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.
1. User Tax
- If you occupy a building on 1 January, you must pay this user tax for that entire year. Moving during the year has no influence on this.
2. Property Tax
- If you were the owner, leaseholder, superficies or usufructuary of a house or building on 1 January, you must pay this tax for the entire year. Sales during the year have no influence on this.
Cost
Different rates are applied for residential and non-residential properties. The rate classification residential and non-residential is created based on the value distribution within the tax object. There is a house if the value of the part that serves as a home forms more than 70 percent of the value of the entire object. This means the following for the
Tiel rates for 2022:
- non-residential users - 0.2392 percent of WOZ value
- non-residential owners - 0.3172 percent of WOZ value
- owners homes - 0.1185 percent of WOZ value
You can object to the amount of the determined value each year, digitally or in writing. Is the WOZ decision on the assessment notice? Then you can submit your objection to the BSR within 6 weeks of receiving the assessment.
Questions?
For questions about the WOZ value of your home or the property tax, please contact the BSR.
More information can be found on the website of the BSR
Address details BSR
- Stationsstraat 4-8
- 4001 CE Tiel Postal address:
- PO Box 18, 4000 AA Tiel
- Telephone: +31344704704
- Website: www.bsr.nl