Municipal taxes

In the Netherlands, residents pay municipal taxes. The amount of tax you pay varies from one municipality to the next.  

What are municipal taxes? 

Municipal taxes are costs you pay to your municipality. The municipality spends this money on important things such as collecting waste, maintaining roads and making sure neighbourhoods are clean and safe.  

Types of municipal taxes 

There are two types: 

1. Taxes 
   The municipality uses these taxes for various purposes. For example: 

• Property tax (OZB): for owners of homes or business premises. 
• Dog tax: for people with dogs. 
• Parking tax: for parking in certain spots. 

2. Charges 
   You pay these for specific services. The municipality is not allowed to charge more than the service costs. For example: 

• Waste tax: for collecting household waste. 
• Sewerage charge: for the use and maintenance of the sewage system. 
• Administrative charges: for applications for official documents such as a passport. 

Information about what you have to pay 

Every year, you receive a letter from your municipality, either digitally or by post, that contains information about the taxes you have to pay. This letter is known as a tax assessment notice. The amounts can vary from one municipality to the next. Check the letter carefully and pay the taxes on time to avoid additional costs. 

More information 

If you want to find out which taxes apply in your municipality or if you have any questions, contact your municipality or visit its website. Your municipality can tell you exactly what applies to you. 

You can also find general information on the website of the central government: 
Municipal taxes - Rijksoverheid.nl 

Do you need help? 

If you need help understanding your tax bill, your municipality might provide support in the form of an information point or through a social community team. They can explain things and help you apply for a tax waiver if you have a low income.