For whom?
The person who owns a home, building, commercial premises, plot or natural area as at 1 January.
How is the tax calculated?
Buildings (including greenhouses)
This is a fixed percentage of the WOZ value. You receive the WOZ value from your municipal authorities. The RBG sets the WOZ values for the municipal authorities of Delft, Schiedam and Vlaardingen.
Plots and natural areas without buildings
Multiplying the number of hectares by the rate. We receive the surface area details from the Land Registry Office.
If you sell the property in the course of the year, you must still pay for the entire year. Usually, the notary public will charge the new owner for the portion after the transfer date. But this is not required or automatic.