Local Taxes and Municipal Charges
When you live at an address in the Netherlands, you may receive local tax bills or municipal charges connected to that address. These costs are separate from rent, mortgage payments, utilities, and national income tax.
This page focuses on costs linked to living in a home or being registered at an address, such as waste tax, sewerage charges, water board tax, and property tax for homeowners. For broader information about income tax, benefits, and social security, visit IWCN’s Taxes, Benefits, and Social Security section.
What you can find on this page:
Local household taxes and charges
Local taxes and municipal charges help pay for services connected to where you live. These can include household waste collection, sewer maintenance, water management, wastewater treatment, and local public services.
The exact costs you receive depend on your municipality, water board, address, household situation, and whether you rent or own your home. The amount can also change each year.
These local charges are included in this section as they are part of the recurring costs of living at an address. They are different from national taxes, such as income tax, and from benefits or social security schemes.
Waste tax
Waste tax (afvalstoffenheffing) is used to pay for household waste collection and processing. In many municipalities, households pay waste tax if they use the municipal waste collection service. The amount can depend on the municipality, household size, and local waste collection system.
Some municipalities charge a fixed annual amount. Others may partly base the cost on how often you dispose of certain types of waste. Check your municipality or regional tax office for the rules that apply to your address.
Sewerage charges
Sewerage charges (rioolheffing) help pay for the maintenance and use of the sewer system. The rules differ per municipality. In some places, the owner of the property pays the charge. In others, users or residents are the ones who receive a bill. If you rent, check your rental contract or ask your landlord or housing agency if you are unsure which costs are your responsibility.
Water services
Tap water in the Netherlands is safe to drink and is usually already connected when you move into a home. However, you may still need to register with the correct water company for your address and provide the meter reading from the day you move in.
The water company depends on where you live. In Groningen, Friesland, and Drenthe, this may be Waterbedrijf Groningen, WMD Water, or Vitens, depending on your municipality.
Your drinking water bill is different from water board tax. Your drinking water bill is for the tap water supplied to your home. Water board tax is a local or regional charge for water management and wastewater treatment.
Water board tax
Water board tax (waterschapsbelasting) is collected by a regional water authority (waterschap). Water boards are responsible for water management in their region. This includes maintaining dykes, managing water levels, treating wastewater, and helping to protect the Netherlands from flooding.
Water boards are separate from municipalities. They have their own responsibilities, budgets, and elections, known as waterschapsverkiezingen. These elections usually take place at the same time as the provincial elections. This is one reason why water board tax is billed separately from municipal taxes.
Residents, homeowners, and property owners may receive one or more water board tax assessments, depending on their situation. For example, you may receive a charge as a resident of an address, while homeowners may receive additional charges linked to property ownership.
Water board tax is different from your drinking water bill. Your drinking water bill is for the tap water supplied to your home by a water company. Water board tax is a regional tax for water management and wastewater treatment.
Property tax for homeowners
If you own a home or other immovable property in the Netherlands, you may need to pay property tax. In Dutch, this is called onroerendezaakbelasting, often shortened to OZB.
Property tax is usually based on the value of the property, known as the WOZ value (Waardering Onroerende Zaken). The municipality determines this value each year.
Tenants usually do not pay property tax for the home they rent, but they may still pay other local charges, such as waste tax or water board tax.
Who sends the bill?
Local tax bills can be sent by your municipality, a regional tax office, or a water board. This depends on where you live.
In Groningen and Friesland, many local and water-related taxes are collected by Noordelijk Belastingkantoor. In Drenthe, GBLT collects taxes for many municipalities and water boards. However, this can differ per municipality, so always check the organisation named on your tax assessment.
You may receive the bill by post, through a digital mailbox such as MijnOverheid, or through the tax office’s own online portal.
Paying local taxes
Local tax bills usually include the amount, payment deadline, payment reference, and payment options. You may be able to pay the full amount at once or in instalments.
Some tax offices allow payment by direct debit, known in Dutch as automatische incasso. Before choosing direct debit or instalments, check the payment dates and conditions. Also make sure that you have a sufficient amount of money in your paying account.
Always use the correct payment reference when paying a tax bill. This helps the tax office match your payment to the right assessment.
Tax waivers and payment difficulties
If you have a low income or cannot pay a local tax bill, you may be able to apply for a waiver or remission. In Dutch, this is called kwijtschelding.
Whether you qualify depends on your income, savings, household situation, and the type of tax. Not all taxes can be waived, and rules differ per municipality, water board, or regional tax office.
If you cannot pay the bill on time, contact the organisation that sent the assessment as soon as possible. They can explain whether you can apply for a waiver, arrange instalments, or request a payment plan.
FAQ about Local Taxes & Municipal Charges
Why did I receive a local tax bill after moving into a home?
You may receive a local tax bill because you live at, use, or own a property in a municipality or water board area. These bills can be connected to household waste, sewerage, water management, wastewater treatment, or property ownership.
What is the difference between water services and water board tax?
Water services refer to the drinking water supplied to your home by a water company. Water board tax (waterschapsbelasting) is a local or regional tax related to water management and wastewater treatment. These are usually arranged and billed separately.
Do rent tenants also pay local taxes?
Yes, rent tenants may still need to pay some local taxes or charges, such as waste tax or water board tax. Property tax is indeed usually for homeowners, but local rules and rental agreements can differ. Check your tax assessment, municipality, or rental contract if you are unsure.
Which local taxes or charges might apply to my address?
This depends on where you live, your household situation, and whether you rent or own your home. Common local household taxes and charges include waste tax, sewerage charges, water board tax, and property tax for homeowners. Check with your local municipality and regional water authority (waterschap).
What is the difference between water board tax and my drinking water bill?
Your drinking water bill is for the tap water supplied to your home by a water company. Water board tax, or waterschapsbelasting, is a regional tax for water management and wastewater treatment. It is collected separately by a regional water authority (waterschap).