Municipal taxes

The Hague levies municipal taxes via the Municipal Tax Department (Belastingzaken). The revenues from taxation are used for building roads, collecting and treating waste, maintaining waste incineration plants and other civic services that make The Hague a nice place to live.

The Municipality of The Hague has 11 different types of taxes but, happily, not all of them will apply to you. Nearly all of us, though, need to pay a few types of tax, and these include:

1. Afvalstoffenheffing or Waste Tax

This tax covers the collection and processing of domestic waste. As of 2005 this tax is no longer paid through monthly bills collected by the ENECO power company, but by means of a notice assessment. In most cases this tax is combined on the same notice of assessment as property tax (OZB) and the sewage charge for property owners.

2. Onroerendezaakbelasting or Property Tax

Onroerendezaakbelasting, or OZB for short, is levied on real estate (onroerende zaken) such as houses and business premises. The OZB comprises two types of tax, one for owners (eigenarenbelasting or benefical or ownership-related property tax) and one for users of real estate (gebruikersbelasting or occupancy-related property tax). From 2006 the users tax for homes is not longer levied, but you still have to pay when you use other property than homes. The basis for the taxation is the property value.

3. Rioolrecht eigenaren or Sewage Charges for Owners

As a property owner you will be charged a rioolrecht, or sewage charge, for your connection to the municipal sewer system.

4. Hondenbelasting or Dog Tax

You do not need a permit for your dog in the Netherlands. However, dogs are taxed. They must be registered with the Municipal Tax Department by sending a letter which includes your contact information, the date you arrived in The Hague, and the number of dogs you have.

Payment

Municipal taxes must be paid before the due date stated on the notice of assessment, or aanslag. In most cases you can apply for automatic monthly payments to be debited from your bank account. If you are unable to pay within the stipulated terms of payment, you may be eligible for a repayment arrangement. If you fail to have paid the tax on the due date or have not applied for a repayment scheme you will be charged extra costs such as collection charges (invorderingskosten) and interest on overdue tax (invorderingsrente), so it pays to pay on time.

Remission of Tax

If you have a low income or have no property or valuables, you may be eligible for remission of the tax outlined above. You can contact the Municipal Tax Department for more information about the remission arrangement.

See also:

• Municipal Tax Department
• www.denhaag.nl/belastingdienst (in Dutch)