Skip to main content
InburgerStap

Housing

Municipal and water-board taxes in the Netherlands: check your assessment and next step

This guide is for people who rent or own a home in the Netherlands. It covers local tax letters, household charges, and rules tied to your address.

Gemeentelijke belastingen
On this page

Review the assessment, then act before the deadlines

Look at the aanslag (tax assessment) to confirm your name, address, charges, and deadlines. Renters may get household charges, while owners also get property taxes. Rates vary by locality. Pay before the deadline shown, or ask about instalments or kwijtschelding (tax waiver). For a bezwaar (formal objection) about incorrect facts or property value, you have 6 weeks from the decision date.

This guide is meant for renters and homeowners who get a local tax bill in the Netherlands. It may come from a gemeente (municipality), a waterschap (water board), or a regional tax office. Dutch law says which taxes these bodies may levy, but every authority sets its own local rates and procedures. The 2026 examples below apply only to the places named. National income tax is handled separately; see income-tax guide for newcomers.

How can you check the bill before you decide what to do?

The bill may come on paper or through the Berichtenbox (digital government mailbox). One regional tax office may collect for multiple authorities. To handle the bill, take these steps:

  1. Compare the six fields below with your documents.
  2. In the second table, pick the payment, waiver, or objection route that matches your situation.
  3. Follow the issuer’s instructions before the deadline that applies.
  4. Save the confirmation.

Wide tables can be scrolled sideways.

FieldWhat to verifyWhy it changes the action
IssuerMunicipality, water board or regional tax office; note its portal and contact detailsYou pay, request a waiver and object with the organisation named on the decision.
Person and addressName, address, whether the line treats you as user, resident or ownerA shared home can produce one assessment in one person’s name; an owner charge does not become a tenant charge because a landlord forwards a copy.
Tax year and period2026 or another year; full year or part yearMoving and the dates you start or stop using a home affect some user charges. Several owner charges stay with the 1 January owner.
Line items and basisCharge name, household size, water use, WOZ-waarde (official property value), dog, parking event or other basisEach line can have a different liable person, calculation and remedy.
Decision dateThe dagtekening (date printed on the decision)The ordinary assessment and WOZ objection periods normally run for 6 weeks from this date.
Payment instructionsDue date, instalments, direct debit and whether a pending request pauses collectionAn objection or waiver request does not have one national payment effect; obtain confirmation from the issuer.

The second table helps you choose a route. If you cannot pay and the bill is also incorrect, you may need both a payment request and an objection.

Wide tables can be scrolled from side to side.

Your situationRouteAction now
The facts and amount are correct, and you can payPayment or the instalments printed on the assessmentSchedule the payment or set up direct debit before the first due date.
The assessment is correct, but you cannot pay on timeBetalingsregeling (payment plan), kwijtschelding or bothCheck both options with the issuer before the deadline; eligibility and payment suspension vary.
The name, address, period, household facts or tax type is wrongInformal correction if offered, otherwise an assessment objectionPreserve the 6-week deadline even while an employee checks the error.
The WOZ value or property facts are wrongWOZ appraisal report, contact and then a WOZ objectionSubmit within 6 weeks unless the municipality confirms that informal contact counts as an objection.
You have a reminder, formal demand or enforcement orderIssuer’s collection team plus municipal debt help when other bills are also failingContact them the same day; later collection stages add costs.

What municipal taxes do renters and owners pay?

A municipal bill may include waste, sewer, property, dog, and parking taxes. The table shows who may be liable for each charge.

Wide tables can be scrolled sideways.

ChargeWho can be liable for a homeCommon calculationNational limit and local choice
Afvalstoffenheffing (waste charge)A user of a property served by household-waste collection; one household member is normally namedFixed charge, household-size charge, pay-per-use charge or a combinationThe municipality chooses the design. For shared, sublet or short-stay property, special rules can make another person responsible for paying the tax.
Rioolheffing (sewer charge)Owner, user or bothFixed amount, household size, water use, WOZ value or a combinationThe municipality’s local tax rules set who pays and how it calculates the charge. If you rent, check whether those rules require you to pay.
Onroerendezaakbelasting (OZB, property tax)The residential owner on 1 JanuaryA local percentage of the WOZ valueA residential tenant pays no OZB. Users of non-residential property can face a user OZB.
Hondenbelasting (dog tax)A person who keeps a dogNumber of dogs or a kennel rateOnly municipalities that levy it can charge it; registration and exemptions are local.
Parkeerbelasting (parking tax)The person who parks in a paid zone or uses a permitZone/time tariff or permit; non-payment can produce a naheffingsaanslag parkeerbelasting (parking-tax reassessment)This is event- or permit-based, not an automatic annual household charge. Rates and procedures are local.

General taxes pay for the municipal budget, while service charges cover budgeted costs. The council sets rates every year. Rijksoverheid (Dutch central government) lists the taxes that are allowed and explains these two charge types in its municipal-tax list. You can challenge a mistake in an assessment. If a service charge’s budgeted income is higher than its budgeted costs, you can also object or ask for an explanation.

The issuer may put one household member’s name on the assessment. Housemates can agree on how to split the cost, but the named person is still responsible to the issuer. With rooms that share a kitchen, shower, or toilet, short lets, and sublets, the legal user may not be the same as the person paying rent. Before you share or forward a charge, check the assessment, the local ordinance, and the rental agreement.

How do local tax charges vary in 2026?

These examples show different local tax designs in 2026. Each row gives one municipality’s charge and the conditions for it.

You can scroll wide tables sideways.

2026 local examplePublished amount or basisWho the example chargesWhat to check at your address
Amsterdam afvalstoffenheffing€352 if one person uses the property on 1 January 2026; €469 if two or more doThe property user named for the householdIf liability starts later in 2026, use the number of people using the property at that start date. Check the start and end dates under Amsterdam’s ordinance.
Rotterdam afvalstoffenheffing€381.90 for 1 resident; €457.50 for 2; €495.30 for 3 or moreThe named household userRotterdam’s three household bands and the period on the assessment.
Amsterdam rioolheffing€192.04 owner charge; user charge above 300 m³ annual water useOwner; user if annual water use exceeds 300 m³A renter using no more than 300 m³ a year has no Amsterdam user charge.
Hoeksche Waard rioolheffing€144.25 owner part; user part €72.13 for one person or €144.25 for moreBoth owner and residential userThis 2026 ordinance also has local part-year and direct-debit rules.
Tilburg hondenbelasting€132.28 first dog; €187.60 second dogThe dog keeper named under Tilburg’s ordinanceWhether your own municipality levies dog tax and requires registration.
Amsterdam parking reassessmentParking due plus the locally set reassessment costThe person liable under the parking-tax decisionThe parking decision’s evidence, deadline and payment-deferral instructions.

To find an amount, use your municipality’s 2026 assessment, rate page, or calculator. Enter the correct address, household details, and ownership status. Check again every new tax year, because local councils adopt new rates each year.

What water-board taxes might you receive?

A water-board bill may include a resident levy, a wastewater-treatment levy, and an owner levy. The table below shows who normally pays each one. A waterschap handles flood protection, water levels, and wastewater treatment. Its tax is separate from municipal sewer charges and from the drinking-water contract; see utilities guide. A regional tax office may combine municipal and water-board charges on one bill. Each charge still belongs to its own authority.

Starting 1 January 2026, boards use separate owner rates for homes and for non-residential buildings. Each board still sets rates for its region. The Unie van Waterschappen (association of Dutch water boards) explains the 2026 water-board tax-system changes to the Waterschapswet (Water Boards Act).

Wide tables can be scrolled sideways.

