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).
Property taxesDo you disagree with the WOZ for your commercial building(s)? Or with the OZB? If so, you can object. You can do so object here.