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Regional Water Authority tax

This information is provided by

Netherlands Enterprise Agency, RVO

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Do you own land, buildings, or nature areas in the Netherlands or do you use commercial premises? You have to pay water authority tax. Read more.

Do you own land, buildings, or nature areas in the Netherlands? Or do you use commercial premises? You have to pay water authority tax (waterschapsbelasting, in Dutch) to your regional water authority (waterschap, in Dutch).

With these taxes the regional water authority (also called water board) pays for the construction and maintenance of for example dikes, embankments. dithces and ponds. They also make sure the water level and water quality remain in good condition.

Water authority tax can consist of, for example:

  • a water purification levy
  • a pollution levy
  • a water system levy

Water purification levy

You have to pay a water purification levy if you use commercial premises and discharge wastewater into the sewer. The amount levied depends on the rate for the levy and the degree of pollution.

Pollution levy

You have to pay a pollution levy if you use commercial premises and discharge wastewater into surface water. The amount of the levy depends on the rate used for the levy and the degree of pollution.

Water system levy

You have to pay a water system levy if you own land, buildings, or nature areas. The water system levy consists of an assessment for built-up land, an assessment for non-built-up land, and possibly an assessment for nature areas. The amount of the assessment for built-up land depends on the 'WOZ value' (WOZ-waarde), which is the value of the building under the Valuation of Immovable Property Act (Wet Waardering Onroerende Zaken, WOZ). The assessment for non-built-up land and the assessment for nature areas are based on the number of hectares of land that you own.

Other water authority taxes

Road levy

In some regions the water authority is also responsible for the management and maintenance of roads (in general on dikes). These regional authorities can charge a road levy.

Precario tax

If you want to use land owned by the Regional Water Authority, you may have to pay a municipal tax for 'encroachment on or above public land' (precariobelasting).

Dues and fees

Water authorities can also charge duties and fees, for example the tax for a permit from the water board.

Rates and assessments

Once a year, in general at the start of a calendar year, you will receive the tax assessment. To find out which rates apply for the water authority taxes in your region, you can contact your regional water board (in Dutch). They can also tell you more on payment methods.

Your regional water board can also supply you with more information on how the amount is calculated.

Remission of water authority taxes

Small entrepreneurs, such as the self-employed and sole proprietors, can apply for a remission of their private water authority taxes. It depends on the regional water authority if and how you can apply for this tax remission.

Objecting

Do you disagree with the water board tax assessment? You can file an objection with your regional water authority by post, within 6 weeks of the date on the assessment.

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This information is provided by

Netherlands Enterprise Agency, RVO
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