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.
You can check the rates on our website: tilburg.nl/inwoners/belastingen/onroerendezaakbelasting-ozb
Payment
You receive the annual OZB assessment from your municipality each year. That assessment specifies the amount that you have to pay. You must pay that amount in one go or in 2 installments.
Are you unable to pay the amount in 1 or 2 intsallments? 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) tilburg.nl/ondernemers/geld/belastingen-ondernemers
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). You can request a waiver at 013 542 9090.
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. The notary usually settles 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. You can do so here tilburg.nl/ondernemers/geld/belastingen-ondernemers