The WOZ value (Property Valuation) is for many people just a number on the municipal assessment. In practice, this number affects multiple aspects: taxes, rental points, and sometimes even leasehold. In this article, we explain briefly and practically what this means for you as an owner or tenant in 2026.
What is the WOZ value?
The WOZ value (Wet waardering onroerende zaken) is the market value of a property as determined by the municipality on a fixed reference date (usually January 1 of the previous year). The municipality uses this value as the basis for various taxes and processes. The WOZ value is reassessed annually and is publicly available via the WOZ Value Portal.
In short
High WOZ: often higher taxes, but sometimes also a positive signal for market value.
Low WOZ: often lower taxes, but always check if the value is realistic for your situation.
Impact for homeowners
1) Taxes and levies
- OZB (municipal tax): the Property Tax is calculated as a percentage of the WOZ value. A higher WOZ directly means higher OZB.
- Homeowner allowance (income tax): a percentage of the WOZ value is added to your income for income tax purposes. In 2026, this is 0.35% for homes up to €1,130,000.
- Other local levies: water board taxes and waste collection fees may indirectly relate to WOZ, depending on your municipality and water board.
Practically: a higher WOZ often means a higher tax burden. A lower WOZ can reduce that burden. The difference can amount to hundreds of euros per year.
2) Sale, mortgage, and negotiation
The WOZ value is not an official appraisal for sale, but it does play a role in the perception of buyers, advisors, and neighborhood comparisons. Always use WOZ together with recent transactions and an appraisal report for a realistic picture of market value.
Impact for tenants
In the Housing Valuation System (WWS), the WOZ value counts as part of the points system for regulated rent. A maximum of 125 points can be awarded based on the WOZ value. This means that a higher WOZ value can lead to more rental points and thus a higher maximum rent within the regulated sector.
Note for tenants
Since 2024, the WOZ value counts more heavily in the points system. When rent increases, always check if the points are calculated correctly via the Rent Commission.
WOZ and leasehold
In municipalities with leasehold (such as Amsterdam, Utrecht, The Hague), the annual ground rent or revision (directly or indirectly) may relate to land value and municipal valuation rules. This varies by municipality and by period/conditions.
Therefore, always check your leasehold conditions and municipal information; do not assume a single national formula. Some municipalities use the WOZ value as a basis, others use an independent land value system.
When to object?
Do you think the WOZ value is clearly too high or too low? Then you can file an objection with your municipality within 6 weeks of the assessment. Support with:
- Reference properties: comparable homes in the neighborhood with lower WOZ values
- Maintenance condition: deferred maintenance, damage, or defects
- Property characteristics: incorrect area, year of construction, or property type in the assessment
Official sources
- Government of the Netherlands: All about WOZ
- WOZ Value Portal (check your WOZ)
- Rent Commission (rental points and objection)
- Leasehold Amsterdam (example)
Frequently asked questions about WOZ
Is a high WOZ value always good?
Not always. A high WOZ value may seem favorable for the market value of your home, but it often also means higher taxes and levies. For sellers, a high WOZ can be positive in negotiations, but for owners who continue to live in the property, it mainly means higher costs.
Is a low WOZ value always better?
For tax burden, often yes, but a WOZ value that is too low can also be unfavorable. When selling, a low WOZ can weaken your negotiating position. Also, the municipality may check if there is an error in the registration if the value is abnormally low.
Does the WOZ value also apply to rental properties?
Yes, the WOZ value plays a role in the Housing Valuation System (WWS) for regulated rent. A maximum of 125 points can be awarded based on the WOZ. This affects the maximum rent a landlord can charge.
Does WOZ always have a direct impact on leasehold?
No, this is municipality and contract dependent. Some municipalities use the WOZ value as the basis for leasehold ground rent, others use an independent land value system. Always check the exact conditions of your leasehold contract and municipal rules.
How long is a WOZ assessment valid?
A WOZ assessment is valid for one calendar year. Each year, the municipality establishes a new WOZ value based on the market value as of January 1 of the previous year.
Can I view my WOZ value myself?
Yes, the WOZ value is public. You can view your WOZ value for free via <a href='https://www.wozwaardeloket.nl/' target='_blank' rel='noopener'>WOZ-waardeloket.nl</a> with DigiD or via the municipality.
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View WOZ history (10 years), neighborhood details, sale prices, and additional open data at address level.
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