Groundwater levy (grondwaterheffing)
Do you extract groundwater with an installation for groundwater extraction (grondwateronttrekking)? For example, to use the water for agricultural crops or to keep a construction site dry? ? You have to pay the groundwater levy (grondwaterheffing) to your provincial authority.
Find out more or arrange now
at your municipality, province, or water authority
You must pay groundwater levy (grondwateronttrekkingsheffing) if you hold a permit for extracting or infiltrating groundwater. Or if you are required to report your groundwater extraction activities (duty to inform, informatieplicht).
Some groundwater extraction activities are exempt from paying the groundwater levy (in Dutch). For example, the remediation of soil or groundwater contamination, using open geothermal systems, or drainage or dewatering of land.
How much groundwater levy do you pay?
The more water you extract, the more groundwater levy you pay. You can compensate part of your groundwater extraction with infiltration if this is stated in the conditions for your permit. If this is the case you can deduct part of the m3 you extracted. How much you may deduct depends on the province.
How do you pay groundwater levy?
The provincial authority will send you a tax return form. You need to state the amount of groundwater in m3 you extracted on the form. The province will then let you know how much you have to pay via an assessment.
It depends on the province if you have to pay the groundwater tax per year or per quarter.