Municipality of Arnhem: paying property tax (OZB) on a property
You pay an owners' portion of property tax if you own a home, commercial property or land.
How much OZB you have to pay depends on the WOZ value of the property and the OZB rates that apply in your municipality.
The municipality determines the value of your business premises every year on 1 January. This is the waardering onroerende zaken WOZ (valuation of your home or holiday home). The municipality uses the WOZ value from the previous year to determine the amount of OZB due.
The OZB is a percentage of the WOZ value. The percentages for 2025 are as follows:
OZB owner (dwellings): 0,1115%.
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.
Do you disagree with the WOZ for your property? Or with the OZB? If so, you can file an objection.