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

Please note: you must pay onroerendezaakbelasting - OZB (property tax) if you own a commercial building, (holiday) house or flat in the Netherlands. 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 properpty  every year on 1 January. This is the waardering onroerende zaken WOZ (valuation of your (holiday) home or commercial building). The municipality uses the WOZ value from the previous year to determine the amount of OZB due.

You have 2 possibilities: 

Check the rates at nijmegen.nl.

Payment

You receive the OZB assessment from your municipality each year around the 28th of February. That assessment specifies the amount that you have to pay. You must pay that amount within 6 weeks.

Are you unable to pay the amount all at once? If so, you can:

  • pay in instalments: request a direct debit, and the municipality will debit the amount from your bank account in instalments (each month);
  • request a payment plan from the municipality.

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 or commercial building. 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 object. Please call us first at +31 24 329 90 00 for an explanation of the WOZ for your property and the OZB. We will look for a solution together with you. You can of course still object afterwards if you think no satisfactory result has been reached.

 Please note: pay your property tax on time, even if you object. If your objection is justified, you will be refunded the costs.

Objecting online

You can submit an online objection using DigiD or eHerkenning through the online tax portal (in Dutch).

Objecting by sending a letter

You can object by writing us. Put in your objection:

  • your name and address;
  • date;
  • number of the assessment;
  • the address of the building with the WOZ value in question;
  • reason for your complaint;
  • your signature.

Send your objection to:

Gemeente Nijmegen
Afdeling Belastingen
Postbus 9105
6500 HG Nijmegen

Questions about this topic?

Contact the Municipality of Nijmegen

Last updated on 19 December 2025