Dutch Municipal Taxes: Waste Tax, Sewer Charges & Water Board Tax

Updated: 14 October 2026

Dutch municipal taxes are an important part of the cost of living in the Netherlands, especially for expats and newcomers receiving their first annual tax assessment. Depending on where you live, you may have to pay waste collection charges, sewerage charges and water board taxes. Homeowners can also be liable for property tax, and residents on a low income may qualify for tax relief.

The rules and amounts vary by municipality and regional water authority. This guide explains the main charges, who generally pays them, what the 2026 rates look like in Amsterdam and how to check whether you can reduce your bill.

If you are still getting familiar with Dutch household expenses, read our Taxes and Money in the Netherlands guide for the wider picture of personal finances, taxes and allowances.

1. What Are Dutch Municipal Taxes?

Municipal taxes are local charges collected to help fund public services and infrastructure. Depending on the municipality, they can contribute to waste collection, sewerage systems, local facilities and other public services.

In Dutch, municipal taxes are called gemeentelijke belastingen. The types of charges, rates and exemptions depend on the municipality and your circumstances.

It is important to distinguish three different types of bills:

• Municipal taxes: charges from your municipality (gemeente), such as waste collection tax and, for eligible property owners, property tax.
• Water authority taxes: charges from a regional water authority (waterschap) to fund water management, flood protection and wastewater treatment.
• Drinking water bills: charges for the drinking water supplied to your home, which may include consumption costs, fixed charges, VAT and tap water tax.

These are separate costs, although some may be administered by organisations with similar names. For example, Waternet supplies drinking water in Amsterdam and provides information about water authority taxes for the Amstel, Gooi en Vecht water authority.

For an overview of drinking water charges, see Waternet’s official drinking water costs page.

2. Which Municipal Taxes Might You Have to Pay?

Not everyone pays every local tax directly. Your bill depends on whether you rent or own your home, how the municipality levies a particular charge, your household situation and the property involved.

Waste collection tax (afvalstoffenheffing)

The waste collection tax helps pay for collecting and processing household waste. In Amsterdam, the charge depends on the number of people registered at the address on 1 January of the tax year.

Amsterdam’s 2026 rates:

• €352 per year for a single-person household.
• €469 per year for a household with two or more people, including babies and children.

These figures apply to Amsterdam in 2026. They are not nationwide rates, and other municipalities may use different amounts or calculation methods.

The household category is based on the registered household at the relevant date, rather than simply how many people happen to be at home when the bill arrives.

Official source: City of Amsterdam — Waste collection charge.

Property tax (onroerendezaakbelasting, OZB)

Property tax is generally charged to owners of homes and to owners or users of business premises, depending on the type of property. For residential properties, the owner is liable for the homeowner property tax; an ordinary residential tenant is not charged this homeowner levy directly by the municipality.

The amount is calculated as a percentage of the property’s WOZ value. The WOZ value is the official assessed value used for various Dutch taxes. Amsterdam uses the WOZ value as of 1 January of the previous year for its property tax calculation.

Amsterdam’s residential property tax rate for 2026 is 0.0527% of the WOZ value.

For illustration, if a home has a WOZ value of €400,000, the calculation at that rate is:

€400,000 × 0.0527% = €210.80 per year.

This is only an example of the calculation, not a statement of what every homeowner will pay. Rates, property values and liability differ by municipality and situation.

Official source: City of Amsterdam — Property tax (OZB).

Sewerage charges (rioolheffing)

Sewerage charges help fund sewer connections and related infrastructure. The rules distinguish between property owners and high-volume water users.

Amsterdam’s 2026 sewerage charges:

• Property owners: €192.04 per year for each independent property connected to the sewer system.
• High-volume water users: a separate user charge applies when annual water consumption exceeds 300 m³. The amount depends on the volume consumed.

For example, the 2026 user charge for consumption between 301 m³ and 1,000 m³ is €564. Higher consumption brackets have higher charges.

An ordinary residential tenant should not assume that they owe the owner’s fixed sewerage charge. The separate user charge is relevant only when the applicable annual water-consumption threshold is exceeded. Check the municipal assessment and the official rules for your circumstances.