Household water-board lineWho normally paysBasisLimit or exception
Watersysteemheffing ingezetenen (resident water-system levy)One named member of a household using a self-contained homeUsually a fixed amount per home, based on the situation at the start of the yearShared-facility housing and other non-standard use can be classified differently. Check the assessment.
Zuiveringsheffing (wastewater-treatment levy)The user of a home whose wastewater enters the public sewer systemFor ordinary homes, 1 vervuilingseenheid (pollution unit) for one resident and 3 for two or moreDirect discharge into surface water can instead produce verontreinigingsheffing (pollution levy); special property use needs the board’s rule.
Watersysteemheffing gebouwd (owner water-system levy)The owner at the start of the tax yearA water-board percentage of the home’s WOZ valueFrom 2026, boards use separate rates for homes and non-residential buildings. A renter does not owe this owner charge to the board.

Use the official water-board postcode finder to find your board. Enter your postcode and house number, then use that board’s 2026 rates or calculator. Water-board boundaries and municipal boundaries are not the same. If a landlord asks to pass on an owner charge, that does not change who owes the assessment; check the rental agreement separately.

What does a renter in Amsterdam pay in 2026?

This example assumes a self-contained rented home in Amsterdam for the whole year, with yearly water use of no more than 300 m³. The address is in Waterschap Amstel, Gooi en Vecht (AGV, the Amstel, Gooi and Vecht water board). The Amsterdam 2026 tax rates and AGV 2026 tax rates give the figures.

You can scroll wide tables sideways.

LineOne-person householdHousehold of two or moreWhy it appears
Amsterdam afvalstoffenheffing€352.00€469.00Municipal waste charge
Amsterdam rioolheffing user part€0€0The owner pays €192.04; this renter uses no more than 300 m³ a year
AGV watersysteemheffing ingezetenen€186.85€186.85Fixed resident levy per home
AGV zuiveringsheffing€92.79€278.371 pollution unit versus 3
Total in this worked case€631.64€934.22Municipal waste plus the two renter water-board lines

The total includes Amsterdam waste tax and AGV’s two renter charges. It does not include dog tax, parking, drinking water, energy, or any private agreement with a landlord. A different board, sewer system, waste model, household date, or address can lead to a different total. For the rest of your household budget, use the cost-of-living guide.

How can you check the property value on your bill?

The WOZ-beschikking (official property-value decision) often comes on the same document as municipal charges. For tax year 2026, the waardepeildatum (value reference date) is 1 January 2025. The Waarderingskamer (property-valuation supervisor) provides the WOZ reference-date explanation. If construction, renovation, or another qualifying change happened during 2025, the municipality uses the property’s state on 1 January 2026. That is the toestandspeildatum (property-state date); the value reference date remains 1 January 2025.

The WOZ value can affect owner OZB, the owner water-board levy, and other systems. The Belastingdienst (Dutch tax administration) explains in WOZ value for your income-tax return how homeowners can compare the prefilled value with the municipal decision. Use the reference date for that return’s tax year.

Wide tables can be scrolled sideways.

CheckEvidenceNext action
Object and addressThe home, garage, land and address named on the decisionReport a wrong property or a missing or extra part to the municipality.
Reference dates1 January 2025 value level; where relevant, the property state on 1 January 2026Do not compare the 2026 decision only with today’s asking prices.
Property factsArea, type, condition, outbuildings and comparable sales; check the free taxatieverslag (appraisal report) and report missing or wrong detailsRequest the report through your municipal portal or MijnOverheid (government services portal). Mark factual errors.
Value conclusionComparable homes adjusted for real differencesContact the municipality; file a formal WOZ objection within 6 weeks if it does not confirm a correction.

A WOZ objection challenges the value or the property facts behind it. An ordinary assessment objection challenges things such as the liable person, the period, the household count, or how a tax line is applied. A lower WOZ decision can pass through to connected assessments after the decision; it does not remove non-WOZ charges. The Waarderingskamer check and objection route explains the free check and the objection route.

What happens to your taxes if you move?

