Tax Topics
Property Tax (OZB) - Netherlands 2025
Property Tax (Onroerende Zaak Belasting) is an annual municipal tax based on your property's WOZ value. Learn how it's calculated and what rates apply in your municipality.
- Annual tax paid by property owners to municipalities
- Based on WOZ (Waardering Onroerende Zaken) property valuation
- Rates vary significantly between municipalities (0.05% to 0.11%)
- Separate rates for owner-occupied vs rental properties
- Commercial tenants may also pay OZB on their leased space
- Payment typically due in installments throughout the year
- Some exemptions available for certain property types
This is the annual property tax for an owner-occupied home with WOZ value €350,000 in Utrecht at the 2025 rate of 0.0819%.
How is my WOZ value determined?
The WOZ value is determined annually by your municipality based on comparable property sales and market conditions as of January 1st. You receive a WOZ valuation notice each year.
Can I appeal my WOZ valuation?
Yes, you can object to your WOZ valuation if you believe it's too high. You must file an objection within 6 weeks of receiving your WOZ notice.
Do I pay OZB if I rent my property?
As a property owner, you pay OZB even if you rent out your property. Tenants don't pay OZB for residential properties, but commercial tenants may pay OZB for business premises.
When is OZB due?
Most municipalities allow you to pay OZB in installments throughout the year. The exact payment schedule varies by municipality, but typically ranges from 2-10 installments.