Onroerendezaakbelasting - daň z nemovitosti v Nizozemskuautor:
Owning an apartment on your own involves a lot of expenses - it costs money to furnish it, keep it in good shape and perform periodic maintenance. We can't forget about taxes, either, as our own four corners are usually associated with the need to pay fees to the state. It is no different in the Netherlands - the Onroerendezaakbelasting property tax operates here. In today's post we will present who has to pay it and how much it is - welcome.
What is property tax in the Netherlands?
Property tax in the Netherlands (OZB for short) is a municipal fee that is collected by the municipality. Its amount depends on the value of the property, the so-called WOZ. It will be paid by each owner of an apartment, house, garage and any other building.
Property tax Netherlands - how much is it?
The amount of Onroerendezaakbelasting tax depends on the assessed value of the property (WOZ-waarde) and the OZB rate applied in the municipality.
Using Amsterdam as an example, we will show how much the OZB tariff is in 2023:
- for house/apartment owners - 0.0431% of the property value,
- for owners of commercial premises - 0.1911% of the value of the property,
- tenants of commercial premises - 0.1370% of the value of the property.
This means that for an apartment in Amsterdam valued at 250 thousand euros, we will pay about 108 euros in tax per year. Depending on where you live, however, these amounts will strongly differ - it is the local government that decides the amount of tax charged. For example, in Eindhoven in 2023 the OZB rate is 0.09153% - so we will pay for the same apartment already 228,825 euros.
Property tax in the Netherlands - the valuation of the OZB
We already know that the amount of property tax in the Netherlands depends on the value of the property, so it is worth mentioning on what basis the municipality determines the amount of WOZ (WOZ-waard).
The local authority, through an appraiser, carefully checks the details of the land and the building - the location and the number of square meters of the building are mainly taken into account. The said official visits one or more comparable properties, and then the municipality determines the valuation of the remaining buildings by means of computer model comparisons.
As a resident, you have the right to ask the municipality to prepare an individual valuation of your home or business premises - such a report will include the buildings used to determine the value of the WOZ.
Property tax vs. rental housing
Property tax OZB is paid by the owner, so if you rent an apartment, you do not have to worry about additional fees.
However, the above rule applies only to residential premises - it is different for commercial spaces rented by companies. When it comes to an office, garage or production hall, property tax is paid by both the owner and the renting entity.
Application for remission of OZB
If you have a low income at the social minimum and do not have much capital, you can apply for property tax remission. As an individual, you can submit the appropriate application using your DigiD login.
There are no strict criteria that must be met for the tax to be remitted - each municipality considers applications in its own way, taking into account the taxpayer's individual situation.
Other municipal taxes in the Netherlands
The Onroerende-zaakbelastingen (OZB) property tax is one of several municipal taxes that people living in the country must pay. The full list includes as many as 12 different tributes that local authorities can impose - rarely will we pay them all. They are of a very different nature - sometimes they apply to everyone, while at other times they apply only to people using specific services or owning various goods.
For example, a resident of Amsterdam has to account for 7 such taxes in addition to the property levy described above. These are:
- tax on "movable spaces" (Roerende ruimtebelastingen) - this is a fee for houses placed on water (woonark), which are common in the Netherlands; its amount is most often very close to the rates for traditional real estate,
- garbage tax (Afvalstoffenheffing) - the fee depends on the number of residents in the household - the more people, the higher the tax,
- sewage tax (Rioolheffing) - a fee for owners of residential and business properties connected to the city's sewage system (in Amsterdam, there is a single rate of €149.41),
- dog ownership tax (Hondenbelasting) - a charge for owners of four-legged dogs levied in some municipalities,
- parking tax (Parkeerbelasting) - these are fees for parking in the city; paid zones are practically everywhere here, and the rates are very high - in the center itself you will pay up to €9 per hour,
- water taxes (Waterschapsheffingen) - a charge levied on special institutions for proper water management and protection against flooding of endangered areas, and for supplying water to the tap,
- mooring tax (Binnenhavengeld) - a fee for boats passing through or here moored in Amsterdam.
All taxes must be settled each year with the tax office. To do so, you must submit the appropriate form by the deadline. The easiest way to do this is with the help of the modern Dutch tax settlement application Aangifte.