Rates municipal of Vlaardingen 2023
|OZB property tax residential property||0.1191% van de WOZ-waarde|
|OZB property tax non-residential property||0.806% van de WOZ-waarde|
|OZB user tax non-residential property||0% van de WOZ-waarde|
|Waste disposal levy 1 person||€ 295.25|
|Waste disposal levy multiple persons||€ 377.51|
|Commercial waste collection charges cat 1: max 4 bags 60 l||€ 427.26 ex 21% VAT|
|Commercial waste collection charges cat 2: max 8 bags 60 l||€ 854.52 ex 21% VAT|
|Commercial waste collection charges cat 3: max 12 bags 60 l||€ 1,281.78 ex 21% VAT|
|Sewage levy for owners||€ 161.43|
|Sewage levy user portion ≤ 500 m3||€ 0,00|
|Sewage levy user portion > 500 m3||€ 31.25 per 100 m3|
|Sewage levy user portion > 1.000 m3||€ 46.90 per 100 m3|
|Sewage levy user portion > 5000 m3||€ 62.50 per 100 m3|
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 from 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. 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.