Movable Property Tax

Movable property tax (roerenderuimtebelasting, RRB) is a municipal tax on movable residential and commercial spaces that occupy a fixed location for an extended period. If you own a houseboat with a permanent mooring, a floating restaurant, or a commercial vessel used as a permanent workspace, you may be subject to this tax.

The RRB works similarly to the real estate tax (onroerendezaakbelasting, OZB) but applies to movable rather than immovable property. The municipality sets the tax rate, which is based on the assessed value of the space. Both owners and users of qualifying spaces may be taxed. Not all municipalities levy this tax, so check with your local authority.