Decoding your Municipal Tax bill
Decoding your Municipal Tax bill
You’ve probably received your Municipal Tax bill this month, and if you are receiving this for the first time, it might be hard to make sense of it. It may take a moment, but we’d like to help you decode your bill.
The municipality sends out the municipal tax bill ‘woonlastennota’ each year in February. It states which taxes you have to pay if you are the owner or user of a residential property or business premises.
On your Municipal Tax bill, you will come across:
WOZ ‘waardering onroerende zaken’ - property value
The municipality determines the value of all properties in The Hague every year using property appraisals. The WOZ value is the basis for your property tax (OZB) and the water system levy for owners.
OZB ‘onroerendezaakbelastingen’ - property tax
All owners of property/properties (i.e. apartments, houses or business premises) will need to pay property tax (OZB). There are two types of properties: residential properties (OZBE) and non-residential properties, like a shop or office (OZBG).
You pay a fixed percentage of the WOZ value.
RIOE ‘rioolheffing eigenarendeel’ - sewage charge
All owners of a property (such as a home or business premises) with a direct or indirect connection to the municipal sewage system must pay the sewage charges for owners.
You pay a fixed amount per home.
If you are renting a property, you pay a fee for every 500 cubic metres of wastewater (first 500 m3 is free).
‘afvalstoffenheffing’ - waste tax
Every household in The Hague pays the waste tax. This tax covers the collection and processing of household waste. Companies and shops do not need to pay the waste tax.
There are fixed rates (i.e. 1 person, 2 persons, and 3 or more persons) for the waste tax. The amount you have to pay depends on the size of your household.
Water Authority tax
Do not confuse the municipal taxes with the Water Authority tax. In January you received a tax assessment from the ‘Regionale Belasting Groep’(RBG). RBG is responsible for collecting taxes on behalf of the Delfland Water Authority.
The RBG imposes several types of taxes. The taxes on your tax bill depend on your home address and personal situation. Some taxes are billed to the owner and the resident. For example the water system levy. If you are both the owner and the resident, you will receive two tax bills, one as the owner and one as the resident.
(Partial) tax exemption
If you are a diplomat or privileged person you are eligible for a partial exemption from certain municipal taxes (but not from charges for services rendered). Exemption can be granted from the ‘property tax’ and other municipal taxes like dog licenses. Exemption is not available for services like waste and sewage taxes.
What if you find a mistake, or disagree with the charges?
If you disagree with (1 of) the charges on your municipal tax bill, you can contest it. You must file your objection ‘bezwaar’ within 6 weeks after the notice was sent.
Local tax calculator
You can easily calculate how much you would pay in local taxes in The Hague with this tool. You can then compare this to other Dutch municipalities. Or see what the effect is if your situation would change or if your home would have a higher or lower property value. Go to the local tax calculator (in Dutch).