Check the assessment and act before its deadlines
Check the aanslag (tax assessment) for your name, address, charges and deadlines. Renters can receive household charges; owners also receive property taxes. Local rates differ. Pay by the stated deadline, or ask about instalments or kwijtschelding (tax waiver). You have 6 weeks from the decision date for a bezwaar (formal objection) about wrong facts or property value.
This guide is for renters and homeowners who receive a local tax bill in the Netherlands. A gemeente (municipality), waterschap (water board) or regional tax office can send it. Dutch law defines which taxes they may levy, but each authority sets local rates and procedures. The 2026 examples below apply only to the places named. National income tax is separate; see the income-tax guide for newcomers.
How do you check the bill before choosing an action?
Your bill may arrive on paper or in the Berichtenbox (External site, opens in a new tab) (digital government mailbox). A regional tax office may collect for several authorities. To deal with the bill, follow these steps:
- Check the six fields below against your documents.
- Choose the payment, waiver or objection route that fits your situation in the second table.
- Follow the issuer’s instructions before the relevant deadline.
- Save the confirmation.
You can scroll wide tables sideways.
| Field | What to verify | Why it changes the action |
|---|---|---|
| Issuer | Municipality, water board or regional tax office; note its portal and contact details | You pay, request a waiver and object with the organisation named on the decision. |
| Person and address | Name, address, whether the line treats you as user, resident or owner | A shared home can produce one assessment in one person’s name; an owner charge does not become a tenant charge because a landlord forwards a copy. |
| Tax year and period | 2026 or another year; full year or part year | Moving and the dates you start or stop using a home affect some user charges. Several owner charges stay with the 1 January owner. |
| Line items and basis | Charge name, household size, water use, WOZ-waarde (official property value), dog, parking event or other basis | Each line can have a different liable person, calculation and remedy. |
| Decision date | The dagtekening (date printed on the decision) | The ordinary assessment and WOZ objection periods normally run for 6 weeks from this date. |
| Payment instructions | Due date, instalments, direct debit and whether a pending request pauses collection | An objection or waiver request does not have one national payment effect; obtain confirmation from the issuer. |
The second table helps you choose a route. If you cannot pay and the bill is also wrong, you may need both a payment request and an objection.
You can scroll wide tables sideways.
| Your situation | Route | Action now |
|---|---|---|
| The facts and amount are correct, and you can pay | Payment or the instalments printed on the assessment | Schedule the payment or set up direct debit before the first due date. |
| The assessment is correct, but you cannot pay on time | Betalingsregeling (payment plan), kwijtschelding or both | Check both options with the issuer before the deadline; eligibility and payment suspension vary. |
| The name, address, period, household facts or tax type is wrong | Informal correction if offered, otherwise an assessment objection | Preserve the 6-week deadline even while an employee checks the error. |
| The WOZ value or property facts are wrong | WOZ appraisal report, contact and then a WOZ objection | Submit within 6 weeks unless the municipality confirms that informal contact counts as an objection. |
| You have a reminder, formal demand or enforcement order | Issuer’s collection team plus municipal debt help when other bills are also failing | Contact them the same day; later collection stages add costs. |
Which municipal taxes do renters and owners pay?
Municipal bills can include waste, sewer, property, dog and parking taxes. The table shows who can be liable for each charge.
You can scroll wide tables sideways.
| Charge | Who can be liable for a home | Common calculation | National limit and local choice |
|---|---|---|---|
| Afvalstoffenheffing (waste charge) | A user of a property served by household-waste collection; one household member is normally named | Fixed charge, household-size charge, pay-per-use charge or a combination | The municipality chooses the design. For shared, sublet or short-stay property, special rules can make another person responsible for paying the tax. |
| Rioolheffing (sewer charge) | Owner, user or both | Fixed amount, household size, water use, WOZ value or a combination | The municipality’s local tax rules set who pays and how it calculates the charge. If you rent, check whether those rules require you to pay. |
| Onroerendezaakbelasting (OZB, property tax) | The residential owner on 1 January | A local percentage of the WOZ value | A residential tenant pays no OZB. Users of non-residential property can face a user OZB. |
| Hondenbelasting (dog tax) | A person who keeps a dog | Number of dogs or a kennel rate | Only municipalities that levy it can charge it; registration and exemptions are local. |
| Parkeerbelasting (parking tax) | The person who parks in a paid zone or uses a permit | Zone/time tariff or permit; non-payment can produce a naheffingsaanslag parkeerbelasting (parking-tax reassessment) | This is event- or permit-based, not an automatic annual household charge. Rates and procedures are local. |
General taxes fund the municipal budget; service charges cover budgeted costs. The council sets rates each year. Rijksoverheid (Dutch central government) lists the permitted taxes and explains these two types of charge in its municipal-tax list (External site, opens in a new tab). You can challenge an assessment error. You can also object or ask for an explanation if a service charge’s budgeted income exceeds its budgeted costs.
