Municipal and Water Board Taxes in the Netherlands: The Bills Expats Don't Expect

A few months after you register at a Dutch address, a letter arrives from your municipality or from an organisation you have never heard of, such as BghU, GBLT, SVHW or Waternet. It asks for several hundred euros in afvalstoffenheffing, rioolheffing or waterschapsbelasting. It is almost certainly genuine, and as a tenant you usually have to pay it yourself. This guide explains each of these local taxes, what they cost in the main expat cities in 2026, and how to pay in instalments, object, or ask for remission.

Who sends the bill?

Local taxes are set by your municipality and your water board, but many of them have joined forces in a shared tax office that sends the assessment (aanslagbiljet) and collects the money. The name on the envelope may therefore be unfamiliar. Common examples are:

• BghU in and around Utrecht
• GBLT for many municipalities and water boards in the east and centre of the country
• SVHW in parts of Zuid-Holland
• BSGW in Limburg
• Waternet for the water board in the Amsterdam region
• Large cities such as Amsterdam, Rotterdam and The Hague often collect their own municipal taxes

Most assessments arrive in February or March. If you register mid-year, your first bill usually comes later and covers the rest of that year. Many collectors send the assessment to your MijnOverheid Berichtenbox instead of by post, so log in with your DigiD and switch on email notifications. Otherwise you may miss the letter and the payment deadline.

The municipal taxes

Parking permits and tourist tax are also municipal charges, but they are paid separately and not on this assessment.

The water board taxes

The Netherlands has 21 water boards, which manage dikes, water levels and wastewater treatment. They are separate from your municipality and charge their own taxes:

• Residents' levy (watersysteemheffing ingezetenen): a fixed amount per household for flood protection and water management.
• Purification levy (zuiveringsheffing): for treating wastewater. One-person households usually pay for 1 "pollution unit" (vervuilingseenheid) and larger households for 3, so the amount roughly triples once two people live together.
• Owners' levy (watersysteemheffing gebouwd): only for owners, as a percentage of the WOZ value.

According to COELO's 2026 Atlas of local taxes, tenants pay on average €388 a year to the water board and owner-occupiers €548. A one-person household pays less because of the purification levy, roughly €210 in our calculations. Amounts differ quite a bit between water boards.

What it costs in the main expat cities in 2026

The table shows the 2026 municipal rates and an estimate of the total yearly bill for a household that rents, including an average water board charge. Owners also pay OZB; the last column shows it for a home with a WOZ value of €450,000. Click a city for a full cost-of-living breakdown.

Renter totals add the city's waste and sewage tax to the national average water board charge (€210 for one person, €388 for two or more). If your landlord pays the sewage tax in your city, subtract it. Across the whole country the range is wide: COELO found that owner-occupiers pay the most to their municipality in Bloemendaal (€2,279) and the least in Rijssen-Holten (€669).

Paying: in one go or in instalments

The assessment shows one or more due dates. If you pay by bank transfer, you usually pay the full amount within two months. Almost every collector also offers payment in instalments by direct debit (automatische incasso), often 8 to 10 monthly payments. You arrange this in the collector's online portal ("Mijn belastingen" or similar) with DigiD, and usually it must be in place before the first due date. After that, it normally continues automatically every year.

If you miss a payment, you first get a reminder (aanmaning) with extra costs, then a demand (dwangbevel) with higher costs. Contact the collector early if you cannot pay. A payment arrangement is often possible.

The WOZ value, and why tenants should check it too

Every year the municipality sets a value for each home, the WOZ-waarde, based on the market value on 1 January of the previous year. For owners it determines the OZB, the water board's owners' levy and the notional income (eigenwoningforfait) added to your income tax. For tenants of an independent rented home it can affect the maximum legal rent, because the WOZ value counts in the points system for regulated rents. Read more in our guide to renting or buying in the Netherlands.

You can look up the WOZ value of any home for free at the official WOZ-waardeloket. If you think the value is too high, you can object within 6 weeks of the date on the WOZ decision (WOZ-beschikking). Objecting is free. Calling the municipality first often solves it faster. Tenants who do not pay OZB do not always receive a WOZ decision automatically, so ask the municipality for it if you want to object.

Remission for low incomes (kwijtschelding)

If your income and savings are low, you can ask for full or partial remission of the waste tax, the sewage tax and, at the water board, the household charges. Remission is usually not available for OZB. The exact income limits and deadlines are set locally. Many municipalities require the request within a few months of the date on the assessment, and you can no longer apply once the bill has been paid for more than three months. Apply separately to the municipality and the water board. Often one form covers both if they use the same collector. If you were approved last year, some collectors check automatically.

Moving house or leaving the Netherlands

Local taxes follow your registration in the Personal Records Database (BRP), so register your move with the municipality on time. What happens to the bill depends on local rules:

• Moving to another municipality: many municipalities refund part of the waste tax (and sewage tax if you paid it as a user) for the months after you left. Some do this automatically. Others need a request (ontheffing or teruggaaf).
• Moving within the same municipality: often there is no refund or new bill for the rest of that year.
• Household size changes: if your partner moves in, you may get an extra bill at the multi-person rate for the rest of the year. If you start living alone, ask whether the one-person rate can apply.
• Leaving the Netherlands: deregister with the municipality, keep your instalments running until the collector confirms the final amount, and give them a foreign bank account for any refund.

If you rent a room in a shared house, check your rental contract. Sometimes the landlord pays the local taxes and passes them on in the service costs. Sometimes each resident is charged separately. OZB is the owner's own tax and should not be charged to you as a service cost.

Your local taxes checklist

1. Activate MijnOverheid notifications so assessments don't get lost.
2. Budget about €640 to €1,200 a year for local taxes as a tenant, more as an owner.
3. Set up instalments by direct debit as soon as the first assessment arrives.
4. Check the household size and the WOZ value on the assessment.
5. Apply for remission promptly if your income is low.
6. Report moves on time, and ask for a refund when you leave a municipality.

Official sources and useful links

• COELO: municipal taxes per municipality 2026 (Dutch)
• COELO: Atlas of local taxes 2026, full report (Dutch, PDF)
• VNG: average local taxes 2026 (Dutch)
• Rijksoverheid: objecting to your WOZ value (Dutch)
• WOZ-waardeloket: look up a WOZ value

This is general information based on 2026 rates. Every municipality and water board sets its own rates and rules for payment, refunds and remission. Check your assessment and your collector's website for the details that apply to you.