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 Nijmegen:
- OZB owner dwellings: 0,1781% of the WOZ;
- OZB owner business: 1,0015% of the WOZ.
Payment
You receive the OZB assessment from your municipality each year around the 28th of February. 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 municipality will debit the amount from your bank account in instalments (each month);
- request a payment plan from the municipality.
OZB after moving house
Are you moving house 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 commercial building. 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 object. Please call us first at +31 24 329 90 00 for an explanation of the WOZ for your property and the OZB. We will look for a solution together with you. You can of course still object afterwards if you think no satisfactory result has been reached.
Please note: pay your property tax on time, even if you object. If your objection is justified, you will be refunded the costs.
Objecting online
You can submit an online objection using DigiD or eHerkenning through the online tax portal (in Dutch).
Objecting by sending a letter
You can object by writing us. Put in your objection:
- your name and address;
- date;
- number of the assessment;
- the address of the building with the WOZ value in question;
- reason for your complaint;
- your signature.
Send your objection to:
Gemeente NijmegenAfdeling BelastingenPostbus 91056500 HG Nijmegen