The issuer can name one household member on the assessment. Housemates may agree how to share the cost, but the named person remains responsible to the issuer. For rooms with shared kitchen, shower or toilet, short lets and sublets, the legal user can differ from the person paying rent. Check the assessment, local ordinance and rental agreement before sharing or forwarding a charge.
How do local tax charges differ in 2026?
These examples illustrate different local tax designs in 2026. Each row gives one municipality’s charge and its conditions.
You can scroll wide tables sideways.
| 2026 local example | Published amount or basis | Who the example charges | What to check at your address |
|---|---|---|---|
| Amsterdam afvalstoffenheffing | €352 if one person uses the property on 1 January 2026; €469 if two or more do | The property user named for the household | If liability starts later in 2026, use the number of people using the property at that start date. Check the start and end dates under Amsterdam’s ordinance. |
| Rotterdam afvalstoffenheffing | €381.90 for 1 resident; €457.50 for 2; €495.30 for 3 or more | The named household user | Rotterdam’s three household bands and the period on the assessment. |
| Amsterdam rioolheffing | €192.04 owner charge; user charge above 300 m³ annual water use | Owner; user if annual water use exceeds 300 m³ | A renter using no more than 300 m³ a year has no Amsterdam user charge. |
| Hoeksche Waard rioolheffing | €144.25 owner part; user part €72.13 for one person or €144.25 for more | Both owner and residential user | This 2026 ordinance also has local part-year and direct-debit rules. |
| Tilburg hondenbelasting | €132.28 first dog; €187.60 second dog | The dog keeper named under Tilburg’s ordinance | Whether your own municipality levies dog tax and requires registration. |
| Amsterdam parking reassessment | Parking due plus the locally set reassessment cost | The person liable under the parking-tax decision | The parking decision’s evidence, deadline and payment-deferral instructions. |
Use your municipality’s 2026 assessment, rate page or calculator for an amount. Enter the correct address, household facts and ownership status. Recheck each new tax year: local councils adopt new rates annually.
Which water-board taxes can you receive?
A water-board bill can include a resident levy, a wastewater-treatment levy and an owner levy. The table below shows who normally pays each one. A waterschap manages flood protection, water levels and wastewater treatment. Its tax is separate from municipal sewer charges and the drinking-water contract; see the utilities guide. A regional tax office may put municipal and water-board charges on one bill. Each charge still belongs to its own authority.
From 1 January 2026, boards use separate owner rates for homes and non-residential buildings. Each board still sets regional rates. The Unie van Waterschappen (association of Dutch water boards) explains the 2026 water-board tax-system changes (External site, opens in a new tab) to the Waterschapswet (Water Boards Act).
You can scroll wide tables sideways.
| Household water-board line | Who normally pays | Basis | Limit or exception |
|---|---|---|---|
| Watersysteemheffing ingezetenen (resident water-system levy) | One named member of a household using a self-contained home | Usually a fixed amount per home, based on the situation at the start of the year | Shared-facility housing and other non-standard use can be classified differently. Check the assessment. |
| Zuiveringsheffing (wastewater-treatment levy) | The user of a home whose wastewater enters the public sewer system | For ordinary homes, 1 vervuilingseenheid (pollution unit) for one resident and 3 for two or more | Direct discharge into surface water can instead produce verontreinigingsheffing (pollution levy); special property use needs the board’s rule. |
| Watersysteemheffing gebouwd (owner water-system levy) | The owner at the start of the tax year | A water-board percentage of the home’s WOZ value | From 2026, boards use separate rates for homes and non-residential buildings. A renter does not owe this owner charge to the board. |
Find your board with the official water-board postcode finder (External site, opens in a new tab). Enter your postcode and house number, then use that board’s 2026 rates or calculator. Water-board and municipal boundaries differ. A landlord’s request to pass on an owner charge does not change who owes the assessment; check the rental agreement separately.
