WOZ value

Every year, the municipality determines the value of your property, houseboat, or business premises. This WOZ value serves as the basis for various taxes. Here, you can learn how it works, how to request your WOZ value, and how to file an objection if necessary. 

How it works

Each year, usually in the first quarter, you will receive a combined tax assessment from the Tax Department. This assessment includes the WOZ value of your property or business premises. You can always view the WOZ values of all (Amsterdam) properties through the WOZ Value Portal. For houseboats, the economic value is determined. Watch our video on the WOZ value for more details. 

Combined tax assessment 2025

When determining the WOZ value, we use the value as of January 1 of the previous year, known as the reference date. Therefore, the reference date for the WOZ value on your 2025 combined assessment is January 1, 2024. 

Property owners

Owners of residential and commercial properties receive the WOZ value along with the property tax (OZB) assessment. Houseboat owners receive an assessment for the movable property tax (RRB) based on the boat's economic value. 

Tenants

If you rent a property or business space, please refer to the section 'WOZ Decision for Tenants of Residential or Business Properties' for more information. 

Appraisal report

The appraisal report details how the WOZ value was determined. You can view your appraisal report at mijnbelastingen.amsterdam.nl. For more information, visit the section on Viewing the WOZ Appraisal Report. 

WOZ value portal

You can find the most recent WOZ value of your property at the WOZ Value Portal. This portal allows you to compare your property's value with other properties in your street, neighborhood, or city for free. 

Taxes based on WOZ value

The WOZ value of your property or business premises is used for the following taxes: 

Municipal taxes:
  • Property tax for owners
  • Property tax for users
  • Water authority charges

National taxes:

  • Income tax
  • Corporate tax
  • Gift and inheritance tax
  • Landlord levy

Requesting WOZ value

Through the WOZ Value Portal, you can view the WOZ values of your property from tax year 2016 onward (reference date 01-01-2015). This applies to both tenants and owners of all properties in all Dutch municipalities. The portal provides basic information about properties, such as the WOZ value, reference date, surface area, and function. The WOZ value of non-residential properties is not publicly available. You can compare your property's WOZ value with other properties in your street, neighborhood, or city for free at the WOZ Value Portal. 

Determining the Value of New Construction or Business Premises 

The value of your property is the amount it would fetch on the open market. To determine the WOZ value, the Tax Department examines all sales data from Amsterdam, analyzed by neighborhood and property type. This means the WOZ value of your property may differ from the national average. Rental properties are appraised in the same manner as owner-occupied properties. 

Determining property values

The law assumes the following when determining property values:
  • The property is vacant and can be delivered immediately
  • The property is on freehold land
  • The property is independently saleable

Even if these conditions do not apply, the WOZ value is calculated as if they do, which may result in a higher value than the actual sale or purchase price near the reference date. The Tax Department compares your property with three similar properties recently sold in your neighborhood. If there are not three identical properties nearby, comparable properties of a different type or in another neighborhood are considered. All available sales data in Amsterdam are factored into your property's value. 

Valuing new constructions

New properties or business premises receive a WOZ value from the start of construction. Until the property is completed, the municipality updates the value annually, adding the land value. 

Valuing business premises

To determine the value of a business premise, the municipality uses the rental value capitalization method, the corrected replacement value, or the REN method. 

Factors influencing WOZ value

Several factors influence the WOZ value, including: 
  • Sale prices of comparable properties ('refernce properties')
  • Property size: larger properties generally have higher WOZ values
  • Outbuildings and gardens
  • Property type
  • Neighborhood
  • Maintenance and quality of the property
  • Year of construction