HomepageMunicipal taxes and water board tax
On this page you find information in relation to paying municipal taxes and water board tax. Owners of business premises have to pay property tax and water board tax. You pay frontage tax if you use public land. For your local municipality’s waste collection service you pay a refuse collection charge.
Choose a tax from the list below for further information.
Municipal taxes and water board tax
Advertising tax
You may have to pay advertising tax (reclamebelasting) to the municipal authority for advertising that is visible from the public highway.
Municipal tax on encroachments on or above public land
Municipal tax on encroachments on or above public land (precariobelasting) is a payment for maintaining or placing, for example, a catering establishment terrace, canopy, billboard, scaffolding or container on or above public land.
Property tax
As the owner or occupant of a business property you have to pay property tax (onroerendezaakbelasting, ozb).
Sewerage charge
You have to pay a sewerage charge (rioolheffing) if you own a business property that is connected to the municipal sewerage system.
Waste collection charge
If your local municipality collects industrial waste from you, you will have to pay a waste collection charge (reinigingsrecht).
Water board tax
If you own land, buildings or nature reserves or if you occupy or use commercial premises, you have to pay water board tax (waterschapsbelasting).
