What is it?

You pay property tax (OZB) if you own an immovable property, such as a home or commercial building. Immovable property includes all buildings and the land on which they stand. Undeveloped pieces of land and buildings under construction are also immovable property.

What does it cost?

The amount for the OZB is determined by a percentage of the established WOZ value. For 2024, the rates listed on the BSOB website apply.

BSOB website

Anyone who is the owner of an immovable property on January 1 of the tax year must pay OZB. A user of real estate that is classified as a non-residential property must also pay OZB. Tenants of residential properties do not have to pay OZB.

Thus, with the OZB, the situation on January 1 of the tax year determines who receives the assessment. If you sell your immovable property later in the year or if you move, you must still pay the tax for the property you owned and/or used on January 1. This does not result in a change or refund of the OZB. When you sell your immovable property, it is customary for the notary to settle the OZB between the buyer and the seller.

How does it work?

View my WOZ

Municipal taxes without direct debit are due by the due date on the assessment notice, you can choose whether to do it in one installment or 2/3 installments.

Via direct debit, the WOZ is collected in ten installments and

The municipality assumes the situation on January 1 of the year for which you pay tax. This means that if you sell the house on January 2, you still have to pay the tax for the whole year. At the time of the sale, the notary will settle this with the buyer.

What to do.

You can pay the OZB in the following ways:

• By direct debit. You give an authorization in advance. The amount will be deducted from your account in ten installments.
• You transfer the amount yourself through a payment order. It is important that you mention the assessment number. The IBAN number is NL73 BNGH 0285 1066 78.