Dutch Property Tax (OZB) Guide 2025: Rates and Calculations

Property tax (Onroerende Zaak Belasting) is a municipal tax that all Dutch property owners must pay. Here's everything you need to know.

What is OZB?

OZB is an annual tax levied by municipalities on property ownership. The tax is based on your property's WOZ value (World Valuation Act value), which is determined annually by your local municipality.

How OZB is Calculated

Basic Formula

OZB = WOZ Value × Municipal Tax Rate

Components

• Owner-occupied (eigenaar): Rate for properties you live in
• Non-owner-occupied (niet-eigenaar): Rate for rental properties
• User component: Sometimes paid by tenants of rental properties

Municipal Rate Examples (2025)

Major Cities Average Rates

• Amsterdam: 0.0363% (owner-occupied)
• Rotterdam: 0.0398% (owner-occupied)
• The Hague: 0.0521% (owner-occupied)
• Utrecht: 0.0435% (owner-occupied)
• Eindhoven: 0.0289% (owner-occupied)

Calculation Examples

Example 1: Amsterdam Property

• WOZ Value: €400,000
• Municipal rate: 0.0363%
• Annual OZB: €400,000 × 0.000363 = €145

Example 2: The Hague Property

• WOZ Value: €350,000
• Municipal rate: 0.0521%
• Annual OZB: €350,000 × 0.000521 = €182

WOZ Value Determination

Assessment Process

• Annual valuation by municipality
• Based on comparable sales in the area
• Reference date is January 1st of previous year
• Appeals possible if you disagree

Factors Affecting WOZ Value

• Property size and condition
• Location and neighborhood
• Market developments
• Improvements and renovations

Payment and Timing

Payment Schedule

• Annual bill sent in February/March
• Can be paid in up to 10 monthly installments
• Automatic collection (machtiging) available
• Late payment incurs interest charges

Due Dates

• Single payment: Usually end of March
• Installment plans: Monthly throughout the year
• Check your municipal website for specific dates

Exemptions and Reductions

Common Exemptions

• Religious buildings used for worship
• Properties used for public benefit
• Some agricultural properties
• Monuments in certain circumstances

Reductions Available

• Senior citizens with low income
• People with disabilities
• Energy-efficient improvements (some municipalities)

Tips for Property Owners

Challenging Your WOZ Value

• Compare with similar properties in your area
• Gather evidence of property condition or market factors
• Submit objection within 6 weeks of WOZ decision
• Free to object, no costs involved

Tax Planning

• Consider timing of major renovations
• Understand impact on WOZ value
• Factor OZB into property purchase decisions
• Budget for annual increases

Water Board Taxes

Don't forget that property owners also pay water board taxes (waterschapsbelasting), which are separate from OZB and cover:

• Water management and flood protection
• Water quality and purification
• Typically €100-300 annually depending on location

Use our property tax calculator to estimate your total local tax burden based on your property value and location.