Waste tax (landfill tax)
Do you own or operate a waste processing plant with a landfill site, or a waste incineration plant? Or do you export waste to a foreign landfill site or incineration plant? You must pay waste (landfill) tax (afvalstoffenbelasting, in Dutch).
How to file waste tax?
Waste processing businesses must file and calculate the waste tax themselves (in Dutch), using the appropriate tax return form (Aangifte afvalstoffenbelasting, in Dutch). You calculate the waste tax (in Dutch) based on the total weight of the waste materials you have processed or transported during the period you are filing for.
The tax rates (per 1,000 kilograms) are published each year on the Netherlands Tax Administration’s website (in Dutch).
Reduced waste tax
If not all waste materials you handle is incinerated or deposited on your landfill, you can apply for a reduction of your waste tax. If this is the case, your waste administration must meet several requirements (in Dutch). For example, it must demonstrate that the waste materials have not been in contact with the soil and that these have been in your facility for less than 3 years. It must also state how much tax was levied for the materials.
How to file the tax as a transporter of waste materials
Do you export or import waste materials with a permit from the Human Environment and Transport Inspectorate (ILT)? You must also declare waste tax. You must first request a report with the total weight of waste materials you transported with the application form EVOA Kennisgeving (under Afval, in Dutch).
Exemptions from waste tax
You do not pay waste tax for: