Municipal tax on encroachments on or above public land (precario)
Do you use land that belongs to the municipality? For example for a terrace, canopy, advertising sign, scaffolding, or container? You often have to pay a municipal tax for the use of public land. This is a tax on encroachments on or above public land, also called precario tax.
Find out more or arrange now
at your municipality, province, or water authority
Do you use a plot of municipal land, for instance by:
- suspending a canopy, awning, or flag above it
Then you have to pay precario tax (precariobelasting).
Mooring fees
In some municipalities you also need to pay mooring fees (liggeld) for commercial vessels or houseboats with fixed mooring. This is the case when your vessel or houseboat uses a public waterway. Mooring fees are a type of precario tax.
Tax on displaying items for sale on the street
In some municipalities, you also have to pay precario tax 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 Dutch). In some cases, you will also need a display permit (uitstallingsvergunning).
Tax on market stalls
In some municipalities, you have to pay precario tax if you want to have a market stall. You also need a market permit. Some municipalities charge the precario tax separately, others include it in the market permit. Check with your municipality if you need to pay the tax separately.Â
No precario tax on energy, water, telecoms, and rented land
If you rent land from the municipality, for example for a terrace, you do not have to pay precario tax. You also do not have to pay percario tax if you have a legal or contractual obligation to place objects such as cable networks, pipes or cables related to energy, water and telecoms in, on, or above municipal land.