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Landfill tax (waste disposal tax)

This information is provided by

Netherlands Enterprise Agency, RVO

If you operate a waste processing plant that has a landfill site or own a waste incineration plant, you are required to pay a landfill tax.

Do you operate a waste processing plant with a landfill site or do you own a waste incineration plant? Or do you export waste to a landfill site or incineration plant? You are required to pay landfill or waste disposal tax (afvalstoffenbelasting, in Dutch). You can pass on these costs to your clients.

Exemptions

You do not have to pay any landfill or waste disposal tax for:

Filing the tax

Waste processing businesses must file and calculate (in Dutch) this tax themselves. To calculate the waste disposal tax you need to know the weight of the waste materials you have accepted for the period. You can find the rates (per 1,000 kilograms) for each year on the Dutch Tax and Customs Administration’s website (in Dutch).

Extended producer responsibilty

Recycling and waste management are priority topics for the EU, and the coming years will see a shift towards extended producer responsibility and recycling of waste. You can find more information on these ambitions on the Rijkswaterstaat Environment website.

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This information is provided by

Netherlands Enterprise Agency, RVO
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