One question, every municipality

OZB rate by municipality

The OZB rate of every municipality: the annual tax on the WOZ value of your home or building.

5municipalities with this rule
0read, not found
13not researched yet

Onroerendezaakbelasting (OZB)

Annual municipal tax on the WOZ value. The owner pays it, and for property other than a home the user pays a share too.

The answer per municipality

As of 15 October 2026. Choose an answer to see only those municipalities.

0.0691% of the WOZ-waarde 1 municipality

0.0802% of the WOZ-waarde 1 municipality

0.081% of the WOZ-waarde 1 municipality

0.1116% of the WOZ-waarde 1 municipality

0.1357% of the WOZ-waarde 1 municipality

Not researched 13 municipalities

We have not read these municipalities yet, so we do not know what applies there.

  • Achtkarspelen
  • Ameland
  • Dantumadiel
  • De Fryske Marren
  • Harlingen
  • Heerenveen
  • Leeuwarden
  • Noardeast-Fryslân
  • Opsterland
  • Schiermonnikoog
  • Smallingerland
  • Súdwest-Fryslân
  • Vlieland

The rule per municipality

With the values and the source of each municipality.

MunicipalityRuleSource
Ooststellingwerf
  • Home: 0.0691% of the WOZ-waarde
  • Not a home: 0.1009% of the WOZ-waarde
  • Not a home: 0.0865% of the WOZ-waarde

Source: Verordening op de heffing en invordering van onroerende-zaakbelastingen 2026, Artikel 5 · valid from 1 January 2026 · updated on 15 October 2026

Terschelling
  • Home: 0.081% of the WOZ-waarde
  • Not a home: 0.323% of the WOZ-waarde
  • Not a home: 0.228% of the WOZ-waarde

Source: Verordening op de heffing en de invordering van onroerende zaakbelastingen 2023, Artikel 5 · valid from 1 January 2024 · updated on 15 October 2026

Tytsjerksteradiel
  • Home: 0.1357% of the WOZ-waarde
  • Not a home: 0.2826% of the WOZ-waarde
  • Not a home: 0.2461% of the WOZ-waarde

Source: Verordening op de heffing en de invordering van onroerende-zaakbelastingen 2026, Artikel 5 · valid from 18 November 2025 · updated on 15 October 2026

Waadhoeke
  • Home: 0.1116% of the WOZ-waarde
  • Not a home: 0.2369% of the WOZ-waarde
  • Not a home: 0.1672% of the WOZ-waarde

Source: Verordening op de heffing en invordering van onroerende-zaakbelastingen 2026, Artikel 5 · valid from 23 December 2025 · updated on 15 October 2026

Weststellingwerf
  • Home: 0.0802% of the WOZ-waarde
  • Not a home: 0.2283% of the WOZ-waarde
  • Not a home: 0.2252% of the WOZ-waarde

Source: Verordening op de heffing en invordering van onroerende-zaakbelastingen 2026, Artikel 5 · valid from 14 December 2025 · updated on 15 October 2026

This is a summary of the official rules, with the source. Read the source before you decide. It is not legal or tax advice.

Updated on 15 October 2026. As of 15 October 2026.

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