Official source: City of Amsterdam — Sewer charges.

3. What Is Water Board Tax (Waterschapsbelasting)?

Water board tax is separate from municipal tax. Regional water authorities collect it to fund water management, flood protection, maintenance of dikes and wastewater treatment.

The Dutch term is waterschapsbelasting. The amount depends on the water authority responsible for your area and on whether you rent or own your home, your household size and, for property owners, the relevant property value.

In the Amsterdam region served by Amstel, Gooi en Vecht (AGV), water authority taxes can include the following charges.

Resident water system charge (watersysteemheffing ingezetenen)

This is an annual charge for residents in the relevant water authority area. It helps fund water system management and protection against flooding.

For 2026, the AGV rate is €186.85 per home. This is an example for the AGV area, not a rate that applies throughout the Netherlands.

Water treatment charge (zuiveringsheffing)

This charge contributes to cleaning wastewater. In the AGV area, the amount depends on the number of pollution units assigned to a household.

For 2026, the charge is €92.79 per pollution unit. A person living alone generally pays for one pollution unit, while a household with two or more residents generally pays for three units under the AGV rules.

Water system charge for buildings (watersysteemheffing gebouwd)

Property owners may also pay a charge based on the WOZ value of their property. For residential properties in the AGV area, the 2026 rate is 0.017654% of the WOZ value.

Tenants do not pay this building-owner charge directly as property owners, although the owner receives a separate assessment for the property where applicable.

Official source: Amstel, Gooi en Vecht — Water authority tax rates for 2026.

4. How Much Water Board Tax Do Renters Pay?

If you rent a home in the AGV water authority area, you generally pay the resident water system charge and the water treatment charge. The building-owner charge is handled separately.

The AGV’s 2026 examples show the following annual totals:

These are official examples for the AGV service area. They do not represent the full amount of local taxes or drinking water costs, and they may not apply to someone living in another water authority area.

In shared accommodation, the water authority assessment may be sent to one resident, depending on the registration and property arrangements. Residents sharing a home should agree how to divide any shared costs fairly.

Official source: AGV — Water authority tax rates and examples.

5. Do Homeowners Pay More Than Renters?

Homeowners may be liable for additional charges because they own the property. In addition to relevant resident charges, an owner may have to pay residential property tax (OZB) and a water system charge for the building based on its WOZ value.

The overall difference depends on the municipality, water authority, household size and property value. It is therefore not possible to give one annual total that applies to every homeowner in the Netherlands.

The AGV’s official 2026 examples illustrate the difference. For a home with a WOZ value of €444,000, the authority lists the following totals:

• Owner living alone: €358.02 for the specified AGV water authority charges.
• Owner living with two or more residents: €543.60 for the specified AGV water authority charges.

These examples cover the listed water authority taxes only. They exclude municipal taxes, property tax (OZB), mortgage costs, utilities and other household expenses.

If you rent, read your municipal assessment carefully rather than assuming that every tax associated with the building is your personal responsibility. For questions about costs included in your rent, check your rental agreement and seek advice from an appropriate tenant advice service.

6. How Do You Receive Your Municipal Tax Assessment?

Municipalities use their own procedures to issue tax assessments. In Amsterdam, residents generally receive a combined municipal tax assessment, called a gecombineerde aanslag, during the first three months of the year.

Depending on the taxes applicable to your circumstances, the assessment may list:

• Waste collection tax (afvalstoffenheffing).
• Business waste collection charges, where relevant.
• Property tax (OZB).
• Movable property tax (RRB), where relevant.
• Sewerage charge (rioolheffing).

The assessment also shows the WOZ value where applicable. If the WOZ value has not yet been determined, a combined assessment may be sent later.

You may receive the assessment by post or digitally through MijnOverheid, depending on your settings and the municipality’s arrangements.

If you are unsure whether a letter is a municipal tax assessment or a water authority assessment, check the sender, the tax descriptions and the payment instructions before paying.

Official source: City of Amsterdam — Combined tax assessment.

