How much ozb, sewerage charge and waste collection charge do you pay?

As the owner of a home you pay municipal property tax (onroerendezaakbelasting, ozb) every year: a percentage of the WOZ value that each municipality sets itself. In 2026 that rate for a home ranges from 0.0326% to 0.1899% of the WOZ value; half of the 342 municipalities charge less than 0.0945%. Municipalities also levy a sewerage charge (rioolheffing) and a waste collection charge (afvalstoffenheffing): fixed amounts per year that differ widely. These are the figures of COELO’s Atlas of local charges 2026 (Atlas van de lokale lasten).

The ozb

For a home only the owner pays ozb. For commercial property or a shop (a non-residential property) the owner and the user each pay their own part, at their own rate. The municipality applies the rate to the WOZ value of the year.

A worked example: with a WOZ value of €400,000 you pay €378 ozb a year at the middle rate of 0.0945%, and €759.60 at the highest.

Whoever is the owner on 1 January receives the assessment for the whole year. If you buy a house, the notary usually settles the ozb between seller and buyer for the days after the transfer.

The WOZ value

The WOZ value is the market value that the municipality sets every year for every home: the best possible estimate of the selling price on the valuation date, which is always 1 January of the previous year. The 2026 WOZ value therefore concerns 1 January 2025. The municipality uses it for the ozb and sometimes for other charges, the water authority for its water system charge, and the Tax Administration for, among other things, the notional rental value of an owner-occupied home (eigenwoningforfait).

If you disagree with the value, you have six weeks from the date of the decision to lodge an objection.

The sewerage charge

In 2026 the sewerage charge for a household of more than one person ranges from €110.70 to €573.47 a year, with €246.71 in the middle.

Some municipalities charge it to the owner, others to the user or to both, as a fixed amount or based on the WOZ value or water consumption.

The waste collection charge

In 2026 the waste collection charge ranges from €16.51 to €492.96 a year for one person, and from €33.02 to €654.43 for a household of more than one person.

The occupant pays it, not the owner. Some municipalities (also) charge each time you put out waste.

Why the differences are so large

The ozb is a general tax: the revenue goes into the municipality’s budget. The sewerage charge and the waste collection charge are charges for a service: the municipality may not raise more with them than the service costs. A high ozb rate therefore does not tell the whole story: in a municipality with expensive homes a low rate raises as much as a high rate in a municipality with cheap homes.

Where to find it for each municipality

The rates are on the municipality’s website and in its tax regulations. COELO’s Atlas of local charges (University of Groningen) puts them side by side for all municipalities every year, with a tool to work them out.

What the Perceelscan does with it

Section 15, Costs of buying, shows the ozb for a home and for a non-residential property, the sewerage charge and the waste collection charge of the address’s municipality, from the same COELO file, and calculates the ozb with the WOZ value you enter. This is what it looks like: see that section in the sample report.

Do I pay ozb as a tenant?

No, not for a home: only the owner pays it there. As the occupant you do pay the waste collection charge, and in some municipalities the sewerage charge.

On which date was the 2026 WOZ value set?

On 1 January 2025: the valuation date is always 1 January of the previous year.

How long do I have to object to the WOZ value?

Six weeks from the date of the decision.

Who pays the ozb in the year I buy a house?

The seller receives the assessment, having been the owner on 1 January. The notary usually settles the part after the transfer with you.

Sources

Check it for your address

Updated on 26 October 2026