What is the betterment levy?
Does your local municipality improve the area where your business is located? For example, by installing a sewerage system, or building a bicycle path or shopping centre? The municipality may decide you have to pay a betterment levy (baatbelasting).
A betterment levy may only be imposed if there is an advantage for you. Your business must benefit from the redevelopment.
How much is the betterment levy?
Before a municipality installs a facility, it decides which part of the costs the owners of properties in the area must pay. The amount of tax they must pay depends on how much they benefit from the new facility. You can find information on the betterment levy in the tax regulation of your municipality.