Regional water authority tax

The regional water authority (waterschap, in Dutch) uses water authority taxes (waterschapsbelasting, in Dutch) to pay for its work. For example, it builds and maintains dikes, embankments, ditches and ponds. It also makes sure the water level and water quality remain in good condition.

Paying water authority tax

Once a year, you receive a tax assessment. It shows how much you have to pay. The regional water authority sets the tax rates for its region. You can ask your regional water authority how your tax is calculated.

Your water authority tax assessment can include:

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

Which levies you have to pay depends on your situation and where your business is located.

Water purification levy

You have to pay a water purification levy if your business discharges wastewater into the sewer.

Pollution levy

You have to pay a pollution levy if your business discharges wastewater directly into surface water that the regional water authority manages.

Water system levy

There are 4 groups that pay a water system levy:

• the person living in a residence (either owner or renter) pays a water system levy for residents
• the owner of a residence or other building pays a water system levy for built-up land
• the owner of non-built-up land pays a water system levy for non-built-up land
• the owner of a nature area pays a water system levy for nature areas

If you have a leasehold right (erfpacht), you may have to pay the levy instead of the owner.

Road levy

In some regions you have to pay a road levy to the regional water authority. The water authority uses this money to maintain roads and cycle paths outside built-up areas (except provincial and national roads).

Other taxes

Precario tax

Do you have objects on, above or under land or water owned by the regional water authority? You may have to pay precario tax (precariobelasting).

Fees

Water authorities can also charge fees, for example for processing a permit application.

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 authority’s tax assessment? You can file an objection with your regional water authority.