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 (in Dutch).

Do you use tap water?

Your tap water supplier measures your water use from your water meter. You pay tap water tax over the first 300 m3per year per connection. You pay the tax to your supplier. The supplier then pays it to the Dutch Tax and Customs Administration (Belastingdienst). The tap water tax is listed separately on your water bill.

Do you supply tap water?

Do you supply tap water through a pipeline network or a distribution network? You must keep to some specific rules:

• You must calculate the tap water tax (in Dutch)
• You must declare and pay tap water tax (in Dutch) to the Dutch Tax and Customs Administration
• Your administration must meet the requirements specified by the Dutch Tax and Customs Administration (in Dutch)

You do not have to pay the tap water tax on water you supply for emergency facilities, such as fire hydrants and sprinkler systems.