Municipality Oude IJsselstreek: 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; and
• the OZB rates applicable in your municipality.

The municipality determines the value of your business premises each year on the 1st of January. This is the property valuation (waardering onroerende zaken – WOZ). The municipality determines the OZB on the basis of the previous year’s WOZ.  Property tax is levied by means of an assessment notice in the name of the person who is the owner and/or user on the 1st of January of the relevant tax year.