OZB: municipal property tax (2026)
OZB (onroerendezaakbelasting) is the annual property tax your municipality charges owners, calculated as a percentage of the WOZ value. The rate varies by municipality — roughly 0.03% to 0.12% — so a €400,000 home typically costs €120–€480 a year. Owners pay the eigenarenheffing; alongside it come separate sewerage (rioolheffing) and waste (afvalstoffenheffing) charges.
How much it is
Each municipality sets its own OZB rate as a percentage of WOZ, so identical homes cost different amounts in different towns. The calculator uses a typical owner rate you can change. Only owners pay the OZB owner levy; renters don't, though they usually pay the waste and sometimes the sewerage charge as occupants.
The other municipal charges
Beyond OZB you'll see rioolheffing (sewerage) and afvalstoffenheffing (waste collection) on the same annual municipal bill, plus the water-board (waterschap) levy. Some are charged to the occupant either way, so they don't shift the buy-vs-rent comparison; the OZB owner part does, and the calculator counts it on the buying side only.