Advertising tax

This information is provided by

Netherlands Enterprise Agency, RVO

In het Netherlands you may have to pay advertising tax (reclamebelasting) to the municipal authority for advertising that is visible from the public road (e.g. billboards and illuminated signs). It is irrelevant whether the advertising is above private or public land.

Conditions

You will normally need an All-in-one Permit for Physical Aspects 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 municipalityExternal link (in Dutch).

Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO

This information is provided by

Netherlands Enterprise Agency, RVO