Property tax (OZB)
You pay property tax (OZB) if you are the owner or user of a property. This is a ‘residential’ or ‘non-residential’ property. A ‘non-residential property’ is, for example, a business, shop, office, or a piece of land.
Who pays which part?
The property tax consists of an owner’s share and a user’s share.
- If you own and use a non-residential property, you pay both parts.
- If you are only user or only owner, you only pay your own share.
- For a home, only the owner pays property tax.
What happens when you sell or move?
For a non-residential property
As a user, are you leaving the non-residential property within the tax year? In that case, you will still pay property tax to the local authority for the whole year.
For a residential property
Did you own the property on 1 January? In that case, you pay the entire owner’s share of the property tax. The civil-law notary settles the portion for the period when you were no longer the owner. That amount depends on when the sale is made.
For civil-law notaries: obtaining business charges
Got to the WOZ-waardeloket (WOZ value counter) site. You will be given an immediate answer. This is faster than applying through the City of Leeuwarden.
How to pay property tax?
You can pay the property tax in various ways:
- You authorise the local authority with a direct debit mandate.
- You apply for a payment schedule.
- You transfer the amount of the assessment to us yourself. You need the following details:
- Account number: NL10BNGH0285100343.
- In the name of: City of Leeuwarden.
- Description: tax assessment number and subject number.
Are you paying from abroad?
Note the BIC number: BNGHNL2G. Please note that the amount may take longer to reach us.
Not in agreement with the property tax
You can object via the Digitale Belastingbalie (digital tax office).
The amount of property tax you pay depends on the value of your property under the Valuation of Immovable Property Act (WOZ). The OZB is a percentage of the WOZ-value.
Immovable property tax, owner
- As a percentage of the WOZ-value of the home 0.10836%
- As a percentage of the WOZ-value of a non-home 0.48025%
Property tax, user
- As a percentage of the WOZ-value of a non-home 0.38420%
Laws and regulations
More information on the WOZ Act can be found on the website of the Netherlands Council for Real Estate Assessment.
- Valuation of Moveable Property Act
- Municipalities Act
- Property tax ordinance Leeuwarden
The City of Leeuwarden’s laws and regulations are available for viewing via the National Digital Database Overheid.nl.