Gemeentebelasting (municipal taxes) Netherlands 2026: Guide for expats
€500-€1,500/year | OZB, waste, sewage, water | Exemptions available | Payment guide
OZB (owners)
Waste collection
Sewage
Water system
Your municipal tax guide
Understanding gemeentebelasting and knowing your exemption options can save expats €500-€2,000+ annually. This guide covers all four tax components, payment methods, appeal processes, and city-specific exemption rules.
Quick overview
Gemeentebelasting (municipal taxes) are annual local taxes paid by residents and property owners in the Netherlands. The taxes cover four main components: OZB (property tax on owners), afvalstoffenheffing (waste collection), rioolheffing (sewage tax), and waterschapsbelasting (water system tax). Most expats receive a blue "aanslagbiljet" (tax assessment envelope) in early spring listing all charges based on property value and household registration.
For renters
- Pay: Waste, sewage, water taxes only
- Typical cost: €500-€800/year
- Owner pays OZB property tax
- Must be registered in GBA
For property owners
- Pay: All four components
- Typical cost: €800-€1,500/year
- Based on WOZ property value
- Can appeal WOZ valuation
Understanding the four tax components
1. OZB (Onroerendezaakbelasting) - Property tax
The OZB is the largest component and applies only to property owners, not renters. This tax is levied annually as a percentage of your property's WOZ-waarde (assessed value).
How OZB works
Formula: OZB = WOZ-value × Municipal tax rate
The WOZ-waarde (World Valuation Act value) is determined each January 1st by municipal valuers based on comparable property sales in your area during the previous year.
2026 rates by major cities
| City | OZB Rate | €400k Property |
|---|---|---|
| Amsterdam | 0.0363% | €145/year |
| Rotterdam | 0.0652% | €261/year |
| The Hague | 0.0521% | €208/year |
| Utrecht | 0.0495% | €198/year |
Important distinctions
- • Owner-occupied (eigenaar): Lower rate for homes you live in
- • Non-owner-occupied (niet-eigenaar): Higher rate for rental properties
- • Rental property user component: Sometimes renters pay a portion instead of owners
2. Afvalstoffenheffing - Waste collection tax
This tax covers residential waste collection services (household garbage and recycling bins). Cost: €200-€500 annually based on household size.
What's covered
- • Weekly or bi-weekly household garbage collection
- • Recycling container collection (plastic, paper, glass)
- • Street sweeping and public area cleaning
- • Administrative costs of waste management
Calculation: Based primarily on household size and number of residents registered at your address, not property value. Municipalities typically charge €200-€400 annually for a single household, €300-€500 for a family of 4.
3. Rioolheffing - Sewage tax
This tax covers wastewater treatment and sewage infrastructure maintenance. Cost: €100-€250 annually per household.
What it covers
- • Wastewater treatment at municipal treatment facilities
- • Sewer line maintenance and upgrades
- • Stormwater drainage systems
- • Water quality monitoring
4. Waterschapsbelasting - Water system tax
Levied by regional water authorities (not municipalities) for water system management, flood prevention, and water quality. Cost: €150-€400 annually.
What it covers
- • Flood prevention dikes and barriers
- • Water level management in canals and waterways
- • Wastewater purification
- • Groundwater extraction and management
2026 changes
As of January 1, 2026, a new water authority tax system takes effect. The watersysteemheffing cost allocation changed:
- • Residents: Pay 50% of water system costs (collectively)
- • Building owners: Pay 44.9% (through property values)
- • Unbuilt land owners: Pay 5.04%
- • Natural area owners: Pay 0.06%
Reading your tax assessment (aanslagbiljet)
The blue "aanslagbiljet" envelope you receive in February-April contains several important documents. Here's how to read and verify it:
What's included in the envelope
- Main assessment sheet: All tax components and total
- Breakdown by tax type: OZB, waste, sewage, water
- Your property details: Address, WOZ-value, residents
- Payment instructions: Due date, methods, installments
- Appeal information: Bezwaar objection process
Example: Rented apartment in Amsterdam
Registered resident in €400,000 apartment:
| Component | Amount | Explanation |
|---|---|---|
| Waste collection | €280 | 1 household × Amsterdam rate |
| Sewage tax | €120 | Apartment classification × rate |
| Water system tax | €180 | Amsterdam water authority rate |
| Total (renters) | €580 | Amount tenant pays |
| OZB (owner pays) | €145 | €400,000 × 0.0363% |
Renters in GBA
Pay waste, sewage, water taxes
Not OZB (owner pays)
€500-€800/year
Property owners
Pay all four components
€400k property example
€800-€1,500/year
Without GBA registration
Landlord liable for all taxes
Illegal not to register
Register: €10-20
Exemptions and reductions (kwijtschelding)
Many expats qualify for partial or complete tax exemptions through the "kwijtschelding" (remittance) process.
