You pay property tax if you are the owner of a property on 1 January. An immovable property is, for example, a house, a garage, a plot of land or a shop. The amount of property tax depends on the value of the immovable property ( property tax value).
Frequently asked questions
Costs 2026
The amount of property tax you pay depends on the WOZ value of your home or business. Property tax is a percentage of the WOZ value. The property taxes for 2026 will be adjusted as follows:
residential property: owner’s tax 0,11068%
non-residential property: owner tax 0,40776%
non-residential property: user tax 0,32649%
The situation on 1 January determines whether you pay property tax that year.
If you move house during the year, you continue to pay the full amount of property tax. You do not pay any property tax that year for your new owner-occupied home.
The notary usually settles these amounts with the new owner or tenant.
You pay the property tax for owners via the municipal tax assessment. You receive this bill every year in February by post. Would you like to receive this bill online? Sign up for the digital message box on MijnOverheid.(Externe link)
