Apply for a tax waiver

Do you have a low income and no assets? Request a waiver for your municipal taxes. You will then possibly not have to pay the taxes, or you will have to pay only part of the taxes.

For which taxes?

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 apply for a tax waiver for:

• Business Investment Zone (BIZ)
• parking fees
• administrative fees (leges)
• tourist tax
• sewage charge for users (rioolheffing gebruikersdeel)
• nuisance penalty (boete overlast)

Conditions

You can apply for a waiver if:

• the assessment has not yet been paid
• the assessment was paid no longer than 3 months ago (or was paid in part)

Independent business

Do you own your own business? Then you could perhaps get a (partial) tax waiver if you:

• have an arrangement procedure
• receive benefits on the basis of the Besluit Bijstandverlening Zelfstandigen 2004 (BBZ) and do not have any assets. You can only get a tax waiver for private taxes. Not for business-related taxes.

Needed in your application

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

You will also need to enclose attachments with your application. With information about you and your housemate(s). See what is applicable to your situation:

• Income

  Send a copy of:

  • Salary and/or benefits specifications for you and/or your housemate(s) (if you had fluctuating earnings, specifications for the last 3 months).

  • Are you a student? Is your housemate/child living at home a student? Submit information about:

    • the student grants received from DUO (Dienst Uitvoering Onderwijs)
    • the proof of enrolment at the educational institution

• Expenditures

  To see how much you can pay, the municipality will calculate the difference between your earnings and expenditures. Send a copy of the documents for you and your housemate(s) which apply to your situation:

  • The most recent rental increase and/or the annual overview of your outstanding mortgage.

• Motor vehicles and (medical) necessities

  Do you and/or your housemates have a disabled parking permit? Or Wmo compensation for the use of the car? Send a copy of these documents.

• Bank and savings accounts

  Send the most recent overview for you and your housemate(s) (not for parents and children who are living at home).

  • The complete overviews of the bank and savings account(s) or investment account(s) from the last month, which clearly show the opening balance and current balance for you and for your housemate(s).

Apply

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

How long does it take?

• The municipality aims to take a decision on your application within 13 weeks after receiving it. It will look at your documents and the information you provided. Sometimes the municipality needs additional information. You will then get a letter. Answer this letter within 14 days. This way you prevent the municipality from rejecting your application.
• Once the municipality receives your application, you will get a temporary suspension of payment until the municipality takes a decision. You will get a confirmation of receipt within 10 days after the municipality has received your application.

Good to know

The municipality will assess your right to a tax waiver based on information from the UWV, RDW and the Tax and Customs Administration (Belastingdienst). The municipality will also look at your personal data in the Personal Records Database (BRP).

The rules for the assessment are in the:

• Leidraad invordering gemeentebelastingen Den Haag 2017
• Regeling kwijtschelding gemeentelijke belastingen Den Haag 2021
• (Uitvoeringsregeling) Invorderingswet 1990

More information can be found on the page Regelgeving zoeken (in Dutch).

Contact

Contact the Municipal Tax Department