What does an Amsterdam renter pay in 2026?
This example assumes a self-contained rented home in Amsterdam for the full year, with annual water use of no more than 300 m³. The address is in Waterschap Amstel, Gooi en Vecht (AGV, the Amstel, Gooi and Vecht water board). The Amsterdam 2026 tax rates (External site, opens in a new tab) and AGV 2026 tax rates (External site, opens in a new tab) provide the figures.
You can scroll wide tables sideways.
| Line | One-person household | Household of two or more | Why it appears |
|---|---|---|---|
| Amsterdam afvalstoffenheffing | €352.00 | €469.00 | Municipal waste charge |
| Amsterdam rioolheffing user part | €0 | €0 | The owner pays €192.04; this renter uses no more than 300 m³ a year |
| AGV watersysteemheffing ingezetenen | €186.85 | €186.85 | Fixed resident levy per home |
| AGV zuiveringsheffing | €92.79 | €278.37 | 1 pollution unit versus 3 |
| Total in this worked case | €631.64 | €934.22 | Municipal waste plus the two renter water-board lines |
The total covers Amsterdam waste tax and AGV’s two renter charges. It excludes dog tax, parking, drinking water, energy and any private agreement with a landlord. Another board, sewer system, waste model, household date or address can produce another total. Use the cost-of-living guide for the rest of your household budget.
How do you check the property value on your bill?
The WOZ-beschikking (official property-value decision) often arrives on the same document as municipal charges. For tax year 2026, the waardepeildatum (value reference date) is 1 January 2025. Waarderingskamer (property-valuation supervisor) gives the WOZ reference-date explanation (External site, opens in a new tab). If construction, renovation or another qualifying change occurred during 2025, the municipality uses the property’s state on 1 January 2026. This is the toestandspeildatum (property-state date); the value reference date stays 1 January 2025.
The WOZ value can affect owner OZB, the owner water-board levy and other systems. The Belastingdienst (Dutch tax administration) explains how homeowners can compare the prefilled value with the municipal decision in WOZ value for your income-tax return (External site, opens in a new tab). Use the reference date for that return’s tax year.
You can scroll wide tables sideways.
| Check | Evidence | Next action |
|---|---|---|
| Object and address | The home, garage, land and address named on the decision | Report a wrong property or a missing or extra part to the municipality. |
| Reference dates | 1 January 2025 value level; where relevant, the property state on 1 January 2026 | Do not compare the 2026 decision only with today’s asking prices. |
| Property facts | Area, type, condition, outbuildings and comparable sales; check the free taxatieverslag (appraisal report) and report missing or wrong details | Request the report through your municipal portal or MijnOverheid (External site, opens in a new tab) (government services portal). Mark factual errors. |
| Value conclusion | Comparable homes adjusted for real differences | Contact the municipality; file a formal WOZ objection within 6 weeks if it does not confirm a correction. |
A WOZ objection challenges the value or its property facts. An ordinary assessment objection challenges matters such as the liable person, period, household count or application of a tax line. A lower WOZ decision can flow through to connected assessments after the decision; it does not remove non-WOZ charges. The Waarderingskamer check and objection route (External site, opens in a new tab) explains the free check and objection route.
What happens to your taxes when you move?
Each local tax rule decides how moving affects your bill. Your registration in the Basisregistratie Personen (BRP, Personal Records Database) and ownership records provide facts for that decision. The issuer decides who must pay under the relevant tax rule.
