Property tax (OZB).
You pay property tax (OZB) if you own an immovable property, such as a home or commercial building. You do not have to pay OZB if you rent a house. You do pay OZB if you rent business premises.
Property taxes are imposed on:
- The person who on January 1, according to the Land Registry, is the owner of an immovable property (residential or non-residential)
- The person who is a user of a non-residential property on January 1.
Tax assessment
- Property taxes are listed on the municipal tax bill.
- The situation on Jan. 1 determines how much tax you have to pay.
- Do you become the owner and/or user of an immovable property after January 1? Then you will not receive an OZB assessment for that year, on that immovable property.
- On the other hand, your assessment of OZB will not be reduced if you are no longer an owner and/or user during the year.
- Owner's fees are usually settled with the new owner upon sale. This is done at the notary's office. You must pay the total assessment of OZB to the municipality yourself.
- When owning homes under construction, newly built homes, or buying a new home, you should expect to be assessed for both homes (for both your old home and your new home, if you own both homes on January 1 of the tax year).
Authorization for direct debit
You can issue a direct debit authorization if the amount of the assessment is under €20,000. You can arrange the authorization through:
Objecting
If you believe the assessment is incorrect, you can file an objection at MijnBelastingen.
The objection must be received by the municipality within 6 weeks from the date of the assessment.
You will receive a confirmation from us within 5 working days.
Waiver
Are you unable to pay your taxes because you have a low income and few assets (money and property)? Then you can apply for a waiver. For more information, see Taxes and fees, remission.
Make appointment to pay OZB at city hall
Paying property taxes at City Hall is by appointment only.
At City Hall, you can only pay by debit card or cash.
Change or delete appointment?
Once you have made an appointment you will receive a confirmation e-mail. This e-mail also contains a link that allows you to change or delete your appointment.
Are you changing your appointment? Don't forget to delete your other appointment!
Do you no longer have the e-mail? Call 14 079. A staff member can change or delete the appointment for you.
Costs
The basis for the OZB assessment is the WOZ value and percentage. You will find the WOZ value on the assessment.
| Description | 2024 |
|---|---|
| ownership of dwellings | 0,1186% |
| non-residential property | 0,4217% |
| non-residential use | 0,3055% |
Price changes and typographical errors reserved.
Checking your own assessment
You can very easily check your assessment of OZB yourself. Enter the WOZ value of your home for 2024 in the example below and follow the calculation.
Example: You are a user of a property with a WOZ value of €300,000.
| € 300.000 : 100 | € 3.000 |
| percentage of ownership | 0,1186% |
| you pay (3,000 x 0.1186) | €355.80 per year |