Apply for a tax waiver

Do you have a low income and no capital (assets)? Request a waiver for your municipal taxes. You might not have to pay the taxes at all or else have to pay only a part.

  1. You received a tax assessment. You think that you might be eligible for a tax waiver.
  2. Complete the form.
  3. The municipality will use your information to determine whether you are eligible for a tax waiver. To do this the municipality will look at your capital (assets) and income. And at your capacity to pay (how much you are able to pay). The municipality will use the government’s standard amounts (normbedragen) to make its calculations.
  4. You will be notified by the municipality on whether you will get a tax waiver. You do not have to pay until you get the municipality’s decision.

What can you get a tax waiver for?

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)
  • mooring fee for houseboats (liggeld voor woonschepen)

You cannot get a tax waiver for:

  • parking fees
  • tourist tax (toeristenbelasting)
  • sewage charge for users (rioolheffing gebruikersdeel)
  • administrative fees, for example application fees for a permit (leges) 
  • nuisance penalty (boete overlast) 
  • your BIZ contribution (Begin link: Business Investment Zone, end link. )

When can you apply for a tax waiver?

You can apply for a tax waiver if:

  • the assessment has not yet been paid. Or the assessment was paid no more than 3 months ago (or was paid in part).
  • you have no or too little capacity to pay (financial leeway)
  • you have no or too little capital (assets)

Do you have a business and do you get financial support on the basis of the Bbz (Decree on Social Assistance to the Self-Employed)? Then you can apply for a tax waiver for your non business-related taxes.

  • your tax assessment

You do not yet have to send any documents. If the municipality needs extra information, you will receive a letter.

You can apply for the tax waiver online or by post. It is not possible to apply by email.

DigiD

Online

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

By post

You can only apply by post using a tax waiver form. Request this Begin external link: tax waiver form(External link), end external link. (in Dutch).

You will get a message within 10 days stating that your application has been received. You will hear within 13 weeks whether you will get a tax waiver. Or that extra information is needed. This could take longer as it is very busy. If it will take longer, you will receive a letter telling you this.

If you have not received a message, Begin link: contact the municipality, end link. . You will get a temporary suspension of payment until the municipality takes a decision.

Sending additional documents

Have you received a letter that extra information is needed? Then you can submit these attachments (additional documents) online.

Disagree with the decision

You can file an appeal within 10 days after the decision. This can be done online or by post.

Frequently asked questions

The Dutch government sets standard amounts (normbedragen) by law. The amount of a standard amount depends on your personal situation. There are different amounts depending on whether you live alone, are married or have a registered partner, or you live with children. Or if you are getting the state pension (AOW).

Look at the standard amounts on the Begin external link: website of VNG(External link), end external link..

Savings, your own home and a car are all considered capital.

Savings

You are allowed to have savings. The municipality will calculate a sum of standard amounts for:

  • cost of living (for example, for food and drinks) 
  • your rent or mortgage  
  • your health insurance premiums 
  • the supplementary child benefit to which you are entitled  

The amount of extra savings you are allowed to have as of 1 January 2024 is:

  • € 2,000 for a married couple
  • € 1,800 for a single parent
  • € 1,500 for a single person

Do you have more savings? Then this counts as capital. You can use this money to pay taxes.

Were you born before 1935? Then you will get an extra exemption of € 3,275 (or € 4,350 for couples). This also applies if your housemate was born before 1935.

Own home

Your own home also counts as capital. Just as other types of property you own, such as a parking space, garage or storage space.

Do you own a home with surplus value? And is the property value (WOZ-waarde) higher than the outstanding mortgage? Then you will not get a tax waiver.

Car, motorbike or camper

Do you have a car, motorbike or camper which is worth more than € 4,350? Then the motor vehicle also counts as capital.

This does not apply if:

  • you or your housemate has a disabled parking permit  
  • you get Wmo compensation for the use of the car  

You are allowed to have only 1 motor vehicle together with your housemate.

The capacity to pay is the part of your income you can use to pay your taxes.

You first need your income to pay your fixed costs. For example, your rent or mortgage. Or food and drinks. The Dutch government has determined fixed maximum amounts (normbedragen) for this.

80% of the money which remains is for taxes.

Are you sharing your home with other people? Then you have to share the living costs together. The maximum amount for the cost of living will then be lower. This is called the cost-sharing standard.

The cost-sharing standard is not for:

  • housemates younger than 27 years 
  • housemates who are in the Beroepsbegeleidende Leerweg (vocational learning) programme or who are studying and are receiving student financing  
  • housemates who are renting a room from you at a commercial rate

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