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Municipality of Enschede: paying property tax (OZB) on a property

Please note: do you own a (holiday) house or flat in the Netherlands? If so, you must pay onroerendezaakbelasting OZB (property tax). You do not have to be registered in a municipality for this.

How much OZB you have to pay depends on the:

  • value of the property;
  • 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.

GBTwente levies and collects taxes on behalf of the municipality of Enschede. You therefore pay OZB to GBTwente. See which rates apply in the municipality of Enschede.

OZB assessment

You get a tax bill. This is a letter from the municipality stating how much tax you have to pay. The letter also tells you how to pay. You pay this amount within 6 weeks. Are you unable to pay the amount in one go? Then you can:

  • Pay in instalments: you request a direct debit and GBTwente debits the amount in installments (every month) from your bank account.
  • Request a payment arrangement from GBTwente.

On GBTwente you can read how you can pay your assessment.

Remission

You can ask the municipality whether you do not have to pay part of the levy. This is called a waiver. Whether you are entitled to remission depends on your personal situation. You can apply for a remission via GBTwente.

OZB after moving

Are you moving later in the year? Then you still pay the OZB assessment that was determined on 1 January. Usually this is settled by the notary with the new owners.

Do you disagree with the WOZ for your property? Or with the OZB? If so, you can lodge a complaint. You can do so via GBTwente.

Questions about this topic?

Contact the Municipality of Enschede

Last updated on 22 December 2025