Apply for or arrange a tax waiver
If you have a low income and find it hard to pay your bills, you can sometimes get a waiver from municipal taxes. Then you do not have to pay. Or you pay only part of the amount. On this page you can apply for a waiver. You can also arrange your request here: send in extra documents or make an appeal.
For which taxes
You can only apply for a tax waiver for:
- waste tax (afvalstoffenheffing)
- 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)
How it works
See if you can apply for a tax waiver
Apply for a tax waiver
Submit extra information (if needed)
The municipality will take a decision
Do you disagree with the result?
Conditions
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You have not yet paid the assessment. Or the assessment was paid no more than 3 months ago.
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You have no or too little capacity to pay.
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You have no or too little capital (such as savings, your own home or a car).
Fill in the checklist
Check if you can apply for a tax waiver. Fill in the questions on the Begin link: checklist, end link. about your income and assets (in Dutch).
Apply or arrange
Via the form below you can do 3 things:
- apply for a tax waiver
- send in extra documents for your current application
- file an appeal against the rejection of your application
Apply or arrange a tax waiver
You do not have DigiD? Begin external link: Apply for DigiD.(External link), end external link.
Problems applying online?
Apply for a tax waiver by post
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.
Visit a Servicepunt XL
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.
How long it takes
- 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.
Frequently asked questions
The municipality is asking for extra information. How can I submit this?
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 under ‘Begin link: Apply or arrange, end link. ’.
I do not agree with the decision. What should I do?
You can file an appeal within 10 days after the decision. This can be done online or by post.
Online form
Fill out the online form under ‘Begin link: Apply or arrange, end link. ’.
By post
You can also make an appeal by post. Explain in the letter why you are making an appeal and sign it. Also add supporting documents.
Send the letter to:
De directeur gemeentebelastingen
Postbus 19924
2500 CX Den Haag
What is capital (assets)?
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 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.
What are the rules and regulations for a tax waiver?
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.
Contact
Do you have any questions? Contact the Begin link: Municipal Tax Department, end link. .