Municipal tax on encroachments on or above public land (precario)

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Netherlands Enterprise Agency, RVO | Statistics Netherlands, CBS

Do you use land that belongs to the municipality? In most cases a municipal tax is owed for the use of public land (officially, this is a tax on ‘encroachments on or above public land’, precariobelasting). Anyone who uses a plot of municipal land, for instance by installing an object on it, suspending an object above it or anchoring an object in the ground, has to pay this tax. This includes outdoor terraces, projecting roofs, billboards, scaffolding or containers. The tax also applies if you install cables, tanks or pipes in municipal land. The amount owed depends on how the land is used. If you rent this land from the municipality, you do not have to pay the tax.

Displaying items for sale on the street

In some municipalities, you also have to pay municipal tax on encroachments on or above public land if you display items for sale on the street. The amount depends on how the public space is used. You can find out if and how much you should pay from your municipality. In some cases, you will also need a display permit (uitstallingsvergunning). Some municipalities include the encroachment tax in the cost of the permit.

What you must do

You will normally need a permit to use public space (e.g. an All-in-one Permit for Physical Aspects), for which you have to pay a fee. In some municipalities, the tax on encroachments on or above public land is included in the cost of the permit. Also, you will usually have to include information about the size and location of the object with your application to the municipal authority.

Statistics: precariobelasting

Average municipal taxes (precariobelasting) in euro per capita.

Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO

This information is provided by

Netherlands Enterprise Agency, RVO
Statistics Netherlands, CBS