Movable property tax

What is it?

If you own movable residential or commercial property, you pay movable property tax (rzb). Movable residential or commercial property includes, for example, a houseboat, mobile home, or office space on a ship.

Are you renting a houseboat or mobile home? Then you do not have to pay property tax. The rules are different for commercial premises. In that case, you pay owner's tax and user tax. So if you rent commercial premises, you do have to pay property tax.

The municipality determines the rzb on January 1. It does so based on the WOZ value of your residential or commercial property.

See also WOZ decision (Real Estate Valuation Act). For real estate such as a house or commercial property, see real estate tax (ozb).

The costs of the movable property tax (rzb) are equal to the immovable property tax (ozb).

The BSR ( ) is responsible for levying and collecting movable property tax for the municipality of West Maas en Waal.