1Local taxes in a nutshell
2Who pays what
| Renter | Owner-occupier | Who collects | |
|---|---|---|---|
| Waste collection charge (afvalstoffenheffing) | ✔ | ✔ | Municipality |
| Sewage charge (rioolheffing) | Sometimes (user part) | ✔ (owner part, and user part) | Municipality |
| Property tax (OZB) | ✘ | ✔ | Municipality |
| Water board resident charge (ingezetenenheffing) | ✔ | ✔ | Water board |
| Pollution charge (zuiveringsheffing) | ✔ | ✔ | Water board |
| Buildings charge (watersysteemheffing gebouwd) | ✘ | ✔ | Water board |
| Dog tax | If you have a dog, in some towns | If you have a dog, in some towns | Municipality |
3The WOZ value behind the bill
- 1Valuation date1 January of the year before
- 2Municipality valuesfrom sales of similar homes nearby
- 3WOZ decisionwith the tax bill, early in the year
- 4Used forOZB, water board, and income tax for owners
Every home has a WOZ value, set each year by the municipality. Owners pay OZB as a percentage of it, and for owner-occupiers it also decides the home-ownership value (eigenwoningforfait) in the income tax. For renters it matters too: the WOZ value is one of the elements in the points that cap many rents. See renting.
4When the bill comes and how to pay
- February–MarchThe tax assessment arrives
By post or in your MijnOverheid Berichtenbox, often with the WOZ decision.
- Within 6 weeksObjection deadline
For the WOZ value and the taxes on the bill.
- MonthlyInstalments
Most municipalities let you pay in up to ten or more instalments by direct debit.
- When you moveSettled for the part of the year
The waste charge is often recalculated for the months you lived there; OZB is not.
5Help on a low income
- 1Check whether you qualify
Remission (kwijtschelding) depends on your income, savings and fixed costs, roughly at or near social assistance level.
- 2Apply at the municipality or water board
Online or with a form, within a few months of the bill.
- 3Often automatic next year
Many tax offices check every year whether you still qualify, without a new application.
6Other local taxes you may meet
Charged per dog in some municipalities; many have abolished it. Register your dog if yours charges it.
Added to hotel and holiday-rental bills, per person per night. Renting out your home to tourists? You may have to collect it.
Street parking and resident permits are municipal charges too, with their own rules and waiting lists.
Paid for services such as a passport, a building permit or a certificate from the population register.
7Local tax questions
Is the waste charge in my rent?
Rarely. Unless your contract says so, you receive the bill yourself as the occupant.
Why do I pay a water board tax?
The water board keeps dikes, water levels and water quality in order. Everyone living in its area pays the resident charge, and every household the pollution charge.
I moved within the Netherlands. Do I pay twice?
The old municipality usually reduces the waste charge for the rest of the year; the new one charges from the month you arrived. Ask if it does not happen automatically.
Does an objection cost money?
No. If you hire a no-cure-no-pay company, the municipality pays their fee when the objection succeeds.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
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