Property Taxes in the Netherlands

Information about the annual real estate tax and OZB...

A real estate tax, onroerendezaakbelastingen or OZB, is payable yearly to the local authorities. It is paid annually on the basis of the property's value, which is known as WOZ, after the Immovable Property Tax Act. Renters do not pay OZB.

Rates differ from one municipality to another. The OZB tax bill for property owners includes other municipal taxes; the Sewer Tax (rioolrecht) for the connection to the municipal sewer system and the Waste/Cleaning Tax (afvalstoffenheffing/reinigingsrechte) for the collection of domestic waste.

Real Estate Transfer Tax (overdrachtsbelasting) is a tax paid on the purchase of a property. The amount is two percent of the purchase price for a private house, or six percent for other types of property.