You have a house, piece of land or a commercial building such as a shop or office. You then pay property tax (OZB) every year. How much that is depends on the value of your home or building and the property tax rate.
What do you need to know
- You will receive the municipal tax assessment every year. Here are the costs of the OZB
- The amount of the OZB is a part (percentage %) of the WOZ value
- The owner of a house or building pays the owner's share of the OZB
- Tenants (users) of a building, such as a shop or office, pay the user share of the property tax
Home
- The person who owns a home on 1 January pays OZB for the entire year
- A tenant (user) of the house does not pay property taxes
- If you sell your home, you can make agreements with the buyer at the notary about paying the difference of the property tax.
- If you buy a home after January 1, you will pay OZB from January 1 of the following year. You can make agreements with the seller at the notary about paying the difference of the property tax
Building
Examples of a building are shops, offices or factories.
- The person who is the owner or tenant (user) of a building on 1 January pays OZB for the whole year
- At a building, the owner and the user pay OZB
- If you sell your building, you can make agreements with the buyer at the notary about paying the difference of the property tax.
- If you buy a building after 1 January, you will pay OZB from 1 January of the following year. You can make agreements with the seller at the notary about paying the difference of the property tax
What does it cost
| Property tax (OZB) | Costs (% of the WOZ value) 2022 | Costs (% of the WOZ value) 2023 | Costs (% of the WOZ value) 2024 |
|---|---|---|---|
| Owners of a home | Present in several = 0,0721% | Present in several = 0,0630% | Present in several = 0,0616% |
| Owners of a building (non-residential) | Present in several = 0,2830% | Present in several = 0,2830% | Present in several = 0,2868% |
| User of a building (non-residential) | Present in several = 0,1890% | Present in several = 0,1890% | Present in several = 0,1916% |