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Paying property tax (OZB) on a property

Do you own a (holiday) house or flat in the Netherlands? If so, you must pay property tax (onroerendezaakbelasting– OZB) on it every year. Property tax is part of the municipal taxes and is billed by your municipality. The municipality sets the amount. Tenants do not pay OZB.

Property tax is a percentage of the waardering onroerende zaken – WOZ. The WOZ is the value of your home or holiday home according to the Wet waardering onroerende zaken (Property Valuation Act). The municipality sets the amount of OZB annually. Therefore, it varies from one municipality to another.

Are you unable to pay your municipal taxes? Then ask your municipality for an exemption. You can be granted an exemption from paying part of the taxes, or all of the taxes. The municipality decides for which taxes you can be exempt from paying. It also determines whether you are eligible for an exemption.

OZB is included in the municipal tax bill. This is usually sent out in the first 2 weeks of February.

This is how it works for you

Your (future) place of residence falls under:

Here is some information from your municipality.

Municipality of Venlo: 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.

Belastingsamenwerking Gemeenten en Waterschappen (BsGW) 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). BsGW uses the WOZ value from the previous year to determine the amount of OZB due.


You receive the annual OZB assessment from Belastingsamenwerking Gemeenten en Waterschappen (BsGW) each year. 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 BsGW will debit the amount from your bank account in 10 instalments;
  • request a payment plan from BsGW.

OZB relief

Are you unable to pay the amount in the OZB assessment? You can ask BsGW whether you are entitled to an exemption for (part of) the amount. That exemption is referred to as kwijtschelding . 

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 lodge a complaint. You can do so at BsGW.

Questions about this topic?

Contact the Municipality of Venlo

Visiting address

Kerkeveldlaan 2

6042JX Roermond

Opening hours
9.00 - 17.00
9.00 - 17.00
9.00 - 17.00
9.00 - 17.00
9.00 - 17.00
Last updated on 26 September 2022