What Taxes and Levies Apply to You as a Homeowner in the Netherlands?

As a homeowner, you are responsible for various taxes and levies that impact your annual finances. Below is an overview of the most important taxes and levies you will encounter as a homeowner:

General Tax: Property Tax (OZB)

Property tax (Onroerendezaakbelasting, OZB) is an annual municipal tax that homeowners in the Netherlands must pay. The rate is calculated as a percentage of the WOZ value (the assessed market value) of your property. This value is determined annually by the municipality and forms the basis for calculating the OZB rate.

For example, in Amsterdam, the property owner tax rate for residences is approximately 0.0462% of the WOZ value. This means that if your home has a WOZ value of €300,000, your annual OZB would be around €138.60. Rates can vary significantly between municipalities; in Rotterdam, the rate for 2023 was 0.0652%, translating to €65.20 per €100,000 of property value​ (Business.gov.nl)​​ (Amsterdam.nl)​​ (Aangifte24)​.

To check the WOZ value of your property, you can visit the WOZ-waardeloket, a Dutch-language platform where you can find the assessed values for properties. Additionally, your municipality will send you an OZB assessment as part of the annual municipal tax bill. This assessment includes details on how much you owe and the payment deadlines.

For more information on property tax rates and how they are determined, you can visit the Business.gov.nl page on OZB or the City of Amsterdam's page on property tax.

Municipal Levies

Sewer Charge: This is a fee for the right to connect to the sewer system, used for the maintenance and operation of the municipal sewer infrastructure. For example, in Rotterdam, the sewer charge in 2023 was a flat rate of €258.60 per year for any property valued over €50,000​ (Rotterdam International Center)​.

Waste Collection Charge: This fee covers the collection and processing of household waste by the municipality. The amount depends on the size of your household. For instance, in Rotterdam, the annual waste collection fee in 2023 was €296 for a single-occupant household, €354.60 for a two-person household, and €383.90 for households with more than two people​ (Rotterdam International Center)​.

Water Board Tax: Levied by the water board, this tax is used to manage the water system, including flood protection, water quality control, and wastewater treatment. For example, in Rotterdam, the water tax was €120.68 per household in 2023, regardless of the number of occupants​ (Rotterdam International Center)​.

For more detailed information on municipal levies, you can visit the

As of this year, Homeowners will pay an average of €938 in municipal taxes and levies in 2024, an increase of €51 compared to 2023.

For more detailed information, you can visit the Dutch tax rules for 2023 - 2024,  Rotterdam Expat Centre, City of Amsterdam's page on municipal taxes and Taxes, costs & fees when buying a house in the Netherlands.

Tax Authorities: Homeowner's Imputed Income

The homeowner's imputed income (eigenwoningforfait) is a tax that homeowners in the Netherlands pay to the Tax Authorities. This tax is based on the concept that owning a home is considered a form of income, and the amount is calculated as a percentage of the WOZ value of your home. The eigenwoningforfait is added to your taxable income, increasing the amount of income tax you need to pay.

For example, if your home has a WOZ value of €300,000, and the applicable percentage for the eigenwoningforfait is 0.5%, you would add €1,500 to your taxable income for that year. The exact percentage can vary based on the value of the property and changes in tax regulations.

For detailed information on how the homeowner's imputed income is calculated and its implications, you can visit the Tax Authorities' page on eigenwoningforfait.

Tip: Want to get an estimate of the expected costs for all taxes? Enter your address on Huispedia, go to the 'Monthly Costs' section, and view the estimated monthly housing costs, including taxes.

Transfer Tax (Overdrachtsbelasting): This is 2% of the purchase price. However, from January 1, 2021, people aged 18-35 who are buying their first property in the Netherlands do not have to pay the transfer tax2.

If you’re considering buying a home in the Netherlands and need assistance navigating these taxes and levies, consider hiring Starter Woning. Our team of experts can guide you through the process and ensure you understand all the implications. Contact us today for a consultation.