7. Can You Get a Tax Waiver If You Have a Low Income?

Yes, you may qualify for a local tax waiver, known in Dutch as kwijtschelding, depending on your income, savings, assets and personal circumstances. A waiver means that you do not have to pay the specific taxes covered by the decision.

In Amsterdam, eligible residents may apply for a waiver for certain municipal taxes and certain water authority taxes. The waiver is not automatic, and not every type of tax can be waived in every situation.

What does the municipality consider?

Amsterdam assesses financial circumstances under its applicable rules. Factors can include income after certain essential costs, savings, assets and the type of tax involved.

The City states that the assessment generally needs to be in your name, no appeal against the assessment can be pending, and the tax must remain unpaid or have been paid less than three months earlier to meet its stated general conditions.

How to apply in Amsterdam

1. Read the City of Amsterdam’s eligibility conditions for a tax waiver.
2. Check which charges on your assessment can be included.
3. Apply online through Mijn Belastingen using the municipality’s procedure.
4. Provide any additional documents requested by the Tax Department.
5. Read the decision carefully and follow the instructions if more information is required.

Amsterdam states that it normally issues a decision within eight weeks and that you do not need to pay the covered assessment while your waiver application is being processed.

If the water authority assessment was issued by Hoogheemraadschap Hollands Noorderkwartier rather than AGV, you must apply to that authority instead.

Official sources:

• City of Amsterdam — Apply for a tax waiver.
• AGV — Water authority tax and remission.

Important: Eligibility depends on the applicable assessment rules and your financial situation. Receiving a low income does not automatically guarantee a waiver.

8. What If You Cannot Pay Your Tax Bill at Once?

If you cannot afford to pay the full assessment immediately, do not ignore the letter. Contact the relevant municipality or water authority to find out which payment options are available to you.

Paying Amsterdam municipal taxes in instalments

For an eligible combined municipal tax assessment, Amsterdam allows payment in one amount or in eight instalments by automatic direct debit. You can arrange the instalment option through Mijn Belastingen. There are no extra costs for this eight-instalment option.

Payment arrangements for outstanding amounts

Amsterdam also offers payment arrangements for eligible outstanding municipal taxes. These can allow payment over up to 12 instalments, but collection interest may apply. Check the conditions before agreeing to a payment arrangement.

Paying water authority taxes

Water authorities have their own payment procedures. If you receive an AGV assessment, check its official information about payment instalments, financial assistance and remission.

A municipal payment arrangement does not automatically change the deadline for a separate water authority assessment. Contact each organisation responsible for the bill.

Official sources:

• City of Amsterdam — Paying your tax assessment.
• City of Amsterdam — Payment arrangements.
• AGV — Water authority tax payment options.

9. What If You Think Your Tax Assessment Is Wrong?

If you believe that a municipal tax assessment is incorrect, check the details before paying or filing an objection. Common questions include whether the correct address was used, whether the registered household size is correct and whether a property value or charge has been calculated correctly.

In Amsterdam, you can submit an objection through the City’s tax services. Check the instructions on your assessment and the official objection page to confirm the applicable deadline and required documents.

Amsterdam generally requires an objection to be submitted within six weeks of the date on the assessment notice. The City’s published guidance says you do not need to pay the amount, or the part of the amount, that you are appealing until a decision has been made.

If you disagree with the decision on your objection, a separate appeal procedure may be available. The deadline and procedure are explained in the decision letter.

If the bill was issued by a water authority, use that authority’s own objection procedure instead. An objection to one organisation does not automatically challenge a bill issued by another.

Official sources:

• City of Amsterdam — Appeal your municipal taxes.
• City of Amsterdam — Appeal your WOZ value.
• City of Amsterdam — Appeal a decision on your tax objection.
• AGV — Water authority tax objections.

10. What Happens If You Move House?

Moving to another address can affect some local charges, but the rules vary by tax type.

In Amsterdam, if you move to another municipality and nobody remains at your former address, you may qualify for a refund of the waste collection charge you have already paid. The City states that a qualifying refund is normally issued automatically within six weeks of the move.

