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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 rented houses in the regulated sector for a rent on or below the rent allowance limit, 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

You will find your digital tax return in the secured section of their websiteExternal link (only available in Dutch).

Landlord levy reduction

In some cases, for instance when you invest in transforming offices to dwellings, you may apply for landlord levy reduction (Regeling Vermindering Verhuurderheffing, RVV).

This article is related to:

This information is provided by

Netherlands Enterprise Agency, RVO