For whom?
The OZB consists of two components:
- an owner component for owners of non-residential buildings (for example commercial premises)
- a user component for users of non-residential buildings (for example commercial premises)
How is the tax calculated
This is a fixed percentage of the WOZ value
How much to pay?
| Delft | Rate 2025 |
|---|---|
| Owners | 0.37854% of the WOZ value. This is € 378.54 per € 100,000 WOZ value |
| Users | 0.30733% of the WOZ value. This is € 307.33 per € 100,000 WOZ value |
| Schiedam | Rate 2025 |
|---|---|
| Owners: | 0.356% of the WOZ value. This is € 356.00 per € 100,000 WOZ value |
| Users | 0,249% of the WOZ value. This is €249.00 per € 100,000 WOZ value |
| Vlaardingen | Rate 2025 |
|---|---|
| Owners: | 0.8659 of the WOZ value. This is € 865.90 per € 100,000 WOZ value |
| Users: | 0% of the WOZ value. This is € 0.00 per € 100,000 WOZ value |
Explanation of adjusted non-residential OZB tax rate in the Vlaardingen municipal area
The property tax (OZB) consisted of two parts until 2021:
- The OZB for owners/landlords of a property
- And the OZB for users of the property
From 2021, users no longer pay OZB. The entire OZB for the property is now the responsibility of the owner/landlord. As a result, the rate for owners/landlords is significantly higher. The owner and tenant can agree that the owner passes on part of the OZB to the tenant. The RBG does not have authority over this. Therefore, the RBG cannot determine which part the owner may pass on.
Due to this change, the municipality also receives the full amount of the OZB even in the case of vacancy. The municipality also hopes that this will encourage owners to find new tenants more quickly in the event of vacancy.