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Advertising tax

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVOLast updated on Nederlandse versie

In het Netherlands you may have to pay advertising tax for advertising visible from the public road such as billboards. Read more.

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at your municipality, province, or water authority

Do you advertise in a way that is visible from the public road, for instance with billboards or illuminated signs? The municipal authority may impose advertising tax (reclamebelasting). It is irrelevant whether the advertising is above private or public land.

How much is the advertising tax?

The amount of advertising tax can differ per municipality. They can, for instance, levy more advertising tax on large advertisements than on small ones. Or the amount is dependent on the valuation of your building (WOZ value). The rules around this tax and about what constitutes advertising may also vary in different municipalities.

If you do not agree with the advertising tax

Do you disagree with the advertising tax assessment? You can file an objection. Check with the municipality where your commercial building is located how you can object.

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