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 [or another date]. 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 morePayment
You will receive an annual OZB assessment from Sabewa Zeeland. 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 Sabewa Zeeland will debit the amount from your bank account in monthly instalments; or
- ask Sabewa Zeeland for a payment arrangement.
Moving
Do you expect to move later in the year? You must still pay the OZB assessed by Sabewa Zeeland 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.