Property Tax
A property tax or onroerendzaakbelasting (OZB) is a municipal fee that is collected by the municipality where your house is located. The amount you need to pay depends on the house’s value or WOZ-waarde and the tax rate of the relevant municipality. The following formula simplifies the calculation for the municipal property tax:
Property Tax (OZB) = Latest house’s value ✖ Percentage of municipal property tax rate
Below are some examples of the latest municipal property tax rate in different cities across the Netherlands as of 2023:
| Municipality | Owner (House) | Owner (Business premise) | Renter/User (Business premise) |
| Amsterdam | 0,0431% | 0,1911% | 0,1370% |
| The Hague | 0,0509% | 0,3104% | 0,2620% |
| Groningen | 0,1471% | 0,5635% | 0,4511% |
| Leiden | 0,10662% | 0,54534% | 0,54467% |
| Rotterdam | 0,0652% | 0,3682% | 0,2623% |
Example 1:
You have bought a house which you will use as primary residence with current value or WOZ-waarde of € 230.000 located in The Hague. Looking at the Gemeente Den Haag website, you find that the tax rate applicable to your situation is 0,0509%. The municipal property tax is simply € 230.000 ✖ 0,0509% = € 117 per year.
Eigenwoningforfait
In the Netherlands, owning a house is seen as getting an income by the tax authorities or Belastingdienst, which means that a percentage of your house’s value or eigenwoningforfait is a taxable income. The amount for this tax is calculated by adding up a percentage of your latest house’s value (WOZ-waarde) to your income to determine which tax bracket you fall into. Based on the latest 2024 tax code from Belastingdienst, this percentage is
| House’s value (WOZ-waarde) more than | House’s value (WOZ-waarde) less than | Percentage of taxable house’s value (Eigenwoningforfait) |
| – | € 12.500 | 0% |
| € 12.500 | € 25.000 | 0,10% |
| € 25.000 | € 50.000 | 0,20% |
| € 50.000 | € 75.000 | 0,25% |
| € 75.000 | € 1.320.000 | 0,35% |
| € 1.320.000 | – | € 4.620 + 2,35% of the house’s value above € 1.320.000 |
To simplify the calculation, you can use the following formula to calculate how much you need to pay for your property tax.
Property Tax (Eigenwoningforfait) = Latest house’s value ✖ Percentage of taxable house’s value ✖ Percentage of Box 1 income bracket
Based on your income level, you will fall within a particular income bracket which is explained more in detail in Dutch income tax Box 1.
Example 2:
You have a taxable income of € 50.000 per year and have bought a house with a value or WOZ-waarde of € 400.000. The percentage applicable for this house is then 0,35%.
- The eigenwoningforfait is then € 400.000 ✖ 0,35% = € 1400
- To determine the percentage of Box 1 income bracket, you need to add up the eigenwoningforfait to your income. This then becomes € 50.000 + € 1400 = € 51.400, which puts you into 36,97% Box 1 income bracket.
- Property Tax = € 1400 ✖ 36,97% = € 518