Apply for a tax waiver

Do you have a low income and no assets? Request a waiver of your municipal taxes. You then will not have to pay the taxes or you will have to pay only part of the taxes.

For which taxes?

You can apply for a tax waiver for:

  • waste tax (afvalstoffenheffing)
  • dog tax (hondenbelasting), only the amount for the 1st dog
  • property tax (onroerendezaakbelasting)
  • sewage charge for owners (rioolheffing eigenarendeel)
  • docking fee for houseboats (liggeld voor woonschepen)

    Conditions

    You can apply for a waiver if:

    • the assessment has not yet been paid
    • the assessment (or part of the assessment) was paid no more than 3 months ago

    Independent businesses

    Do you own your own business? Then you could be eligible for a (partial) tax waiver if you:

    • have an arrangement procedure
    • receive benefits on the basis of the Besluit Bijstandverlening Zelfstandigen 2004 (BBZ) and do not have any assets. You can only get a tax waiver for private taxes. Not for the taxes connected to running the business.

    Needed in your application

    To apply for a waiver you will need your tax assessment.

    You will also need to enclose attachments with your application. With your information and information about your housemate(s). See what is applicable to your situation:

    • Send a copy of:

      • Salary and/or benefits specifications for you and/or your housemate(s) (if you had fluctuating earnings, specifications for the last 3 months).
      • Are you a student? Is your housemate/child living at home a student? Submit information about:

        • the student grants received from DUO (Dienst Uitvoering Onderwijs)
        • the proof of enrolment at the educational institution for the current academic year.
    • To see how much you can pay, the municipality will calculate the difference between your earnings and expenditures. Send a copy of the documents for you and your housemate(s) which apply to your situation:

      • The most recent rental increase and/or the annual overview of your outstanding mortgage.
    • Do you and/or your housemates have a disabled parking permit? Or Wmo support for the use of the car? Send a copy of these documents.
    • Send the most recent overview for you and your housemate(s) (not for parents and children who are living at home).

      • Complete overviews of the bank and savings account(s) or investment account(s) from the last month, which clearly state the opening balance and closing balance for you and for your housemate.

        Apply

        You can apply for a tax waiver online with your DigiD.

        Apply for tax waiver with DigiD

        No DigiD? You can request a tax waiver application form without DigiD.

        How long does it take?

        • The municipality aims to take a decision within 13 weeks after receiving your application. It will look at your documents and the information you provided. Sometimes the municipality will need additional information. You will then get a letter. Answer this letter within 14 days. This way you prevent the municipality from rejecting your application.
        • Once the municipality receives your application, you will get a temporary suspension of payment until the municipality takes a decision. You will get a confirmation of receipt within 10 days after the municipality has received your application.

        Good to know

        The municipality will assess your right to a tax waiver based on information from the UWV, RDW, BRP and the Tax and Customs Administration (Belastingdienst).

        The rules for the assessment are in the Leidraad Invordering en de Kwijtscheldingsregeling gemeentelijke belastingen and the (Uitvoeringsregeling) Invorderingswet 1990. More information can be found (in Dutch) on the page Regelgeving zoeken.

        Contact

        Contact the Municipal Tax Department

        Also see: Tax waiver