Students
- Enrolled at recognized Dutch university
- Income at/below bijstand level
- Limited savings (€1,600-€2,200)
- Often 100% exemption
Save: €300-€600/year
Low-income residents
- Monthly income below threshold
- €1,622-€2,228 (varies by city)
- Limited savings
- Partial exemption (50-100%)
Save: €500-€1,200/year
Social benefits (bijstand)
- Automatic consideration
- Nearly always granted
- Full or substantial exemption
- Applied automatically (many cities)
Save: €500-€1,500/year
How to apply for kwijtschelding
Application steps
- Request form from municipality website or tax office
- Submit proof of income (employment, student letter, benefits)
- Provide bank statements showing savings
- List assets and debts
- Include expense proof (rent, childcare, medical)
Timeline
- Timing: Apply immediately after receiving tax bill
- Decision: 2-3 months
- Appeal: If rejected, request reconsideration
City-specific kwijtschelding thresholds
| City | Single threshold | Couple threshold | Savings limit |
|---|---|---|---|
| Amsterdam | €1,400/month | €2,100/month | €1,600 |
| Rotterdam | €1,570/month | €2,355/month | €1,700 |
| The Hague | €1,450/month | €2,175/month | €1,600 |
| Eindhoven | €1,622/month | €2,227/month | €1,640 |
Payment methods and deadlines
Never ignore unpaid gemeentebelastingen
They have legal enforcement powers most other debts don't, including wage garnishment, goods seizure, and impact on residence permits.
Payment timeline
- February-April: Tax bills issued
- Due date: 30-60 days from issue
- Late payment: 1-2% monthly interest
- Final notice: After 90+ days, enforcement begins
Payment options
- • Automatic debit: 10 monthly payments
- • Online banking: Use bill reference number
- • In person: At municipality office
- • Installment plan: Request for financial hardship
What happens if you don't pay
First notice (30 days)
Payment demand with interest calculation
Second notice (30 days)
Legal notice threatening enforcement
Enforcement (90+ days)
Court processes for seizure, wage garnishment, credit reporting impact, residence permit refusal
Correcting errors and filing appeals
Common errors to check
- • Wrong number of residents: Overpay waste/sewage
- • Incorrect address history: Charged for two addresses
- • Wrong property type: Agricultural vs residential
- • WOZ-value too high: Compare to recent sales
WOZ-value appeal (bezwaar WOZ)
- 1. Request valuation report from municipality
- 2. Compare to similar properties (recent sales)
- 3. File formal objection (within 6 weeks)
- 4. Provide evidence (appraisals, sales data)
- 5. Resolution: 3-6 months
Savings example: €50,000 reduction = €18-32/year
Filing a formal objection (bezwaar)
- Check deadline: Usually 6-8 weeks from assessment letter date
- Request explanation: Ask municipality to itemize if unclear
- Submit bezwaar in writing: Include specific errors and documentation
- Provide evidence: Photos, appraisals, GBA extracts, household changes
- Request hearing: Optional meeting to discuss before final ruling
- Appeal process: Can appeal to independent tax tribunal if rejected
Timeline: 3-6 months for resolution. Overpaid amounts typically refunded with interest.
Frequently asked questions
Expert answers to common municipal tax questions for expats
What are gemeentebelasting and how much do they cost in 2026?
