Property tax (OZB).
Are you the owner of an owner-occupied home, commercial building or plot of land, or the user of commercial premises? Every year you pay property tax (OZB) to the municipality for this.
How does it work?
If you rent a house, you do not have to pay OZB. If you rent business premises, you do pay OZB (user tax). How much OZB you pay depends on the Value of Immovable Property (WOZ) of your home, business premises or plot. The WOZ is the value on January 1 of the previous year. If you sell your property in the middle of the year, you will pay OZB for the old property for the entire year. The notary then often settles the OZB of the sold property with the buyer.
Residential property tax 2025
You pay housing OZB if you are the owner of an owner-occupied home, not if you rent.
- Owner's share 0.0798%
OZB for non-residential properties 2025
Anyone who, on January 1 of the tax year, is the owner and/or user of an immovable property owes OZB. By ownership is also understood the right in rem of leasehold, superficies, etc. These taxes are calculated with a percentage over the WOZ value of the immovable property.
- Owner's tax on non-residential property 0.1869%.
- User tax non-residential 0.1516%
