Tap water tax (BoL)

In the Netherlands, you pay tap water tax (belasting op leidingwater, BoL). This tax is an environmental tax. The authorities set the tax rate per cubic meter tap water annually.

Tap water tax is collected by the supplier of tap water, who then pays it to the Dutch Tax and Customs Administration (Belastingdienst). This is listed seperately on the water bill. Tap water tax is only levied on the first 300 m³ tap water per year per connection.

Do you supply tap water?

If you supply tap water through a connection, there are some specific rules:

• You must declare and pay tap water tax (in Dutch)
• Your administration must comply with the requirements specified bij the Dutch Tax and Customs Administration (in Dutch)
• You do not have to pay taxes on water you supply for emergency facilities such as fire hydrants and sprinkler systems.