You can scroll wide tables sideways.
| Line or change | Rule status | What to do |
|---|---|---|
| Waste and sewer user charges | Local rules may start, stop or reduce by full months; a move within the same municipality may be treated differently from leaving it | Check both the old and new assessments and the municipality’s moving page. |
| OZB, owner sewer charge and owner water-system levy | The owner at the start of the tax year generally remains liable for the full assessment | A notary may apportion costs between buyer and seller, but the authority keeps the original taxpayer. |
| Resident and wastewater water-board lines | The water-system levy covers the full year. A move to another board can reduce the wastewater-treatment levy for the remaining period. | Use the water board’s moving page and check that the BRP move reached the issuer. |
| Household member moves in or out | The measurement date and recalculation rule are local | Compare the household count and effective date with the ordinance; do not assume an immediate refund. |
| Wrong address or period | A registration error and a tax-assessment error need separate corrections | Fix the BRP record and preserve the assessment-objection deadline; see the address-registration guide. |
The Amsterdam tax rules after moving (External site, opens in a new tab) reduce waste tax when the whole household leaves for another municipality. Amsterdam also reduces waste tax if you move to a verzorgingshuis (care home) or beschermd wonen (protected housing) and nobody remains at your previous address. The reduction is automatic. For a move to another ordinary home within Amsterdam, no reduction applies. The Rotterdam tax rules after moving (External site, opens in a new tab) recalculate the old and new addresses by full months. These are local rules.
How can you pay in instalments?
An automatische incasso (direct debit) can spread the bill over several payments. The number of instalments and eligibility differ by issuer. A separate payment plan may add collection interest. The Amsterdam payment-plan rules (External site, opens in a new tab) allow up to 12 instalments for most municipal taxes in 2026, with a minimum of €30 per month. Amsterdam charges interest after the due date.
Check whether an objection or waiver request pauses payment for the charges concerned. Read the acknowledgement and ask the issuer for uitstel van betaling (payment deferral) if needed. Keep paying any amount outside the request by its deadline.
Rotterdam’s late-payment rules (External site, opens in a new tab) show how costs can grow in 2026: a free herinnering (reminder), then an aanmaning (formal demand) costing €10 or €22, then a dwangbevel (enforcement order) costing at least €56. Seizure can follow. Costs depend on the unpaid amount. Other issuers may use different schedules and amounts. If you receive a reminder, contact the issuer about payment, deferral or waiver.
Can you get a tax waiver?
The issuer checks your income, assets and necessary expenses.
You can scroll wide tables sideways.
| Check | What varies by issuer | What to do |
|---|---|---|
| Eligible tax lines | Each municipality and water board chooses which permitted lines it waives | Open the issuer’s current list; do not assume an owner, dog or parking line qualifies. |
| Income and household | The applicable norm depends on household and age, and the calculation includes allowed expenses | Use the current official checker and give the requested household evidence. |
| Bank balances, property and vehicles | Asset allowances differ. Amsterdam excludes a higher-value vehicle from assets if you can show it is essential for work or because of illness or disability. | Use the issuer’s 2026 thresholds and document why an asset is essential. |
| Application timing | Some issuers accept a request after payment for a limited period; others set another rule | Apply before the due date when possible and read the decision for any refund. |
| Collection while pending and future checks | Some issuers pause covered lines and may offer automatic yearly checks with consent | Keep the acknowledgement; confirm which amount is paused and whether consent covers another year. |
The tax-waiver asset test is stricter than the social-assistance asset test. The national tax-waiver rules (External site, opens in a new tab) set this test. The issuer uses an income limit linked to the bijstandsnorm (social-assistance standard); ask which limit applies to you. If your assets cannot pay the bill, the issuer calculates your annual betalingscapaciteit (payment capacity). You must use 80% of that capacity to pay the tax. The result can be a full, partial or refused waiver.
Rotterdam’s 2026 waste-tax waiver (External site, opens in a new tab) covers at most 76.5% of its waste charge. You must pay the remaining 23.5%. The Amsterdam tax-waiver page (External site, opens in a new tab) lists several home-related municipal charges and a separate contact route for AGV tax. The AGV tax-waiver page (External site, opens in a new tab) covers its resident, treatment and pollution levies, but excludes the owner levy on buildings.
Use your issuer’s current income and asset limits. For example, the Amsterdam income and asset rules for tax waivers (External site, opens in a new tab) explain its savings limits and vehicle exceptions. Those local figures apply only in Amsterdam.
