The types of local property taxes that you pay depends on whether you rent or own your property. You should expect to receive the bills at the start of the year, in February. For more information about the various charges and payment methods, check the website of your local municipality.
Rubbish/waste tax (Afvalstoffenheffing) paid by everyone
This is generally calculated depending on the number of people in your property. Eligibility for exemption is based on total household income and savings.
More information about waste taxes for people in:
Wastewater tax (Rioolheffing) paid by everyone
Almost all houses and buildings are connected to the main municipal sewage system; and each household can use up to 500 cubic metres of wastewater (usage over this incurs an extra charge).
More information on the wastewater tax for people in:
- The Hague (for users)
- The Hague (for owners)
- Rijswijk (in Dutch)
- Leidschendam-Voorburg (in Dutch)
Water system maintenance charge (Waterschapsbelasting) paid by homeowners/landlords
This is a tax paid to your local water board (interestingly, Dutch water boards are some of the eldest democratically elected institutions in the world). The tax is used to service dykes, maintain sewers, and to generally keep everyone’s feet dry.
Property taxes (Onroerende zaakbelasting/ OZB) paid by homeowners/landlords
If you own a property, you will receive a municipal property tax bill (woonlastennota) each February, with the amount of property tax you must pay. This is calculated based on the value of your property (the WOZ value). Please note that if you live in a houseboat, you pay a slightly different tax called roerende zaakbelasting; and will also have to pay for the ‘rent’ of your mooring.
More information about property taxes for people in:
If you have a dog, you will need to register it within 6 weeks at the municipality. Regardless of the size of the dog, you will have to pay a fee for every dog you own.
If you have a guide or service dog, you may request a dog tax exemption. In all other cases, you will have two months to pay the full instalment.
Find out more about dog taxes and registering your dog(s) in…
Privileged people and local taxes
Privileged people may be exempt from paying certain taxes. In general, they have to pay charges for services rendered but may be exempt from paying general taxes. For example, they have to pay the waste disposal and collection, sewerage and water treatment charges, but may be exempt from property tax, dog tax and water authority taxes. You can object to invoices within 6 weeks of the date of the assessment. You can read more in the Protocol Guide of the Ministry of Foreign Affairs.
Making local tax payments
Generally, Dutch municipalities accept payments in different ways; by direct debit, accept giro payment, online banking, cash payments and by bank card. Generally, all instalments will have to be paid at once. Under some circumstances, you may be able to spread your payments or ask for an exemption.
Find out more about paying your taxes to the Municipality of…