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Understanding property taxes is crucial for anyone considering buying real estate in the Netherlands. The onroerendezaakbelasting (OZB) is the primary annual property tax that every homeowner must pay, calculated based on their property's WOZ value and varying significantly by municipality. With rates ranging from 0.03% to 0.11% across different Dutch cities, these taxes can impact your overall housing costs substantially.
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Dutch property tax (OZB) rates vary from 0.03% to 0.11% of your home's WOZ value depending on the municipality. Amsterdam charges 0.0577% while cities like Delft can charge nearly 0.10% for owner-occupied properties.
The WOZ value is updated annually by municipalities based on market data from January 1st of the assessment year, and homeowners receive their tax bills early each year with flexible payment options.
| City | OZB Rate (2025) | Annual Tax on €350K Home |
|---|---|---|
| Amsterdam | 0.0577% | €202 |
| Rotterdam | 0.0398-0.0683% | €140-€239 |
| The Hague | 0.0521-0.0525% | €183 |
| Utrecht | 0.0435-0.0844% | €152-€295 |
| Delft | 0.09983% | €349 |
How much is the annual property tax (OZB) for homeowners in the Netherlands right now?
As of September 2025, annual property tax (onroerendezaakbelasting or OZB) for homeowners in the Netherlands ranges from approximately 0.03% to 0.11% of your property's official WOZ value.
The exact amount you pay depends entirely on which municipality your property is located in, as each local government sets its own OZB rate. For a typical home valued at €350,000, you could pay anywhere from €105 to €385 annually in property taxes.
Owner-occupied properties benefit from lower OZB rates compared to rental properties. Most municipalities apply separate rates for these two categories, with the owner-occupied rate typically being significantly lower than rates for investment properties.
These rates are updated annually by each municipality, so your property tax bill can change from year to year even if your WOZ value remains stable.
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How is the OZB rate calculated—based on the WOZ value or another system?
The OZB calculation follows a straightforward formula: OZB = WOZ Value × Municipal Rate.
Your WOZ value (Waardering Onroerende Zaken) represents your property's assessed market value, determined annually by your municipality. This valuation serves as the foundation for all property tax calculations in the Netherlands.
Each municipality establishes its own OZB percentage rate, which they multiply by your property's WOZ value to determine your annual tax obligation. The municipality reviews and potentially adjusts both the WOZ value and the OZB rate every year.
Separate OZB rates apply for owner-occupied homes versus rental properties, with owner-occupied rates consistently lower. This distinction recognizes that homeowners live in their properties rather than generating rental income from them.
The system ensures that property taxes reflect current market conditions, as WOZ values are updated annually using local sales data from January 1st of the assessment year.
Where do I find my home's official WOZ value and how often is it updated?
Your official WOZ value appears on the annual municipal tax assessment letter that every homeowner receives by mail each year.
You can also access your WOZ value through your local municipality's online portal, by calling their tax department directly, or by visiting their offices in person. Many municipalities have digitized this process, making it easy to check your current and historical WOZ values online.
WOZ values are updated annually without exception. Each municipality conducts a new assessment every year using property sales data from January 1st of the previous year as their reference point.
This annual update system means your WOZ value can fluctuate based on local market conditions. If property prices in your area increased during the reference period, your WOZ value will likely rise accordingly, and vice versa.
The timing of WOZ notifications varies by municipality, but most homeowners receive their updated valuations and tax assessments early in the calendar year.
Do property tax rates differ between municipalities, and if so, what are some current examples?
OZB rates vary dramatically between Dutch municipalities, creating significant differences in property tax obligations even for similarly valued homes.
| Municipality | OZB Rate (Owner-Occupied, 2025) | Annual Tax on €400K Home |
|---|---|---|
| Amsterdam | 0.0577% | €231 |
| Rotterdam | 0.0398-0.0683% | €159-€273 |
| The Hague | 0.0521-0.0525% | €208-€210 |
| Utrecht | 0.0435-0.0844% | €174-€338 |
| Leidschendam-Voorburg | 0.07079% | €283 |
| Delft | 0.09983% | €399 |
These differences reflect each municipality's financial needs, local budget priorities, and tax policy decisions. Smaller municipalities sometimes have higher rates to fund essential services with fewer taxpayers, while larger cities may benefit from economies of scale.
What are the average OZB percentages in major Dutch cities like Amsterdam, Rotterdam, Utrecht, and The Hague?
Amsterdam applies an OZB rate of 0.0577% for owner-occupied properties in 2025, resulting in annual property taxes of €202 for a home valued at €350,000.
Rotterdam's OZB rates range from 0.0398% to 0.0683% depending on the specific area within the municipality, translating to annual taxes between €140 and €239 for a €350,000 property.
The Hague maintains relatively consistent rates between 0.0521% and 0.0525%, creating annual tax obligations of approximately €183 for a €350,000 home.
Utrecht shows the widest variation among these major cities, with rates spanning from 0.0435% to 0.0844%. This means homeowners with €350,000 properties pay between €152 and €295 annually, depending on their exact location within Utrecht.
These major cities generally maintain moderate OZB rates compared to some smaller Dutch municipalities, which can exceed 0.10% for owner-occupied properties.
