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
Rates
| Delft | Rate 2024 |
|---|---|
| Owners | 0.34625% of the WOZ value. This is € 346.25 per € 100,000 WOZ value |
| Users | 0.26926% of the WOZ value. This is € 269.26 per € 100,000 WOZ value |
| Schiedam | Rate 2024 |
|---|---|
| Owners: | 0.336% of the WOZ value. This is € 336.00 per € 100,000 WOZ value |
| Users | 0,221% of the WOZ value. This is €221.00 per € 100,000 WOZ value |
| Vlaardingen | Rate 2024 |
|---|---|
| Owners: | 0.868% of the WOZ value. This is € 868.00 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 non-residential OZB rate (tax on buildings) in the Vlaardingen municipal area has significantly changed as of 2021: Previously, the OZB always consisted of 2 parts:
- The OZB for owners/landlords of a property
- And the OZB for users of the property
In the new situation, the OZB for users is eliminated. Instead, the entire OZB for the property is charged to the owners/landlords. As a result, the rate for the owners/landlords is considerably higher. Lessor and lessee can agree that the lessor will charge part of the OZB to the tenant. RBG is not in charge of such arrangements. RBG cannot determine which part the lessor charges to the lessee.
The municipality has opted for this new system to ensure that the OZB tax is still paid when a building is vacant. Also, this new rule aims to ensure that owners will make an even greater effort to find a new tenant for vacant buildings.