If you move to another home within Amsterdam, you will not receive a refund of the waste collection charge for the old address. The charge for your new address normally starts from the following year.

Some property-related charges, including residential property tax and the sewerage charge for owners, remain payable for the full calendar year. If you sell a home or business premises, the notary usually settles relevant property taxes between the parties.

Water authority taxes have their own rules. The resident water system charge may be based on the address where you lived on 1 January, while the water treatment charge can be adjusted when your circumstances change.

Official sources:

• City of Amsterdam — Tax refunds when moving house.
• AGV — Water authority tax information.

11. Frequently Asked Questions

Are municipal taxes the same throughout the Netherlands?

No. Municipalities set their own rates and rules within the applicable legal framework. Water authority tax rates also vary by the water authority responsible for your area.

Do tenants pay municipal taxes in the Netherlands?

Tenants can be liable for household-related charges such as waste collection tax and certain water authority taxes. Residential property tax is generally paid directly by the property owner. The exact charges depend on the tax, municipality, water authority and household circumstances.

Do I have to pay water board tax if I rent?

Generally, yes, if you live in an area where the relevant water authority charges resident water system and water treatment taxes. In the AGV area, the amount depends on household size and the applicable assessment rules.

What is the difference between Waternet’s water bill and water authority tax?

A drinking water bill covers the supply of tap water and related charges. Water authority tax helps fund regional water management, flood protection and wastewater treatment. They are separate charges, even when the organisations administering them are connected.

Can I get Dutch municipal taxes waived if I receive benefits?

Possibly. Eligibility depends on the municipality’s rules, your income, savings, assets and the type of assessment. Receiving a benefit does not automatically guarantee tax remission.

How do I pay Amsterdam municipal taxes in instalments?

If your combined assessment qualifies, you can arrange payment in eight instalments by automatic direct debit through Mijn Belastingen. Other payment arrangements may be available for outstanding amounts, potentially with collection interest.

Where can I check my WOZ value?

Your WOZ value is normally shown on the municipal tax assessment. You can also consult the municipality’s official property valuation service for information about your home.

Can I ignore a tax bill if I disagree with it?

No. Check the objection instructions and deadline on the assessment and submit an objection through the relevant authority if necessary. If you cannot afford the bill, separately check whether a payment arrangement or tax waiver is available.

12. Key Takeaways

• Dutch municipal taxes vary by municipality and are separate from water authority taxes and drinking water bills.
• Amsterdam’s 2026 household waste collection tax is €352 for a single-person household and €469 for a household of two or more.
• Residential property tax is generally charged to the homeowner and is linked to the property’s WOZ value.
• Amsterdam’s 2026 fixed sewerage charge of €192.04 applies to property owners; a separate user charge applies when annual water consumption exceeds 300 m³.
• Water authority tax depends on the relevant regional authority, household circumstances and property ownership.
• People on low incomes may qualify for a tax waiver, but they must meet the applicable requirements and apply.
• If you cannot pay, contact the organisation that issued the bill to ask about instalments or other available assistance.
• Check the assessment carefully and act within the relevant deadline if you want to challenge it.

Understanding Dutch municipal taxes can help you plan your household budget and avoid unexpected bills. Start by identifying which organisation sent your assessment, then check the rates and eligibility rules that apply to your address and circumstances.

Official Sources

• City of Amsterdam: Municipal taxes overview
• City of Amsterdam: Combined tax assessment
• City of Amsterdam: Waste collection charge
• City of Amsterdam: Property tax (OZB)
• City of Amsterdam: Sewer charges
• City of Amsterdam: Apply for a tax waiver
• City of Amsterdam: Appeal your municipal taxes
• City of Amsterdam: Appeal a decision on your tax objection
• Amstel, Gooi en Vecht: Water authority tax rates for 2026
• Amstel, Gooi en Vecht: Water authority tax and remission
• Waternet: Drinking water costs

This guide provides general information, not individual tax or legal advice. Rates and rules can change each year and differ by location. Confirm your own assessment with the municipality or water authority that issued it.

More in our guide: Taxes and Money in the Netherlands