You pay property tax (OZB) every year if you own a home. And if you are the owner or user of commercial premises or a piece of land. How much you pay depends on the value of the property or land (WOZ value). You can object if you disagree with this value.
At the end of February you will usually receive the assessment via mijnoverheid.nl or by post. You can also view your assessment and the valuation report of your home online in the Digital Tax Desk.
Find out moreCost
For more information visit our website
Payment
You will receive an annual OZB assessment from your municipality. This assessment states the amount you must pay. You must pay this amount within 6 weeks. Are you unable to pay the whole amount in one go? Then you can:
- pay in instalments: you request a direct debit and the municipality will debit the amount from your bank account in monthly instalments or
- ask the municipality for a payment arrangement
Relief
Are you unable to pay the OZB? Then you can ask the municipality for an exemption from (part of) the tax. This is called waiver or remission (kwijtschelding).
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. Usually the notary will settle 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. For more information visit our website.