The Municipal Tax Department levies property tax (onroerendezaakbelasting, OZB) on all real estate in The Hague. This includes residential property and business premises.
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.
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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.