Property tax
The Municipal Tax Department levies property tax (onroerendezaakbelasting, OZB) on all real estate in The Hague. This includes residential property and commercial property.
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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 commercial property, 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.
The property tax is stated on the Begin link: assessment for municipal taxes, end link. (aanslagbiljet gemeentelijke belastingen). The municipality usually sends you this in February. Sometimes the municipality does not yet have all of the necessary information. In that case you will get the assessment later. You can see in Begin external link: MijnDenHaag(External link), end external link. if the assessment has already been sent. You have not received the assessment by 1 June and you think you should have gotten it? Or do you have a question about the assessment? Then you can contact the Begin link: Municipal Tax Department, end link. .
Rates
| Who | Type of property | % of property value | |
|---|---|---|---|
| Owners | residential | 0.0523% | |
| Owners | non-residential | 0.3168% | |
| Users | non-residential | 0.2576% |
The Municipal Tax Department calculates the property tax by taking a (small) percentage of the Begin link: property value, end link. .
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 Begin link: pay in instalments by direct debit, end link. or arrange a Begin link: tax payment plan, end link. .
- If you are unable to pay the property tax at all, you may be eligible for a Begin link: tax waiver, end link. .
If you do not agree with the amount of property tax you have to pay, then you can Begin link: contest the assessment, end link. .
Sports clubs can a refund for the property tax (OZB) from the municipality if they meet a number of conditions. More information can be found in Dutch at Begin link: Apply for compensation for property tax for sports clubs, end link. .