WOZ value

The WOZ value is the value of your home. The municipality sets this once a year by making an estimate, also known as a valuation. This value is important because it affects the tax on homes in the Netherlands and it can also affect rents. 

WOZ value and tax 

The municipality uses the WOZ value to calculate taxes, such as property tax and the sewerage charge. Belastingdienst uses the WOZ value for income tax, inheritance tax and gift tax purposes. The water board uses the WOZ value to calculate its water system charge. The same WOZ value is used for all taxes. 

Renting 

If you rent your home, the WOZ value and the property’s size and amenities determine the maximum rent. The higher the WOZ value and the higher the number of points, the higher the rent that may be charged. 

Owning your own home 

If you are buying a home, the WOZ value is important. It is taken into account when you file your tax return and it can affect your allowances. The WOZ value is therefore a determining factor when it comes to tax on homes in the Netherlands. 

Checking the WOZ value 

Waarderingskamer checks that municipalities calculate the WOZ value fairly and in accordance with the rules. This ensures the WOZ value is correct and reliable. 

Looking up your WOZ value 

The municipality sends you a letter containing your WOZ value once a year. You can also look up the WOZ value for free at www.wozwaardeloket.nl.