Municipal and Regional Water Authority taxes
Whether you have to pay local taxes and levies depends on your individual circumstances. This depends partly on the type of business you run, and partly on the municipality where your business is based. Read this page to find out which taxes and levies you may be liable for.
Waste collection
Wate collection charge
If your municipality takes away your industrial waste for you, you will have to pay a waste collection charge (reinigingsrecht).
Waste charge
Do you rent out rooms? If so, you must pay waste collection charges to the municipality. You can pass these costs on to your tenants. Do you own a property with a practice space or a combined residential and commercial property? If so, you must also pay a waste charge (afvalstoffenheffing).
Read more about charges for waste collection.
Property tax
As the owner and/or user of a commercial property or piece of land, you must pay property tax (onroerendezaakbelasting, OZB) to the municipality. The amount of the tax depends on the value of the property. Read more information about property tax.
Parking charges
You pay for parking if you park your car in a spot designated by the municipality as paid parking. This is stated on a sign and there are parking meters or a parking machine near the parking spaces. Check with the municipality to see if your business is eligible for a parking permit.
Encroachment tax
Do you use land that belongs to the municipality? For example, for a terrace, canopy, billboard, scaffolding, or container? You often pay a municipal tax for the use of public land. This is a tax on encroachments on or above public land, also called precario tax (precariobelasting). Read more about municipal tax on encroachments on or above public land.
Advertising tax
Do you advertise in a way that is visible from the public road? For instance, with billboards or illuminated signs? The municipality may charge advertising tax. It does not matter whether the advertising is on private or public land. Read more about advertising tax.
Municipal fees
When you use a municipal service, you must pay for it. This is also known as retribution (retributies). Examples are:
- administrative charges
- market fees
- stall fees
- cleaning charges
Sewerage charge
Are you the owner and/or user of a commercial property with a connection to the municipal sewerage system? If so, the municipality may charge a sewerage levy. Do you rent out a building? Then you may not pass on the costs to your tenant. Read more about sewerage charges.
Tourist tax
Do you offer accommodation? For example, in a hotel, B&B, or tourist apartment? Then the municipality may charge tourist tax. You can pass on the tax to your guests.
Regional Water Authority tax
Do you own land, buildings, or a nature area, or use business premises? If so, you must pay Regional Water Authority Tax (waterschapsbelasting). This is not a municipal tax, but one you pay to your Water Authority. Read more about water authority tax.
BIZ contribution
Together with fellow entrepreneurs, you can set up a Business Improvement Zone (Bedrijven Investeringszone, BIZ). A BIZ is a zoned area on a business park or in a shopping area. Together, you invest in an attractive and safe business environment. To set up a BIZ, you submit a plan to the municipal authorities. If the municipality agrees to the plan, it will introduce a levy (BIZ contribution) for all entrepreneurs. You pay your BIZ contribution to the municipality. The municipality pays the proceeds as a subsidy to the BIZ association or BIZ foundation. Read more about establishing a BIZ.
More taxes and levies
Every entrepreneur also pays taxes and levies to the Netherlands Tax Administration (Belastingdienst). For example, on your business profits. You also pay an income-related contribution for your health insurance. Depending on your situation, you also pay other taxes and levies. Read more about filing tax returns.