Each local tax rule determines how a move affects your bill. Your registration in the Basisregistratie Personen (BRP, Personal Records Database) and ownership records provide the facts for that decision. The issuer decides who must pay under the relevant tax rule.

You can scroll wide tables sideways.

Line or changeRule statusWhat to do
Waste and sewer user chargesLocal rules may start, stop or reduce by full months; a move within the same municipality may be treated differently from leaving itCheck both the old and new assessments and the municipality’s moving page.
OZB, owner sewer charge and owner water-system levyThe owner at the start of the tax year generally remains liable for the full assessmentA notary may apportion costs between buyer and seller, but the authority keeps the original taxpayer.
Resident and wastewater water-board linesThe water-system levy covers the full year. A move to another board can reduce the wastewater-treatment levy for the remaining period.Use the water board’s moving page and check that the BRP move reached the issuer.
Household member moves in or outThe measurement date and recalculation rule are localCompare the household count and effective date with the ordinance; do not assume an immediate refund.
Wrong address or periodA registration error and a tax-assessment error need separate correctionsFix the BRP record and preserve the assessment-objection deadline; see the address-registration guide.

The Amsterdam tax rules after moving reduce waste tax when the entire household leaves for another municipality. Amsterdam also reduces waste tax if you move to a verzorgingshuis (care home) or beschermd wonen (protected housing) and no one remains at your previous address. The reduction is automatic. If you move to another ordinary home within Amsterdam, no reduction applies. The Rotterdam tax rules after moving recalculate the old and new addresses by full months. These are local rules.

What ways can you pay in instalments?

An automatische incasso (direct debit) can split the bill into several payments. The number of instalments and who qualifies differ by issuer. A separate payment plan may add collection interest. The Amsterdam payment-plan rules allow up to 12 instalments for most municipal taxes in 2026, with a minimum of €30 per month. Amsterdam charges interest after the due date.

Check whether an objection or waiver request pauses payment for the charges it concerns. Read the acknowledgement, and ask the issuer for uitstel van betaling (payment deferral) if you need it. Continue paying any amount that is outside the request by its deadline.

Rotterdam’s late-payment rules show how costs can increase in 2026: first a free herinnering (reminder), then an aanmaning (formal demand) that costs €10 or €22, then a dwangbevel (enforcement order) that costs at least €56. Seizure can follow. The costs depend on the unpaid amount. Other issuers may use different schedules and amounts. If you get a reminder, contact the issuer about payment, deferral, or waiver.

Are you able to get a tax waiver?

The issuer looks at your income, assets, and necessary expenses.

Wide tables can be scrolled sideways.

CheckWhat varies by issuerWhat to do
Eligible tax linesEach municipality and water board chooses which permitted lines it waivesOpen the issuer’s current list; do not assume an owner, dog or parking line qualifies.
Income and householdThe applicable norm depends on household and age, and the calculation includes allowed expensesUse the current official checker and give the requested household evidence.
Bank balances, property and vehiclesAsset allowances differ. Amsterdam excludes a higher-value vehicle from assets if you can show it is essential for work or because of illness or disability.Use the issuer’s 2026 thresholds and document why an asset is essential.
Application timingSome issuers accept a request after payment for a limited period; others set another ruleApply before the due date when possible and read the decision for any refund.
Collection while pending and future checksSome issuers pause covered lines and may offer automatic yearly checks with consentKeep the acknowledgement; confirm which amount is paused and whether consent covers another year.

The asset test for a tax waiver is stricter than the asset test for social assistance. The national tax-waiver rules set this test. The issuer uses an income limit linked to the bijstandsnorm (social-assistance standard); ask which limit applies to you. If your assets cannot pay the bill, the issuer calculates your yearly betalingscapaciteit (payment capacity). You must use 80% of that capacity to pay the tax. The outcome can be a full waiver, a partial waiver, or a refusal.

