Apply for a tax waiver
Do you have a low income and no capital (for example, savings, your own home or a car)? 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.
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)
- non business-related taxes (for business owners receiving benefits under the Bbz (Decree on Social Assistance to the Self-Employed)
You cannot apply for a tax waiver for other kinds of taxes.
How it works
See if you can apply for a tax waiver
Complete the application online
Submit extra information
The municipality will take a decision
- You have not yet paid the assessment. 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.
- You have no or too little capital.
Fill in the checklist
Check of you can apply for a tax waiver. Fill in the Begin link: questions on the checklist, end link. about your income and assets (in Dutch).
Your tax assessment
You need to fill in the number on the tax assessment when you apply.
You will be notified by the municipality if you need to submit extra information.
Would you like to know if you are able to apply for a tax waiver? First fill in the Begin link: checklist, end link. .
Apply for a tax waiver online
You do this with your DigiD.
You do not have DigiD? Begin external link: Apply for DigiD.(External link), end external link.
Problems applying online?
In order to apply by post you need to request a tax waiver form. You will then receive a paper application form in the mail. You can fill this in and send it back by post.
Do you need assistance? Stop by a Begin link: Servicepunt XL, end link. in your area. A staff member can help you with the (online) application form.
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 if it is very busy. If it will take longer, you will receive a letter informing you about 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.
Sometimes the municipality needs more information. You will then get a letter from the municipality.
Have you received a letter? Send the attachments (additional document) online using the form below.
You can file an appeal within 10 days after the decision. This can be done online or by post.
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)
- non business-related taxes (for business owners receiving benefits under the Bbz (Decree on Social Assistance to the Self-Employed)
You cannot get a tax waiver for:
- a parking fine
- 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. )
The Government of the Netherlands 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 in a civil partnership, or you live with children. Or if you are getting a 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.
How much am I allowed to have in savings to get a tax waiver?
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 € 3,350. Was your partner also born before 1935? Then your extra exemption is € 6,700.
Can I get a tax waiver if I own my home?
Your own home also counts as capital. Just like other types of property you own, such as your own 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.
Can I get a tax waiver if I have a car, motorbike or camper?
Do you have a car, motorbike or camper which is worth more than € 3,350? Then the motor vehicle also counts as capital and you will not get a tax waiver.
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 and your housemate are allowed to have only 1 motor vehicle together.
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 Government of the Netherlands has determined fixed maximum amounts (normbedragen) for this.
80% of the money which remains is for taxes.
Do you share a household 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
The rules for a tax waiver can be found in the:
- Begin external link: Leidraad invordering gemeentebelastingen Den Haag 2017(External link), end external link.
- Begin external link: Verordening kwijtschelding gemeentelijke belastingen Den Haag 2024(External link), end external link.
- Begin external link: Uitvoeringsregeling invorderingswet 1990(External link), end external link.
Do you have any questions? Contact the Begin link: Municipal Tax Department, end link. .