Which decision do you need to challenge?
An assessment error, a wrong property value and a refused waiver each have their own route. Read the decision’s instructions before choosing one below.
You can scroll wide tables sideways.
| Problem | Correct route | Deadline or limit |
|---|---|---|
| Wrong taxpayer, address, period, household count or tax application | Assessment objection to the issuer; include your personal details, assessment number, reasons, evidence and signature | The Rijksoverheid objection guidance (External site, opens in a new tab) gives 6 weeks from the date on a municipal assessment. Follow the printed route for a regional or water-board assessment. |
| Wrong WOZ value or property facts | WOZ contact and, if needed, formal WOZ objection to the municipality or its tax office | 6 weeks from the date of the WOZ decision. Preserve the deadline during informal contact. |
| Waiver refused | The review or administrative-appeal route printed on the waiver decision | Use the deadline printed on the waiver decision. The waiver appeal and a tax objection follow separate routes. |
| Parking-tax reassessment | Parking-tax objection with payment, permit or other evidence; follow the Amsterdam parking-objection rules (External site, opens in a new tab) for an Amsterdam decision | Amsterdam gives 6 weeks to object. Object within 2 weeks for timely payment deferral. After 2 weeks, pay while you object to avoid a formal demand. |
| Rate is higher than another municipality | Ask for calculation details or challenge a specific assessment error. A higher local rate alone is not a ground for objection. | You can object or ask for an explanation if a service charge’s budgeted income exceeds its budgeted costs. |
If the municipality rejects your objection, you can appeal to the court. If the court rules in your favour, it can reduce or cancel the assessment. The local tax rules apply until a decision changes your assessment.
Filing an objection does not always pause payment. Some issuers grant automatic deferral for the disputed amount; others require a request. Interest may continue. Check the acknowledgement for the amount paused. If it is unclear, ask the issuer in writing before the due date.
What if you miss the deadline or receive another demand?
If you miss the 6-week WOZ objection deadline, ask the municipality about ambtshalve vermindering (reduction after the deadline). The Waarderingskamer rules for late WOZ requests (External site, opens in a new tab) require a reduction if the correct value is more than 20% lower than the assessed value. You can request a review for up to 5 years back, with a separate request for each year.
If a payment demand arrives while your waiver request is being processed, contact the sender. AGV warns that this can happen when you apply through a municipality. Show your application confirmation and ask which charges you still need to pay.
When should you ask for help with several debts?
Municipal schuldhulpverlening (debt help) can address several creditors. The Rijksoverheid debt-help rules (External site, opens in a new tab) give 4 weeks for information about the help you can expect and normally 8 weeks for a decision. Incomplete financial information can extend the decision period. A tax payment plan addresses only that assessment.
If you face a threatening debt situation, contact the municipality. This includes eviction, disconnection of gas, water, electricity or district heating, and cancellation of health insurance. The Wet gemeentelijke schuldhulpverlening (External site, opens in a new tab) (Municipal Debt Assistance Act) requires a first interview within 3 working days. Applying for debt help does not by itself cancel your tax payment deadline. Contact the tax issuer too and ask whether payment deferral applies to your bill. The debt-help guide explains what to prepare and where to apply.
Keep the assessment, envelope or digital delivery record, payment confirmations, evidence of your move and every decision. Check address-related costs each January and after a move.
Choose the guide that fits your next task:
- Author
- By Inburgering.org team
- Reviewer
- Reviewed by Kirill Svavolia
Official Sources
- Rijksoverheid: Welke belastingen heft de gemeente? (External site, opens in a new tab) - The statutory list, annual local rate-setting, the difference between general taxes and cost-covering charges, and the limits on challenging a rate rather than an assessment.
- Rijksoverheid: Kan ik bezwaar maken tegen de gemeentelijke belastingaanslag? (External site, opens in a new tab) - The ordinary municipal-assessment objection route and its deadline: 6 weeks from the date on the assessment.
- Rijksoverheid: Wanneer kom ik in aanmerking voor kwijtschelding? (External site, opens in a new tab) - National waiver parameters: the issuer chooses eligible taxes and assesses income, assets and necessary costs; 80% of calculated annual payment capacity goes to the bill.
