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What can you do if you cannot pay municipal taxes?

Last updated: 04/12/2025, 16:18

As a resident of a municipality in the Netherlands, you have to pay various taxes, such as waste collection, sewerage and water board taxes. Do you have a low income? Then sometimes you can pay less or no tax; this is called 'kwijtschelding' (waiver). In this article you can read which taxes you have to pay and how you can apply for a waiver.

As a resident, you pay various municipal taxes

When you rent or buy a home, you pay taxes to the municipality. The municipality uses this money for important services. The government's charging of taxes is often called 'heffing' (levy). The main taxes are:

Waste tax

You pay this for the collection and processing of your waste. The municipality collects and processes your waste. Every resident pays this charge, whether you rent or own a home.

Sewerage tax

You pay this for the use and maintenance of the sewer system. The municipality allows rainwater and wastewater to flow safely and keeps the sewer system in good condition. Every resident or owner pays this charge.

Property tax (OZB)

Property tax (OZB) is paid only if you own a home or building. The municipality uses this money for general tasks, such as streets, greenery, security and community centres.

Do you live in a social rental property? Then the owner or housing association pays this tax.

You also have to pay water board taxes

You pay water board taxes are taxes to the water board. A water board is an organisation that provides safe water, such as levees, ditches, sewers and clean water in your area.

With this money, the water poard provides:

  • Flood protection

  • Maintenance of levees

  • Treatment of wastewater

The main water board taxes are:

  • Purification tax

For cleaning wastewater from your home.

  • Water system tax

For maintenance of ditches, rivers, levees and water levels.

You have to pay these taxes every year

Every year you pay municipal taxes and water board taxes. In some municipalities you receive 1 'aanslag' (assessment), but in others you receive two separate assessments.

How much you pay varies by municipality. The amount also depends on how many people are registered at your address.

You can pay the assessment all at once, but often you may also pay in instalments. You choose which way to pay.

What can you do if you cannot pay your taxes?

If you receive

or have a low income, municipal taxes can be difficult to pay. You can then apply for a waiver. The municipality looks at your income, savings and fixed costs.

How do you apply for a waiver?

  • Go to your municipality's website.

  • Search for "kwijtschelding belastingen" (waiver of taxes) or "kwijtschelding heffingen" (waiver of levies). 

  • Fill in the form.

  • Submit the application by the date shown on the assessment.

Can you not do this yourself? Then you can get help from volunteer organisations or debt relief such as Schuldhulpmaatje in your municipality. They can help you fill out forms and apply for a waiver.


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The information that you find on this platform comes from the human rights organisation VluchtelingenWerk Nederland (VWN), in cooperation with its partners.
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