Paying property tax (OZB) on a property

Do you own a (holiday) house or flat in the Netherlands? If so, you must pay onroerendezaakbelasting– OZB (property tax) on it every year. Property tax is part of the gemeentelijke belastingen (municipal taxes) and is billed by your municipality. The municipality sets the amount. Tenants do not pay OZB. 

Last updated on 3 May 2022

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How OZB is calculated

Property tax is a percentage of the waardering onroerende zaken – WOZ. The WOZ is the value of your home or holiday home according to the Wet waardering onroerende zaken (Property Valuation Act). The municipality sets the amount of OZB annually. Therefore, it varies from one municipality to another.  

Apply for an exemption on paying municipal taxes

Are you unable to pay your municipal taxes? Then ask your municipality for an exemption. You can be granted an exemption from paying part of the taxes, or all of the taxes. The municipality decides for which taxes you can be exempt from paying. It also determines whether you are eligible for an exemption.

Paying OZB

OZB is included in the municipal tax bill. This is usually sent out in the first 2 weeks of February.

Laws and regulations (in Dutch)

Municipalities Act, Article 220

Property Valuation Act

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