Who has to pay OZB?
There are two types of OZB tax bills:
- property tax for the owner of property, residential or not;
- property tax for the occupier of a non-residential property.
You receive the OZB tax bill, if you own the property, on 1 January of the fiscal year. You pay the property tax bill for the whole year. If you sell the property at some point during the year, or if you move away from Eindhoven, the municipality does not refund any of the tax.
You receive the OZB tax bill, if you occupy the non-residential property, on 1 January of the fiscal year. You pay the property tax bill for the whole year. If you cease to occupy the property at some point during the year, the Municipality does not refund any of the tax. You can report the use of non-residential premises online,using the 'Report use non-residential premises' form (only in Dutch).
Occupiers of a residential property, tenants for example, receive an OZB tax bill, showing the WOZ value, but they are not required to pay the bill.
When does the OZB tax bill arrive?
Municipal tax bills are sent at the end of January. The bill shows all the municipal taxes and charges which you are required to pay:
- waste collection charges
- sewage charge
- dog licence
- refuse collection fees
- distribution and concession reimbursements
How and when can I pay the OZB?
The tax bill explains how you can pay. Have you authorised us to deduct through direct debit? We will deduct the amount of the bill from your bank account, in 11 monthly instalments.
Are you unable to pay the tax bill? Apply for exemption.
What is the connection between the OZB and the WOZ value?
The property tax bill (OZB) is based on the WOZ value of your property. WOZ is an abbreviation of the Dutch Valuation of Immovable Property Act.
How does it work?
We determine the WOZ value of a property every year, on a fixed date known as the value assessment date. That is 1 January 2017, for the year 2018. So, the WOZ value of a property for 2018, is the value it had on 1 January 2017.
We determine the price that would have been paid for your property if it had been sold around 1 January 2017. We determine the value as though the property is not rented out, and the ground is owned. If changes are made to the premises between the value assessment date (01-01-2017) and 1 January of the tax year (01-01-2018), by way of construction, renovation or demolition, for example, these changes will be included in the WOZ value of tax year 2018.
In order to be able to determine the value of a property in the event of sale, we compare the property with similar ones (in the same district, for example, or the same type, location and year of construction) which have recently been sold.
The rate of the OZB tax is a percentage of the WOZ valued determined (percentage x WOZ value).
The following percentages are valid for tax year 2018:
|Type of tax||Residential properties||Non-residential properties|
|Occupier's tax||not applicable||0.19135 %|
|Owner's tax||0.11066 %||0.24238 %|
The following percentages are valid for tax year 2019
|Type of tax||Residential proporties||Non-residential properties|
|Occupier's tax||not applicable||not yet known|
|Owner's tax||not yet known||not yet known|
Can I request the WOZ value myself?
What should I do if I disagree with the OZB tax bill?
If you disagree with the OZB or WOZ tax bill, you can lodge an objection within 6 weeks of the date on the tax bill, in one of two ways:
- Online, or
- Write a letter, and send it to Gemeente Eindhoven, t.a.v. de heffingsambtenaar, Postbus 90150, 5600 RB Eindhoven.