Municipality Zwolle: 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; and
• the OZB rates applicable in your municipality.

The municipality determines the value of your business premises each year. This is the property valuation (waardering onroerende zaken – WOZ). The municipality determines the OZB on the basis of the previous year’s WOZ.

This tax is imposed by GBLT (Gemeenschappelijk Belastingkantoor).