Legal Terms

Property Tax (Tenant Portion)

Onroerendezaakbelasting (huurdersdeel)

The 'OZB gebruikersdeel' was the user's portion of property tax that tenants in some municipalities had to pay, but this tax for tenants has been abolished nationwide since 2006.

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Continue from Property Tax (Tenant Portion): Eligibility Rules, Dutch Housing Context, and Plain-Language Meaning

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A Ghost Tax for Tenants

Onroerendezaakbelasting (OZB), or real estate property tax, is a tax levied by municipalities on the value of immovable property. A crucial distinction exists between the 'owner's portion' (eigenarendeel) and the 'user's portion' (gebruikersdeel). The owner's portion is paid by the person who owns the property. The OZB gebruikersdeel was a tax paid by the person or entity using the property. For residential properties, this meant that tenants were directly taxed by the municipality for the simple act of living in their rental home. However, it is absolutely critical to understand that this tax for the tenants of residential properties was abolished nationwide in 2006.

Despite being defunct for nearly two decades, the concept occasionally causes confusion, particularly if outdated information is referenced. Landlords may sometimes incorrectly try to pass on property tax costs to tenants through the service charges, but the official OZB gebruikersdeel for a residential tenant no longer exists. It is a ghost tax. The only party legally liable for OZB on a residential property is the owner. The only exception is for properties that are not used for residential purposes, where a 'user portion' of the OZB can still apply.

Landlord's Tax, Tenant's Rent

While a tenant is not directly liable for OZB, it is naive to think they do not ultimately pay it. The property tax paid by the landlord is a fundamental cost of owning and operating a rental property. Like any other business expense, such as maintenance or insurance, the landlord will factor the cost of the OZB into the overall calculation of the rental price. The tax is therefore passed on to the tenant indirectly, embedded within the monthly rent. The abolishment of the direct OZB gebruikersdeel was a simplification of the tax system, not a removal of the tenant's contribution to the property's tax burden.

A common point of confusion arises with service costs (servicekosten). Landlords are legally not allowed to include the OZB eigenarendeel (owner's property tax) as a line item in the annual service cost settlement. Service costs are strictly for services provided to the tenant, such as cleaning of common areas or landscaping. The property tax is a tax on ownership and must be paid by the owner out of the 'bare' rent they receive. Any attempt by a landlord to directly charge you for OZB should be immediately challenged as it is unlawful.