WOZ Value Calculator: Check and Challenge Your Property Tax

If you own property in the Netherlands, you receive a WOZ-beschikking (WOZ assessment) from your municipality every year. This WOZ value (Waardering Onroerende Zaken, or Valuation of Immovable Property) determines how much you pay in several different taxes. Many homeowners, especially expats unfamiliar with the system, simply accept the assessed value without realizing it may be too high. Use the calculator below to check if you could be paying less.

What is the WOZ value?

The WOZ value is the government's estimate of your property's market value on January 1st of the previous year. Every municipality (gemeente) in the Netherlands determines the WOZ value for all properties within its borders. You receive a new WOZ-beschikking at the beginning of each year, usually in February or March.

The WOZ value is not the same as the price you paid for your home or what it would sell for today. It is a standardized valuation that the municipality calculates based on recent sales of comparable properties in your area, adjusted for differences in size, condition, and location.

Why the WOZ value matters

Your WOZ value is not just a number on a piece of paper. It directly affects multiple taxes and financial obligations:

OZB (Onroerendezaakbelasting)

This is the municipal property tax, similar to council tax in the UK or property tax in the US. Every homeowner pays OZB annually, and the amount is a percentage of your WOZ value. The exact percentage varies by municipality but typically ranges from 0.05% to 0.25% of the WOZ value.

Eigenwoningforfait

If you have a mortgage, you must add the eigenwoningforfait (imputed rental value) to your taxable income in Box 1 of your tax return. This is a percentage of your WOZ value, currently 0.35% for properties valued between €75,000 and €1,310,000. For example, if your WOZ value is €400,000, you add €1,400 to your taxable income. Depending on your tax bracket, this means you pay roughly €500 to €700 in additional income tax.

Waterschapsbelasting

The water board tax (waterschapsbelasting) is partly based on the WOZ value of your property. Every property owner pays this tax, which funds flood protection and water management. Given that much of the Netherlands is below sea level, this is one tax that most people appreciate.

Notional rental income for the 30% ruling

If you benefit from the 30% ruling (30%-regeling), you should know that property ownership in the Netherlands affects your Box 3 wealth tax calculation. The WOZ value is used as the basis for the value of your property in Box 3, though your primary residence is taxed in Box 1 via the eigenwoningforfait instead.

How to check your WOZ value

You can find your current WOZ value in several ways:

WOZ-beschikking: This is the official letter you receive from your municipality each year. If you live in a rental property, you may also receive one if you pay the waterschapsbelasting.

MijnOverheid: Log in to mijnoverheid.nl with your DigiD to view your WOZ value online. As an expat, you should have received a DigiD (digital identity) when you registered with the municipality.

WOZ Waardeloket: Visit wozwaardeloket.nl to look up the WOZ value of any property in the Netherlands. This is a public database.

Is your WOZ value too high?

Municipalities use automated models to determine WOZ values, and these models are not always accurate. Common reasons why a WOZ value might be too high include:

• Unfavorable location factors that the model did not account for, such as a busy road, railway noise, or a less desirable view
• Poor condition of the property that reduces its market value
• Comparison with non-comparable properties where the reference properties used by the municipality are significantly different from yours
• Outdated information about renovations or the lack thereof
• Size errors where the registered surface area is incorrect

Research shows that approximately 30% of WOZ assessments are set too high. If your WOZ is overvalued by even €20,000, you could be overpaying across multiple taxes every year.

Filing an objection (bezwaar)

If you believe your WOZ value is too high, you have the right to file a formal objection (bezwaar) with your municipality. Here is how the process works:

Step 1: Check the deadline

You must file your objection within 6 weeks of receiving the WOZ-beschikking. This deadline is strict. If you miss it, you have to wait until next year.

Step 2: Gather evidence

Collect information that supports a lower valuation:

• Recent sale prices of truly comparable homes in your area
• Photos of any defects or condition issues
• An independent valuation report if you have one
• Documentation of unfavorable location factors

Step 3: Submit the objection

You can file the objection yourself through your municipality's website, by letter, or by using a professional WOZ objection service (bezwaardienst). Many of these services work on a no-cure-no-pay basis, meaning you only pay if the objection is successful.

Step 4: Wait for the decision

The municipality has until the end of the calendar year to respond. If your objection is upheld, you receive a corrected WOZ-beschikking and a refund of any overpaid taxes.

WOZ objection services

As an expat, navigating the WOZ objection process in Dutch can be challenging. Several companies specialize in filing WOZ objections on behalf of homeowners. Most work on a no-cure-no-pay basis, so you only pay a fee if they successfully lower your WOZ value. The fee is typically covered by the municipality as part of the legal cost reimbursement (proceskostenvergoeding), meaning it often costs you nothing at all.

How the WOZ value is determined

The municipality uses the comparative method (vergelijkingsmethode) to determine WOZ values. They select several recently sold properties in your area that are similar to yours (reference properties or referentieobjecten) and adjust for differences in:

• Living area (woonoppervlakte)
• Plot size (perceelgrootte)
• Construction year
• Condition and quality
• Location within the neighborhood

The reference date (waardepeildatum) is always January 1st of the previous year. So the WOZ value you receive in 2026 reflects the estimated market value on January 1st, 2025.

You can request to see which reference properties your municipality used. This is public information and often reveals why a valuation might be off.

Tips for expats

• Save your WOZ-beschikking each year, as you need it for your tax return
• Set a calendar reminder in February to check the new WOZ value and assess whether to file an objection within the 6-week window
• If you just bought your home, the WOZ value should roughly match what you paid, adjusted for the valuation date. If it is significantly higher, an objection is worth considering
• Use the calculator above to estimate how much a lower WOZ value could save you annually across all related taxes