The Hague - Property tax

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)
Only the person who on 1 January is owner of the residential property has to pay the property tax. Users of residential properties no longer have to pay the property tax (since 2006). For a non-residential property the reference value date is also 1 January and the user and the owner both have to pay the property tax.

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 tax bill?

The property tax is stated on the municipal tax bill (woonlastennota). You usually receive the bill by post in the 1st half of February, together with an explanation and a response form.

Rates 2019

Rates for 2017
Who Type of property % of property value 2019
Owners residential 0.0541%
Owners non-residential 0.2333%
Users non-residential 0.1969%

The Municipal Tax Department calculates the property tax by taking a (small) percentage of the appraised property value.

Paying the property tax

The municipal tax bill stipulates 1 period of 6 weeks in which to pay the property tax bill. You must pay the amount in full before the deadline.

Objection

If you do not agree with the amount of property tax you have to pay, then you can contest the assessment.

Contact

Municipal Tax Department