Rotterdam’s 2026 waste-tax waiver covers no more than 76.5% of its waste charge. You must pay the remaining 23.5%. The Amsterdam tax-waiver page lists several home-related municipal charges and a separate contact route for AGV tax. The AGV tax-waiver page covers resident, treatment, and pollution levies, but it excludes the owner levy on buildings.

Use your issuer’s current income and asset limits. For instance, the Amsterdam income and asset rules for tax waivers explain its savings limits and vehicle exceptions. Those local figures apply only in Amsterdam.

Warning

Find out which charges your waiver request covers

A regional office may allow one request to cover several charges. Separate senders may require separate requests. Follow the assessment or the official route finder. Keep each confirmation and check which charges are paused. Pay anything outside the request by its deadline.

What decision do you need to challenge?

An assessment error, an incorrect property value, and a refused waiver each have a different route. Read the decision’s instructions before you choose one below.

You can scroll wide tables sideways.

ProblemCorrect routeDeadline or limit
Wrong taxpayer, address, period, household count or tax applicationAssessment objection to the issuer; include your personal details, assessment number, reasons, evidence and signatureThe Rijksoverheid objection guidance gives 6 weeks from the date on a municipal assessment. Follow the printed route for a regional or water-board assessment.
Wrong WOZ value or property factsWOZ contact and, if needed, formal WOZ objection to the municipality or its tax office6 weeks from the date of the WOZ decision. Preserve the deadline during informal contact.
Waiver refusedThe review or administrative-appeal route printed on the waiver decisionUse the deadline printed on the waiver decision. The waiver appeal and a tax objection follow separate routes.
Parking-tax reassessmentParking-tax objection with payment, permit or other evidence; follow the Amsterdam parking-objection rules for an Amsterdam decisionAmsterdam gives 6 weeks to object. Object within 2 weeks for timely payment deferral. After 2 weeks, pay while you object to avoid a formal demand.
Rate is higher than another municipalityAsk for calculation details or challenge a specific assessment error. A higher local rate alone is not a ground for objection.You can object or ask for an explanation if a service charge’s budgeted income exceeds its budgeted costs.

Should the municipality turn down your objection, you have the option to take the matter to court. When the court decides in your favour, it may lower or set aside the assessment. Until a ruling alters your assessment, the local tax rules remain in force.

Sending an objection does not automatically stop payment in every case. Certain issuers pause the disputed amount on their own, while others need you to ask for it. Interest can keep running. Look at the acknowledgement to see how much has been paused. If that is not clear, write to the issuer before the due date to ask.

What if you miss the deadline or get another demand?

When the 6-week deadline for a WOZ objection has passed, you can ask the municipality about ambtshalve vermindering, which means a reduction after the deadline. The Waarderingskamer rules for late WOZ requests say a reduction is required when the correct value is more than 20% below the assessed value. You may ask for a review going back as far as 5 years, and you must send a separate request for every year.

Should a payment demand show up while your waiver request is still being handled, get in touch with the sender. AGV cautions that this situation can arise if you apply through a municipality. Present your confirmation of application and ask which charges remain payable.

When should you seek help with several debts?

Municipal schuldhulpverlening (debt help) can deal with several creditors. The Rijksoverheid debt-help rules give 4 weeks for information about the help you can expect and normally 8 weeks for a decision. Incomplete financial information can extend the decision period. A tax payment plan addresses only that assessment.

When your debt situation is threatening, get in touch with the municipality. Examples are eviction, having gas, water, electricity, or district heating cut off, and losing health insurance. The Wet gemeentelijke schuldhulpverlening (Municipal Debt Assistance Act) says a first interview must take place within 3 working days. Asking for debt help alone does not remove your deadline for paying tax. Also contact the tax issuer and ask if payment deferral applies to your bill. The debt-help guide tells you what to prepare and where to apply.

Retain the assessment, the envelope or digital delivery record, proof of payment, documentation of your move, and all decisions. Review costs linked to your address every January and whenever you move.

Choose the guide that fits your next task:

Official Sources

← All guides