Property tax and other running costs of an apartment in The Hague (2026)

The owner of an apartment in The Hague pays municipal taxes and water board charges every year, on top of the monthly contribution to the owners' association (VvE), insurance and energy. For an apartment with a WOZ value of €400,000, the taxes and charges alone come to about €1,165 a year for one person and €1,447 for a couple in 2026.

Property tax (OZB) is only a small part of that. This guide sets out every 2026 rate for The Hague with its source, works through an example, explains how to object to your WOZ value, and covers the costs that come with an apartment: the VvE contribution, insurance, income tax on your home and, in some buildings, ground rent.

The municipal tax bill: property tax, sewerage and waste

The municipality of The Hague sends one combined assessment, usually in February. Owners pay property tax and the owner's part of the sewerage charge, and whoever lives in the home pays the waste levy; tenants pay only the waste levy. You pay within six weeks, or in monthly instalments by direct debit.

• Property tax (OZB) on homes: 0.0505% of the WOZ value, paid by the owner on 1 January
• Sewerage charge, owner's part: €195.40 per property, paid by the owner
• Sewerage charge, user's part: €267.35 per 500 m³, only above 500 m³ of water a year, paid by the user
• Waste levy: €412.56 (one person), €463.80 (two), €507.48 (three or more), paid by the occupant

Only the person who owns the home on 1 January receives that year's property tax bill, for the whole year. If you buy during the year, ask your notary whether the property tax for the rest of the year is settled between you and the seller. The waste levy depends on your household size on 1 January. A buyer who will live there pays for the rest of the year, even before moving in, and for three people if nobody is registered yet.

The water board: Delfland

The Hague falls under the water authority Hoogheemraadschap van Delfland, whose taxes are collected by the Regionale Belastinggroep (RBG). Owners pay a buildings charge based on the WOZ value, and every household pays a residents' charge and a purification charge. Since 1 January 2026, the buildings charge has separate rates for homes and for non-residential buildings.

• Residents' charge (watersysteemheffing ingezetenen): €137.51, paid by every household
• Buildings charge (watersysteemheffing gebouwd): 0.0256% of the WOZ value, paid by the owner on 1 January
• Purification charge (zuiveringsheffing): €115.33 per unit, paid by every household; one unit for one person, three units (€345.99) for two or more

Delfland gives its own example: an owner-occupier living alone in a home with a WOZ value of €370,000 pays €347.56 in 2026, and a household of two or more pays €578.22. The difference of €230.66 comes entirely from the purification charge, which triples as soon as more than one person lives in the home.

Worked example: an apartment with a WOZ value of €400,000

• Property tax (0.0505%): €202.00 for one person, €202.00 for a couple
• Sewerage charge, owner's part: €195.40 for one person, €195.40 for a couple
• Waste levy: €412.56 for one person, €463.80 for a couple
• Delfland residents' charge: €137.51 for one person, €137.51 for a couple
• Delfland buildings charge (0.0256%): €102.40 for one person, €102.40 for a couple
• Delfland purification charge: €115.33 for one person, €345.99 for a couple
• Total per year: €1,165.20 for one person, €1,447.10 for a couple
• Per month: about €97 for one person, about €121 for a couple

For comparison, the research institute COELO puts the national average of municipal charges for an owner-occupier at €1,000 a year for one person and €1,095 for a larger household in 2026, based on each municipality's average home value. Those figures cover the municipality only; in the example above, The Hague's share is €809.96 and €861.20.

The WOZ value behind these bills

The WOZ value is the municipality's estimate of what your home would fetch on a fixed date, and the 2026 values use 1 January 2025 as that date. In The Hague, home values rose by 7.0% on average in the 2026 assessment, against 10.6% nationally, according to the Waarderingskamer, the national supervisor of WOZ valuations.

If you think the value is too high, object within six weeks of the date on the assessment, online with DigiD or by post; email is not accepted. Objecting costs nothing. Ask for the valuation report (taxatieverslag) first: it shows the comparable homes the municipality used, which helps you judge whether an objection has a chance.

The VvE contribution

In an apartment, the monthly VvE contribution comes on top of the taxes above. It pays for maintenance of the shared parts, the reserve fund and usually the shared building insurance, and depending on the building also for cleaning, a caretaker, lifts, energy for the shared areas and management. Ask for the budget to see what your contribution covers.

As a rule, the law sets a floor for the reserve: every year at least the amount from a maintenance plan that is no more than five years old and covers at least ten years, or at least 0.5% of the building's rebuild value. A 2021 survey of VvEs, cited in an evaluation for the Dutch government, found an average contribution of about €190 a month, but only the VvE's budget gives the figure for your building.

The reserve itself goes into a separate account in the VvE's name, unless the regulations, a bank guarantee or a decision taken with at least four fifths of all votes provide otherwise (article 5:126 of the Civil Code). According to VvE Belang, owners can agree in this way not to reserve in the fund; they then pay for major maintenance directly when it is needed. Check the minutes for such a decision.

A low contribution is not automatically good news. If the reserve does not match the maintenance plan, the gap returns later as a higher contribution or a special levy. Our guide to checking the VvE before you bid explains how to read the maintenance plan and the reserve fund, and which documents to ask the seller for.

Insurance

In most cases the VvE insures the building through a shared building insurance policy (opstalverzekering), paid from the contributions. Your lender may still ask for proof of building insurance, so check the VvE's policy before the transfer. Your belongings fall under your own contents insurance (inboedelverzekering), which you arrange yourself.

If the VvE is dormant and has no shared policy, the owners have to insure the building themselves, as VvE Belang points out. That is one more reason to read the insurance policy among the VvE documents before you buy, and to check that the insured rebuild value matches the size and age of the building.