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Are there any additional property-related taxes besides OZB that homeowners need to budget for?
Beyond OZB, Dutch homeowners face several additional property-related taxes and charges that impact their annual housing costs.
Water board tax (waterschapsbelasting) is mandatory for all property owners, funding flood protection and water management infrastructure. This tax is calculated based on your property's WOZ value and size, varying by water board region.
Municipal sewage and waste charges are levied separately by most municipalities. These charges cover garbage collection, recycling services, and sewage treatment, though they're not always directly tied to your WOZ value.
Some municipalities include these charges in your overall tax assessment, while others bill them separately throughout the year.
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How do property taxes compare for apartments, detached houses, and newly built homes?
Property taxes in the Netherlands are calculated identically for apartments, detached houses, and newly built homes—all based solely on the WOZ value regardless of property type.
The key differentiator is the WOZ value itself, not the property category. A €400,000 apartment pays the same OZB rate as a €400,000 detached house in the same municipality.
Newly built homes receive their first WOZ valuation once they're completed and registered with the municipality. Until then, they're not subject to OZB payments.
Apartment owners may face additional charges for building maintenance and shared facilities through their homeowners' association (VvE), but these aren't property taxes in the traditional sense.
The property type doesn't influence your tax rate—location and assessed value determine your annual OZB obligation.
Are there exemptions, reductions, or discounts on property tax for specific groups like seniors or low-income households?
Property tax exemptions and reductions in the Netherlands are rare and highly specific, with most homeowners paying the full OZB amount regardless of age or income.
Owners of officially designated monument properties may qualify for partial OZB exemptions, recognizing the additional maintenance costs associated with preserving historic buildings.
Some municipalities offer payment extensions or installment plans for elderly or low-income residents experiencing financial hardship, but these arrangements don't reduce the actual tax amount owed.
Properties modified for disability accessibility may qualify for certain exemptions under local regulations, though availability varies significantly by municipality.
The Dutch system generally doesn't provide income-based property tax reductions, unlike some other European countries that adjust property taxes based on homeowner income levels.
How are property tax bills sent out, and what are the payment deadlines each year?
Dutch municipalities send annual property tax assessments by mail, typically early in the calendar year after completing WOZ valuations.
Your tax bill clearly states the total annual OZB amount, payment deadlines, and available payment methods. Most municipalities provide multiple payment options including direct debit, online banking, and bank transfers.
Payment deadlines vary by municipality, but most allow several months from the bill date for full payment. Late payments incur penalties and interest charges, which can add significantly to your tax obligation.
Many municipalities encourage direct debit payments, automatically withdrawing your OZB amount on the specified due date to avoid late fees.
The tax bill includes detailed information about your WOZ value, the applicable OZB rate, and instructions for appealing your assessment if you believe it's incorrect.
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Is it possible to pay property taxes in installments, and what is the usual schedule if so?
Most Dutch municipalities offer installment payment options for property taxes, typically allowing homeowners to spread their annual OZB obligation across multiple payments.
Common installment schedules include 2, 4, 6, 8, or 10 payments throughout the year, depending on your municipality's policies and your preferred payment frequency.
Many homeowners choose quarterly payments (4 installments), while others prefer monthly arrangements to better align with their household budgets.
Setting up automatic installment payments through direct debit ensures you never miss a deadline and avoid late payment penalties or interest charges.
Some municipalities charge small administrative fees for installment plans, though these costs are usually minimal compared to the convenience and budget management benefits they provide.
What happens if a homeowner disagrees with their WOZ valuation, and how can they appeal?
Homeowners can appeal their WOZ valuation within six weeks of receiving their annual assessment notice if they believe the valuation is incorrect.
The appeal process begins by contacting your municipality's WOZ department with specific reasons why you believe your property is overvalued. Supporting evidence might include recent comparable sales, property condition issues, or market analysis.
Your municipality will review the objection and may conduct additional property inspections or market research before making a decision. They're required to respond within a specified timeframe, typically several weeks.
If the municipality adjusts your WOZ value downward, you'll receive a refund for any overpaid property taxes. However, unsuccessful appeals don't result in penalties or additional costs.
Persistent disagreements can be escalated to independent valuation tribunals, though most cases are resolved at the municipal level through direct negotiation.
How do Dutch property taxes compare to those in nearby countries like Germany or Belgium?
Dutch property tax rates of 0.03% to 0.11% are generally moderate compared to neighboring European countries, though direct comparisons are complicated by different calculation systems.
German property tax (Grundsteuer) is currently undergoing major reforms, but historically charged lower rates for principal residences while using different valuation methods than the Dutch WOZ system.
Belgium's property tax (onroerende voorheffing) typically involves higher effective rates than Dutch OZB, but includes different deductions and calculation bases that can offset the higher percentages.
France charges property taxes (taxe foncière) that often exceed Dutch rates significantly, particularly in desirable urban areas where rates can reach 1-2% of assessed value annually.
It's something we develop in our Netherlands property pack.
Conclusion
This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.
Understanding Dutch property taxes is essential for making informed real estate investment decisions in the Netherlands.
The OZB system's transparency and annual updates provide predictable costs, though municipal variations require careful research when choosing where to buy property.