Property tax (OZB)

The municipality uses funds from property tax to finance various public services such as green spaces and road maintenance, keeping Rotterdam an attractive location. Both owners and users of commercial properties pay this tax, calculated as a percentage of the property’s WOZ value (the assessed property value).

2025 rates

• Users: 0.2841% of the WOZ value. For a property valued at €100,000, this equals €284.10.
  
• Owners: 0.3986% of the WOZ value. For a property valued at €100,000, this equals €398.60.