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Groundwater tax (grondwaterheffing)

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Netherlands Enterprise Agency, RVO

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Does your business extract groundwater? In the Netherlands, you will have to pay groundwater tax (grondwaterheffing) to the provincial authority.

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Are you the holder of an installation (structure or facility) for groundwater extraction (grondwateronttrekking)? For instance to use the water for agricultural crops or to work dry when you carry out construction work? You have to pay groundwater tax to the provincial authority.

How much groundwater tax do you pay?

The tax is levied per m3, per year or per quarter. The more water you extract, the higher the tax. 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. It depends on the province how much this is.

How do you pay groundwater tax?

The provincial authority will send you a tax return form. You need to state the amount of groundwater 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 yearly or quarterly.

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Netherlands Enterprise Agency, RVO
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