Advertising tax

This information is provided by

Netherlands Enterprise Agency, RVO

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.

Conditions for advertising

You will normally need an environmental permit to advertise. Additionally, you will have to pay a municipal tax on encroachment on or above public land (precariobelasting) if you advertise on or above public land. The costs of this tax are often combined with the costs of the advertising tax in the same tax assessment.

The rules around this tax and about what constitutes advertising may vary in different municipalities. To find out if you have to pay advertising tax and the amount, contact your municipality (in Dutch).

Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO

This information is provided by

Netherlands Enterprise Agency, RVO