Income tax: deemed income and mortgage interest

If the apartment is your main residence, a deemed income (eigenwoningforfait) is added to your taxable income: in 2026, 0.35% of the WOZ value for homes between €75,000 and €1,350,000, so €1,400 for a WOZ value of €400,000. In return, you can deduct mortgage interest, in 2026 at a maximum rate of 37.56%.

For loans taken out since 2013, interest is only deductible if the loan is repaid at least on an annuity or linear basis within 30 years. If you have little or no mortgage left, an extra deduction softens the deemed income; in 2026 it is 71.867% of the difference. These rules change your net monthly cost, so ask a tax adviser to calculate your own situation.

Ground lease: check whether ground rent is due

Part of The Hague is on municipal ground lease (erfpacht). The municipality has around 77,000 ground lease contracts, and in about 46,000 of them the ground rent (canon) has been bought off, according to figures from February 2024. Where it has not, you pay a yearly canon plus, in 2026, an administration fee of €34.

The municipality uses a canon percentage to calculate the ground rent when it is set or revised; for 2026 it is 3.3% under the 1986 general conditions and 2.2% under the 2024 conditions. In an apartment building, the VvE members share one ground lease right, and its conditions stay in force when you buy. Ask the seller for the conditions and the current canon, and whether the lease can be bought off in perpetuity.

How we help

When you buy an apartment with us, we go through the reserve fund, the annual accounts and, where there is one, the maintenance plan before you bid, to see how the VvE costs may change in the coming years. Weigh them together with the price per m² and the condition of the building before you decide what to offer. See what working with us on a purchase involves.

Selling an apartment? Buyers will ask you about these costs, from the contribution and the reserve fund to any ground lease. When we sell an apartment, we check the title deed, the deed of division and the VvE documents for the digital sales file, and the home only goes online once everything is ready. Read more about how we prepare a sale.

Frequently asked questions

How much is property tax (OZB) in The Hague in 2026?

For homeowners, the 2026 property tax rate in The Hague is 0.0505% of the WOZ value. For an apartment with a WOZ value of €400,000, that is €202 a year. Only the owner on 1 January pays, for the whole year. The same bill includes the owner's sewerage charge of €195.40 and, if you live in the home, the waste levy.

Do tenants pay property tax in The Hague?

No. In The Hague, tenants pay only the waste levy; property tax and the owner's part of the sewerage charge are paid by the owner. If you buy an apartment to live in, you pay all three. If you let it out, the owner's taxes remain yours, and your tenant receives the bill for the waste levy in their own name.

When will I receive the municipal tax bill in The Hague?

Usually in February. The municipality sends one combined assessment for property tax, the sewerage charge and the waste levy, which you pay within six weeks or in monthly instalments by direct debit. The water board's assessment comes separately, from the RBG on behalf of Delfland. Check the WOZ value on it straight away.

How do I object to my WOZ value in The Hague?

Object within six weeks of the date on the assessment, online with DigiD or by post; email is not accepted, and there is no fee. First request the valuation report, which lists the comparable homes the municipality used, and base your objection on sales of similar homes around the reference date of 1 January 2025.

Do I pay ground rent on an apartment in The Hague?

Only if the building is on municipal ground lease and the ground rent has not been bought off. The municipality has around 77,000 ground lease contracts, and in about 46,000 the canon is bought off. Ask the seller for the conditions, the current canon and whether any buy-off was for good or for a period; in 2026 the percentage is 3.3% (1986 conditions) or 2.2% (2024 conditions).

Sources

• Municipality of The Hague, Onroerendezaakbelasting (current rates, checked 13 October 2026): denhaag.nl; Property tax (EN): denhaag.nl; Municipal tax assessment (EN): denhaag.nl
• Rioolheffing, ordinance as in force from 1 January 2026: lokaleregelgeving.overheid.nl; Afvalstoffenheffing, ordinance as in force from 1 January 2026: lokaleregelgeving.overheid.nl; FAQ, waste levy on a home where nobody lives yet (NL): denhaag.nl
• Hoogheemraadschap van Delfland, tarieven 2026: hhdelfland.nl; belastingen: hhdelfland.nl; ordinances 2026: CVDR748834 and CVDR748833; area: organisaties.overheid.nl
• COELO, Atlas van de lokale lasten 2026: coelo.nl
• Municipality of The Hague, property value and appraisal report (EN): denhaag.nl; WOZ-waarde en taxatieverslag (NL, no objections by email): denhaag.nl; objecting to a tax assessment (EN): denhaag.nl; Waarderingskamer, Staat van de WOZ 2026: PDF; Rijksoverheid, bezwaar WOZ-beschikking: rijksoverheid.nl
• Burgerlijk Wetboek Boek 5, article 5:126: wetten.overheid.nl; WODC, evaluation of the Wet verbetering functioneren VvE's (May 2024): eerstekamer.nl
• Consumentenbond, je appartement verzekeren: consumentenbond.nl; Wijzer in geldzaken, woonhuis- en inboedelverzekering: wijzeringeldzaken.nl; VvE Belang, veelgestelde vragen: vvebelang.nl
• Belastingdienst, eigenwoningforfait: belastingdienst.nl; hypotheekrente aftrekken: belastingdienst.nl; Rijksoverheid, hypotheekrenteaftrek: rijksoverheid.nl
• Municipality of The Hague, ground lease conditions (EN): denhaag.nl; canon percentage 2026: denhaag.nl; apartment rights (EN): denhaag.nl; buying off the lease (EN): denhaag.nl; press release (February 2024): denhaag.nl