Property tax (OZB)

Property tax (onroerendezaakbelasting, OZB)  is 1 of several municipal taxes. 

What is the property tax rate? 

The amount of tax you must pay for your commercial property depends on the value of the property. The municipal authority annually appraises the property  to determine its value under the Valuation of Immovable Property Act (Wet Waardering Onroerende Zaken, WOZ). This valuation is known as the 'WOZ value' (WOZ-waarde).

The WOZ value of your commercial property determines how much OZB you will have to pay. You can check the WOZ value through the Dutch-language WOZ value counter (WOZ-waardeloket, in Dutch). You can check the rates/percentages with your municipal authority.

Paying the property tax

Your municipality will send you the OZB assessment as part of the municipal tax bill. The OZB assessment also states when you need to pay the property tax (the term). The OZB consists of an owner’s tax for property owners and a user’s tax for tenants of commercial premises.. For residential properties only owners have to pay OZB.

Are you both owner and user (tenant) of a business property, such as a shop or office building? Most often, you have to pay both the owner’s OZB as well as the user’s OZB. If you are the owner or the user of your commercial property on 1 January, you have to pay the tax for the whole year.

Are you unable to pay your property tax (OZB)? In most municipalities, you can arrange a payment plan. Alternatively, you can ask to be exempted from paying the property tax (remission).

Objection to the property tax 

You can object to the WOZ-valuation (in Dutch) on which the property tax is based within 6 weeks of the assessment with your municipal authority. You can check with the municipality on how to object.