Gemeentebelasting (municipal taxes) are annual local taxes paid by residents and property owners in Netherlands. Total costs range €500-€1,500 annually depending on property ownership and location. The four components are: OZB property tax €145-€500+ (owners only), waste collection €200-€500, sewage €100-€250, and water system €150-€400. Renters typically pay €500-€800 (excluding OZB), while property owners pay €800-€1,500 total.
Who pays gemeentebelasting: renters or landlords?
Standard arrangement: Owners pay OZB (property tax), while registered residents/tenants pay waste collection, sewage, and water system taxes. Total renter cost: €500-€800 annually. Owner-occupied property owners pay all four components (€800-€1,500). Check your rental contract whether taxes are included in rent (all-in), passed through separately (exclusive), or fixed amount monthly.
What is OZB and how is it calculated?
OZB (Onroerendezaakbelasting) is property tax paid only by owners, not renters. Calculated as: OZB = WOZ-value × Municipal rate. 2026 rates: Amsterdam 0.0363%, Rotterdam 0.0652%, The Hague 0.0521%, Utrecht 0.0495%. Example: €400,000 property in Amsterdam = €145/year, Rotterdam = €261/year. The WOZ-waarde (assessed value) is determined annually each January 1st by municipal valuers.
Can students get exemption from gemeentebelasting?
Yes, students often qualify for 100% exemption through kwijtschelding (remittance). Requirements: Enrolled at recognized Dutch university, income at/below bijstand level, limited savings (€1,600-€2,200 depending on municipality). Annual savings: €300-€600. Apply immediately after receiving tax bill by submitting proof of income, bank statements, and student enrollment to your municipality's tax office. Decision takes 2-3 months.
How do I appeal my WOZ-value if it's too high?
To appeal WOZ-value: (1) Request valuation report from municipality within 6 weeks of assessment date, (2) Compare to recent similar property sales in your neighborhood, (3) File formal bezwaar (objection) with evidence (appraisals, comparable sales), (4) Resolution takes 3-6 months. Successful €50,000 reduction saves €18-32 annually on OZB. If rejected, can appeal to independent tax tribunal.
What happens if I move mid-year in Netherlands?
Taxes assessed based on January 1st registration, but you receive pro-rata bills. Old address: charged January 1-move date. New address: charged from move date only. Corrections typically occur June-July. If billed for both addresses for full year: contact both municipalities' tax offices, provide proof of move date (rental contract, registration confirmation), request recalculation. Processing: 2-3 months.
What are the payment deadlines for gemeentebelasting?
Tax bills issued February-April via post or MijnOverheid portal. Payment due: 30-60 days from issue (noted on bill). Late payment: 1-2% monthly interest. After 90+ days unpaid: enforcement proceedings begin (wage garnishment, goods seizure, credit impact). Payment options: automatic monthly debit (10 installments), online banking, in-person at municipality office, or request installment plan for financial hardship.
How do I apply for kwijtschelding (tax exemption)?
Kwijtschelding eligibility: Students, low-income residents (monthly income below €1,622-€2,228), people receiving bijstand. Application: (1) Request form from municipality website or tax office, (2) Submit proof of income, bank statements, asset/debt list, expense proof, (3) Apply immediately after receiving tax bill before due date. Decision: 2-3 months. If rejected, request reconsideration with additional documentation. Savings: €300-€1,200 annually.
What is the 2026 water system tax change?
New water authority tax structure effective January 1, 2026. Cost allocation changed: Residents pay 50% of water system costs (collectively), building owners 44.9%, unbuilt land owners 5.04%, natural area owners 0.06%. Previously based primarily on land value. Properties in flood-risk or densely-populated areas may see higher charges. Typical costs: €150-€400 annually. Contact your regional waterschap (water authority) for updated rates.
Do I need to be registered in GBA to pay gemeentebelasting?
Yes, only people registered in GBA (Gemeentelijke Basisregistratie - municipal registry) receive tax bills. Without registration, landlord is liable for all taxes. However, not registering is illegal if you're a resident (staying 5+ consecutive days/year). Cost to register: €10-15, takes 15-30 minutes with passport, rental contract, landlord signature. Essential for bank accounts, employment, benefits, residence permits.
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Last updated: November 2025 | Next review: January 2026 (for new water tax system and annual rate updates)