Remission of municipal and water authority taxes
Small independent businesses in the Netherlands that are not able to pay their municipal or Regional Water Authority taxes, may be eligible for a full or partial remission. The municipality will assess whether or not a business qualifies for remission based on their income, assets and expenditure.
It only concerns taxes that are not related to the company or the profession it practises:
- municipal taxes: waste collection charge, sewerage charge, dog tax and property tax (owner's share in the house)
- water board tax: water system charge, water pollution charge and water purification charge
As your income will be determined later on, you will first be granted a postponement of payment.
Corona crisis: temporary payment extension of water authority tax
Are you unable to pay the water authority tax in time? Most Regional Water Authorities allow you to apply for a temporary extension of payment. The extension will be for a specific limited time of 3 to 6 months. Check with your Regional Water Authority (in Dutch) if you are eligible for an extension and for how long. It has also been made easier to apply for a payment arrangement. You then pay the water authority tax in parts over an extended period.
When do you qualify?
- You are a self-employed person.
- You have a small payment capacity.
- You have no capital.
How to apply?
You apply for a remission to your municipality or Regional Water Authority.
Please note: Municipalities and Regional Water Authorities are not obliged by law to remit taxes. Ask your municipality or water authority whether a remission is possible.