Apply for a tax waiver

Do you have a low income and do you not own property or assets? You may be eligible for a waiver of municipal taxes. You will then either not have to pay the taxes or have to pay only part of the taxes. You can apply for a tax waiver on this page.

Which taxes is it for?

The Municipal Tax Department can grant a tax waiver. A tax waiver is only possible for:

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

You can apply for a waiver for these taxes if the assessments:

  • have not yet been paid
  • were paid less than 3 months ago

Conditions

A tax waiver can usually only be granted to people who do not own their own business. Are you self-employed? Then you may be eligible for a (partial) tax waiver.

You are eligible for a tax waiver if you meet the following conditions:

Independent businesses

The Municipal Tax Department can only grant a tax waiver to individuals who are self-employed or own their own business:

  • if they have an arrangement procedure. This applies to both the business and personal tax assessments, or
  • if they receive benefits on the basis of the Besluit Bijstandverlening Zelfstandigen 2004 (BBZ) and do not own property or assets. They can only get a tax waiver for private taxes. Not for the taxes connected to running the business.

Needed to apply

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

You will also need to enclose attachments with your application. See what is applicable to your situation:

Income earned by you and your housemate(s)

Send a copy of the items of evidence applicable to your situation:

  • The last specification for all your earnings. Do your earnings fluctuate? Include the specifications for the last 3 months/13 weeks so that your average monthly income can be calculated.
  • The decision by DUO (Dienst Uitvoering Onderwijs) on the student grant. And the declaration of registration at an educational institution for the current academic year.
The letter (decision) which states the monthly amount. Not your bank statement showing the money transfer.
  • The declarations of registration at the educational institution for the current academic year for your children aged 21 years or older living at home.
  • The last monthly pension specification and the amount transferred in 2020 into your bank account.
  • The last amount transferred into your bank account in 2020 for alimony and child support payments.
  • The front and back page of the income tax assessment by the Tax and Customs Administration with the income tax refund and/or tax credit in 2020.
  • Healthcare benefit/rent benefit/childcare benefit/supplementary child benefit: send the 2020 decision and money transfers into your bank accounts.
  • The decision by DSZW on housing benefits and the money transfer into your bank account. If you receive a housing allowance, the maximum tax waiver you can get is for the waste tax.

Expenditures by you and your housemates

To calculate your capacity to pay, a calculation will be made of the difference between (monthly) earnings and expenditures. This is why your expenditures are also important. There is a prescribed list of the expenditures which should be taken into account.

Send a copy of the documents applicable to your situation:

  • The latest specification for your rent. This is the notification of the annual rental increase with a breakdown of your rent (not a proof of payment or acceptgiro).
  • The annual overview of your mortgage for 2019 and the deduction of the monthly mortgage payment from your bank account.
  • The last ground lease bill in 2019/2020.
  • The last paid alimony in 2020.
  • The last policy page for 2020 and payment for health insurance. Is your health insurance paid through the CAK? Send proof of this.
  • The last monthly bill in 2020 for childcare.

Motor vehicles and (medical) necessities

    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.

      Own home

      In your application enclose copies of:

      • the amount owed for the mortgage
      • and, if applicable, the value of the capital insurance (for example the savings and investment account linked to the mortgage).

      Bank balance

        Send a recent overview of:

        all bank and savings accounts in your name

        all bank and savings accounts in the name of your housemate(s). You do not need to send any overviews for parents and/or children who are living at home.

          Debts belonging to you and your housemate(s)

          In determining your capacity to pay, only the debts you paid to the Dutch Tax and Customs Administration in 2020 will be taken into account. Send the proof of:

          • your outstanding debt(s) at the Dutch Tax and Customs Administration
          • all the payments you made in 2020.

          Apply

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

          Apply for tax waiver using DigiD

          No DigiD? You can also request a paper form to apply in writing without DigiD.

          How long does it take?

          • The Municipal Tax Department aims to take a decision within 13 weeks after receiving your application. The municipality will look at the information you provide and the copies of the documents you submit. If additional information is required to assess your application, you will receive a letter. Answer it within 14 days. This way you prevent your request for a tax waiver from being rejected.
          • When the municipality receives your request for a tax waiver and the assessment(s) has not yet been paid, you will get a suspension of payment until your case has been decided. You will be notified within 10 days after your application is received.

          Good to know

          When you submit a request for a tax waiver, your data will be requested from the UWV, RDW, BRP and the Tax and Customs Administration (Belastingdienst). No permission is needed for this.

          Contact

          Contact the Municipal Tax Department