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Apply for a tax waiver

If you have a low income and you do not own property or assets, you may be eligible for a waiver of municipal taxes. You will then either not have to pay the taxes or have to pay only part of the taxes.

Which taxes is it for?

The Municipal Tax Department can grant a tax waiver. You can apply for a tax waiver for the:

  • property tax (onroerendezaakbelastingen)
  • waste tax (afvalstoffenheffing)
  • sewage charge for owners (rioolheffing eigenarendeel)
  • dog tax (hondenbelasting), only the amount for the 1st dog
  • docking fee for houseboats (liggeld voor woonschepen)

You can apply for a waiver for all assessments which have not yet been paid or were paid less than 3 months ago.

Conditions

A tax waiver can only be granted to individuals who do not own a business or work on a freelance basis. If you work as a freelancer, you can be eligible for a (partial) tax waiver under certain conditions.

You are eligible for a tax waiver if you meet the following conditions:

  • Your capacity to pay, calculated on the basis of government directives, is not sufficient to pay the assessment (in part). The capacity to pay is the financial leeway you have to pay the municipal taxes.

Freelancer

A tax waiver can be granted to individuals who freelance or own a business only:

  • within the framework of debt restructuring. This applies to both business and personal tax assessments, or
  • if you receive an allowance on the basis of the Besluit Bijstandverlening Zelfstandigen 2004 (BBZ) and you do not own property or assets. A tax waiver can only be granted for the private taxes and not for the taxes connected to running the business.

Needed to apply for a waiver

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

You will also need to enclose attachments with your application. See what is applicable to your situation:

Income earned by you and your housemate(s)

Send a copy of the items of evidence applicable to your situation:

  • The last specification for all your earnings. Do your earnings fluctuate? Include the specifications for the last 3 months/13 weeks so that your average monthly income can be calculated.
  • The decision by DUO (Dienst Uitvoering Onderwijs) on the student grant and the declaration of registration at an educational institution for the current academic year .
No amount transferred into your bank statement.
  • The declarations of registration at an educational institution for the current academic year for your children 21 years or older living at home.
  • The last pension specification and the amount transferred for 2019 into your bank account.
  • The last amount transferred into your bank account for alimony and child support payments.
  • The front and back page of the income tax assessment by the Tax and Customs Administration with the income tax refund and/or tax credit in 2019.
  • Healthcare benefit/Rent benefit/Child benefit/Supplementary child benefit: Send the 2019 decision and money transfers into your bank accounts
  • The decision by DSZW on housing benefits and the money transfer into your bank account. If you receive a housing allowance, the maximum tax waiver you can get is for the waste tax.

Expenditures by you and your housemates

To calculate your capacity to pay, a calculation will be made of the difference between (monthly) earnings and expenditures. This is why your expenditures are also important. There is a list of the expenditures which should be taken into account.

Send a copy of the items of evidence applicable to your situation:

  • the latest specification for your rent. This is the notification of the annual rental increase with a breakdown of your rent (not a proof of payment or acceptgiro). If you rent in the private market (rather than from a housing corporation), also send your rental contract.
  • the annual overview of your mortgage for 2018 and the deduction of the monthly mortgage payment from your bank account.
  • the last ground lease bill in 2018/2019.
  • the last paid alimony in 2019.
  • the last policy page for 2019 and payment for health insurance. If your health insurance is paid through CAK, send proof of this.
  • the last monthly bill in 2019 for child care.

Motor vehicles and (medical) necessities

    If you or your housemates have a disabled parking permit or receive Wmo support for the costs of using the car, send copies of these documents.

      Own home

      In your application you need to enclose copies of the amount owed for the mortgage and, if applicable, the value of the capital insurance (for example the savings and investment account linked to the mortgage).

      Bank balance

        Send a recent overview of the bank balance for all the bank and savings accounts which are in your name and in the name of your housemate(s).

          Debts for you and your housemates

          In determining your capacity to pay, only the debts you paid to the Dutch Tax and Customs Administration in 2019 will be taken into account. Send the proof of your outstanding debts at the Dutch Tax and Customs Administration and all the payments you made in 2019.

          Apply

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

          Apply for tax waiver using DigiD

          No DigiD? You can also request a paper form to apply in writing without DigiD.

          How long does it take?

          • Your application will be assessed on the basis of the information you provide and the copies of the documents you submit. The Municipal Tax Department aims to take a decision within 13 weeks after receiving your application.
          • If the municipality receives your request for a tax waiver and the assessment(s) has not yet been paid, you will get a suspension of payment until your case has been decided. You will get a confirmation within 10 days after your application is received.
          • If additional information is required to assess your application, you will receive a letter about this. Answer it within 14 days to prevent your request for a tax waiver from being rejected.

          Good to know

          Right to (automated) tax waiver

          Your right to a waiver will be checked on the basis of data from the following sources: the UWV, RDW, BRP and the Tax and Customs Administration (Belastingdienst).

          When you submit a request for a tax waiver, your data will be requested from these sources. No permission is needed to do this.

          The municipality can use the data from this application in the coming years to decide on your right to an automated tax waiver. This means you will not have to apply again each year for a tax waiver. If you would rather not have this, tick: 'Nee, ik geef geen toestemming'. In this case you will have to submit a new application for a tax waiver each year.

          Contact

          Contact the Municipal Tax Department