Property tax
The Municipal Tax Department levies property tax (onroerendezaakbelasting, OZB) on all real estate in The Hague. This includes residential property and business premises.
Who receives the tax bill?
The Municipal Tax Department bases the property tax (OZB) on the situation on 1 January of that tax year. The owner or user at that time will receive the tax assessment.
The Municipal Tax Department differentiates between 2 types of property:
- residential properties
- non-residential properties (for example, a business premises, shop or office)
Are you moving later in the year, selling your property or terminating your rental contract as the user of a non-residential property? Then you still have to pay the entire tax assessment. If you purchase a property during the course of the year, you will not get an assessment for the property tax until the following year. The notary usually charges part of the property tax to the new owner during the transfer of ownership.
When will I receive the assessment?
The property tax is stated on the assessment for municipal taxes (aanslagbiljet gemeentelijke belastingen). You usually receive the bill in the post in the 1st half of February.
Rates 2023
| Who | Type of property | % of property value 2023 |
|---|---|---|
| Owners | residential | 0,0509% |
| Owners | non-residential | 0,3104% |
| Users | non-residential | 0,2620% |
The Municipal Tax Department calculates the property tax by taking a (small) percentage of the property value.
Paying the property tax
The assessment for municipal taxes stipulates a 6-week period when you need to pay the property tax. You must pay the amount in full before this deadline.
- Are you unable to pay the property tax within the stipulated period? Then you can choose to pay in instalments by direct debit or arrange a tax payment scheme.
- If you are unable to pay the property tax at all, you may be eligible for a tax waiver.
Objection
If you do not agree with the amount of property tax you have to pay, then you can contest the assessment.