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 only have to pay part of them.
- You received a tax assessment. You think that you are not able to pay it.
- Complete the form on this page. And submit it with the information which is required. You can do this online or by post.
- The municipality will determine whether you are eligible for a tax waiver on the basis of your information. 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 uses the government’s standard amounts (normbedragen) to make the calculations.
- The municipality will inform you about whether you will get a tax waiver. You will not have to pay the taxes before you hear 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 (Business Investment Zone)
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 not enough capacity to pay (financial leeway)
- you have no or not enough capital (assets)
Are you a freelancer or self-employed professional 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
- information about you and your housemate(s)
- the documents which are required
Look below to see which documents you need to include.
- A copy of the salary statements for you and your housemate(s). Do you have a fluctuating income? Send a copy of the salary statements from the last 3 months. Do you have a fixed income? Then a copy of salary statements from the last month is sufficient.
Are you a student? Or is your housemate or your child who is living at home studying? Then also include a copy of:
- the statement from Duo (Dienst Uitvoering Onderwijs) about the student financing received
- the proof of enrolment at the educational institution
- an overview of your debt at Duo
- A copy of the most recent rental increase or the annual overview of your mortgage payments and the remaining amount to be paid. Even if it is in your housemate’s name.
- A copy of your health insurance policy or a bank statement showing the paid health insurance premium.
- Do you and/or your housemate(s) have a disabled parking permit? Include a copy of the front and back of the permit.
- Do you get Wmo compensation for the use of the car? Include a copy of these documents.
Include a copy of the last monthly statement for:
- the total balance on your bank account (also for your housemate(s))
- the total balance on your savings account (also for your housemate(s))
- the total balance on your investment account (also for your housemate(s))
The opening balance and current balance must be clearly visible.
You do not have to send statements for parents and children who are living at home.
You can apply for the tax waiver online or by post. It is not possible to apply for a tax waiver by email.
Online
You can apply for a tax waiver with your DigiD.
By post
You can only apply by post using a tax waiver form. Request this tax waiver form (in Dutch).
You will get a confirmation from the municipality within 10 days stating that your application has been received. You will then hear a decision within 13 weeks on whether you will get a tax waiver. If you have not received a message, contact the municipality. You will get a temporary suspension of payment until the municipality has taken a decision.
The Dutch government sets standard amounts (normbedragen) by law. These are maximum amounts for specific costs. For example, for rent and health insurance. Are you paying more than the standard amounts? These extra costs do not count when calculating the tax waiver.
The amount of the 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 website of VNG(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
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. This also applies if your housemate was born before 1935.
Own home
If you own your home, it 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 remaining 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 € 3,350? 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).
80% of the money which remains is for taxes. Are you unable to pay the taxes? Then you might be able to get a tax waiver.
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 does not count 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