)? Or with the OZB? If so, you can object online on the MijnBsGW (using an eHerkenning).
If you don’t have an eHerkenning, you can object by mail:
BsGWPostbus 12716040 KG Roermond
In your bezwaarschrift (objection), state the aanslagnummer (assessment number) and the property. Also state why you think the WOZ value is incorrect.