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Government information for entrepreneurs

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Landlord levy

This information is provided by

Netherlands Enterprise Agency, RVO

If you let more than 50 houses in the social housing sectorExternal link for a rent on or below the threshold for eligibility for rent allowance, you must pay a landlord levyExternal link (verhuurderheffing, in Dutch)to the Dutch Tax and Customs Administration. The levy is a percentage of the value of the rented houses.

Filing a landlord levy return

To pay the levy, you have to log in to the secured section of Dutch Tax and Customs Administration websiteExternal link. Then select the landlord levy tax return form (Aangifte verhuurderheffing voor ondernemers), which can be found under other forms (Ovrige fomulieren, in Dutch).

Landlord levy exemption

If you are a housing association and you invest in social housing in regions affected by shrinkage (where demand for cheaper housing is on the rise), you may be eligible for an exemption from the landlord levyExternal link (Vrijstelling van de Verhuurderheffing, in Dutch).

This article is related to:

This information is provided by

Netherlands Enterprise Agency, RVO