Municipality of Arnhem: paying property tax (OZB) on a property
There are 2 types of property tax:
- Property tax for residential and non-residential properties
- User tax for non-residential properties
You pay an owners' portion of property tax if you own a home, commercial property or land.
You pay a user fee if you are a user of commercial property.
The OZB is a percentage of the WOZ value. The percentages for 2026 are as follows:
| Who | Percentage |
|---|---|
| Property owner | 0,1044% |
Payment
You will find the amount that's due on the municipal tax assessment. You will usually receive this assessment in February. You will receive it by post or online in MijnOverheid.
OZB after moving house
Are you moving house later in the year? If so, you will still have to pay the OZB amount assessed on 1 January. You will not have to pay the OZB for your new home. It is usually settled with the new owners via the notary.
Also useful
Last updated on 12 January 2026