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.

15municipalities with this rule
0read, not found
36not 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.

0.0566% of the WOZ-waarde 1 municipality

0.0801% of the WOZ-waarde 1 municipality

0.0863% of the WOZ-waarde 1 municipality

0.0915% of the WOZ-waarde 1 municipality

0.0929% of the WOZ-waarde 1 municipality

0.101% of the WOZ-waarde 1 municipality

0.1031% of the WOZ-waarde 1 municipality

0.1043% of the WOZ-waarde 1 municipality

0.1066% of the WOZ-waarde 1 municipality

0.1197% of the WOZ-waarde 1 municipality

0.1279% of the WOZ-waarde 1 municipality

0.1399% of the WOZ-waarde 1 municipality

0.1405% of the WOZ-waarde 1 municipality

0.1416% of the WOZ-waarde 1 municipality

0.1483% of the WOZ-waarde 1 municipality

Not researched 36 municipalities

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

Show all 36 municipalities
  • Aalten
  • Apeldoorn
  • Arnhem
  • Barneveld
  • Berg en Dal
  • Berkelland
  • Beuningen
  • Bronckhorst
  • Buren
  • Culemborg
  • Doesburg
  • Doetinchem
  • Druten
  • Ede
  • Elburg
  • Epe
  • Ermelo
  • Lingewaard
  • Maasdriel
  • Neder-Betuwe
  • Nijkerk
  • Nijmegen
  • Nunspeet
  • Oldebroek
  • Oude IJsselstreek
  • Putten
  • Rheden
  • Rozendaal
  • Scherpenzeel
  • Tiel
  • Wageningen
  • West Betuwe
  • Wijchen
  • Zaltbommel
  • Zevenaar
  • Zutphen

The rule per municipality

With the values and the source of each municipality.

MunicipalityRuleSource
Brummen
  • Home: 0.1279% of the WOZ-waarde
  • Not a home: 0.3663% of the WOZ-waarde
  • Not a home: 0.3663% of the WOZ-waarde

Source: Verordening onroerende-zaakbelastingen 2026 gemeente Brummen, Artikel 5 · valid from 1 January 2026 · updated on 15 October 2026

Duiven
  • Home: 0.1066% of the WOZ-waarde
  • Not a home: 0.2213% of the WOZ-waarde
  • Not a home: 0.1694% of the WOZ-waarde

Source: Verordening onroerende-zaakbelastingen 2026, Artikel 5 · valid from 16 January 2026 · updated on 15 October 2026

Harderwijk
  • Home: 0.0915% of the WOZ-waarde
  • Not a home: 0.2894% of the WOZ-waarde
  • Not a home: 0.2323% of the WOZ-waarde

Source: Verordening op de heffing en invordering van onroerende-zaakbelastingen 2026, Artikel 5 · valid from 27 December 2025 · updated on 15 October 2026

Hattem
  • Home: 0.1405% of the WOZ-waarde
  • Not a home: 0.5694% of the WOZ-waarde
  • Not a home: 0.2964% 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

Heerde
  • Home: 0.1416% of the WOZ-waarde
  • Not a home: 0.3093% of the WOZ-waarde
  • Not a home: 0.2281% of the WOZ-waarde

Source: Verordening onroerende-zaakbelastingen gemeente Heerde 2022, Artikel 5 · valid from 1 January 2022 · updated on 15 October 2026

Heumen
  • Home: 0.1043% of the WOZ-waarde
  • Not a home: 0.3644% of the WOZ-waarde
  • Not a home: 0.2824% of the WOZ-waarde

Source: Verordening onroerende-zaakbelastingen gemeente Heumen 2026, Artikel 5 · valid from 1 January 2026 · updated on 15 October 2026

Lochem
  • Home: 0.0566% of the WOZ-waarde
  • Not a home: 0.1391% of the WOZ-waarde
  • Not a home: 0.1166% of the WOZ-waarde

Source: Verordening onroerende-zaakbelastingen gemeente Lochem 2026, Artikel 5 · valid from 1 January 2026 · updated on 15 October 2026

Montferland
  • Home: 0.1031% of the WOZ-waarde
  • Not a home: 0.2514% of the WOZ-waarde
  • Not a home: 0.2293% of the WOZ-waarde

Source: Verordening op de heffing en de invordering van Onroerende-zaakbelastingen 2026, Artikel 5 · valid from 21 November 2025 · updated on 15 October 2026

Oost Gelre
  • Home: 0.101% of the WOZ-waarde
  • Not a home: 0.176% of the WOZ-waarde
  • Not a home: 0.142% of the WOZ-waarde

Source: Verordening onroerende zaakbelastingen 2026, Artikel 5 · valid from 1 January 2026 · updated on 15 October 2026

Overbetuwe
  • Home: 0.0863% of the WOZ-waarde
  • Not a home: 0.1898% of the WOZ-waarde
  • Not a home: 0.1534% of the WOZ-waarde

Source: Verordening onroerende-zaakbelastingen gemeente Overbetuwe 2026, Artikel 5 · valid from 1 January 2026 · updated on 15 October 2026

Renkum
  • Home: 0.1399% of the WOZ-waarde
  • Not a home: 0.6906% of the WOZ-waarde
  • Not a home: 0.3822% of the WOZ-waarde

Source: Verordening onroerende-zaakbelastingen Renkum 2026, Artikel 5 · valid from 1 January 2026 · updated on 15 October 2026

Voorst
  • Home: 0.1197% of the WOZ-waarde
  • Not a home: 0.3268% of the WOZ-waarde
  • Not a home: 0.2556% of the WOZ-waarde

Source: Verordening onroerende-zaakbelastingen Voorst 2026, Artikel 5 · valid from 1 January 2026 · updated on 15 October 2026

West Maas en Waal
  • Home: 0.0801% of the WOZ-waarde
  • Not a home: 0.3216% of the WOZ-waarde
  • Not a home: 0.3299% of the WOZ-waarde

Source: Verordening onroerende-zaakbelastingen 2026, Artikel 5 · valid from 20 December 2025 · updated on 15 October 2026

Westervoort
  • Home: 0.1483% of the WOZ-waarde
  • Not a home: 0.3497% of the WOZ-waarde
  • Not a home: 0.2674% of the WOZ-waarde

Source: Verordening onroerende-zaakbelastingen 2026, Artikel 5 · valid from 16 January 2026 · updated on 15 October 2026

Winterswijk
  • Home: 0.0929% of the WOZ-waarde
  • Not a home: 0.2746% of the WOZ-waarde
  • Not a home: 0.2173% of the WOZ-waarde

Source: Verordening op de heffing en invordering van onroerende- zaakbelastingen 2026, Artikel 5 · valid from 8 November 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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