Municipality Zeist: 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
- 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 uses the previous year’s WOZ to determine the amount of OZB due.
Rates
The following OZB rates apply in the municipality:
- owner of a commercial building: 0,2032% (2022) of the WOZ
- user of a commercial building: 0,1637% (2022) of the WOZ
Payment
Each year, the Belastingsamenwerking gemeenten en hoogheemraadschap Utrecht (BghU) sends you the OZB assessment on behalf of the municipality. That assessment specifies the amount you have to pay and the date until which you have time to pay. You may pay the amount in a maximum of 2 installments.
Did you request a direct debit? Than the BghU will debit the amount from your bank account in a maximum of 10 installments.
Relief
Are you unable to pay the amount in the OZB assessment? You can ask the municipality whether you are entitled to an exemption for the amount. That exemption is referred to as kwijtschelding . You can apply for an exemption via the BghU website.
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 property? Or with the OZB? You file an objection via the BghU website.