- Rijksoverheid: Waar moet ik schuldhulpverlening aanvragen? (External site, opens in a new tab) - Municipal debt help: information within 4 weeks and a decision normally within 8 weeks, with a longer period if financial information is incomplete. The urgent interview rule is sourced separately to the Act.
- Waarderingskamer: Waardepeildatum en toestandspeildatum (External site, opens in a new tab) - For a 2026 WOZ value, the value reference date is 1 January 2025; a later material property change can make the property state on 1 January 2026 relevant.
- Waarderingskamer: WOZ-waarde controleren en bezwaar maken (External site, opens in a new tab) - Informal contact, formal WOZ objection within 6 weeks and late reduction requests: a reduction of more than 20% of the assessed value and up to 5 years back.
- Belastingdienst: Welke WOZ-waarde moet ik invullen? (External site, opens in a new tab) - That the income-tax return normally contains a prefilled WOZ value and the taxpayer should compare it with the municipal decision for the correct reference date.
- Waterschappen: Waterschapsbelasting (External site, opens in a new tab) - The national household structure: tenants generally pay the resident water-system and wastewater-treatment levies; owners also pay an ownership levy.
- Unie van Waterschappen: Aanpassing belastingstelsel (External site, opens in a new tab) - The adjusted Waterschapswet that took effect on 1 January 2026, including separate owner rates for homes and non-residential buildings and regional cost allocation.
- Waterschappen: Mijn waterschap (External site, opens in a new tab) - The official postcode-and-house-number finder for the correct one of the 21 water boards.
- Waterschap AGV: Tarieven waterschapsbelasting 2026 (External site, opens in a new tab) - AGV’s labelled 2026 rates and examples: €186.85 per home, €92.79 per pollution unit, 1 unit for one person and 3 for two or more, plus the owner rate.
- Waterschap AGV: Kwijtschelding (External site, opens in a new tab) - Which AGV household levies can be waived, the route finder, the 3-month after-payment limit and possible automatic annual checks with consent.
- Gemeente Amsterdam: Belastingtarieven 2026 (External site, opens in a new tab) - Amsterdam’s 2026 waste, residential-property OZB and sewer rates, including the sewer user charge only above 300 m³.
- Gemeente Amsterdam: Gemeentelijke belastingen bij verhuizing (External site, opens in a new tab) - Amsterdam’s waste-tax reductions when nobody remains after a move to another municipality, a care home or protected housing; ordinary within-city moves and owner charges after a sale.
- Gemeente Amsterdam: Betalingsregeling (External site, opens in a new tab) - Amsterdam’s payment-plan example: up to 12 instalments for most taxes, at least €30 per month, with collection interest after the due date.
- Gemeente Rotterdam: Kwijtschelding afvalstoffenheffing 2026 (External site, opens in a new tab) - A different local waiver design: only 76.5% of the 2026 waste charge can be waived, 23.5% remains payable, and an application can follow payment for up to 3 months.
- Gemeente Rotterdam: Betaal op tijd (External site, opens in a new tab) - A labelled local collection example: reminder, €10 or €22 formal-demand cost, enforcement-order cost from €56 and possible seizure.
- Gemeente Hoeksche Waard: Verordening rioolheffing 2026 (2026 sewer charge ordinance) (External site, opens in a new tab) - A 2026 example where both owner and residential user parts apply, with local household-size, part-year and 10-instalment rules.
- Gemeente Tilburg: Verordening hondenbelasting 2026 (2026 dog tax ordinance) (External site, opens in a new tab) - A 2026 example of a municipality that levies dog tax: €132.28 for the first dog and €187.60 for the second.
- Gemeente Amsterdam: Bezwaar tegen een parkeerbon (External site, opens in a new tab) - A local example of a parking-tax reassessment, its 6-week objection window and Amsterdam-specific payment-deferral condition.
- Waarderingskamer: WOZ-taxatieverslag (External site, opens in a new tab) - Free appraisal-report access through the municipality or MijnOverheid, report contents and the 2026 reference dates.
- Gemeente Rotterdam: Vragen over belastingen (External site, opens in a new tab) - Paper or Berichtenbox delivery, full-month waste-tax adjustments after moving, full-year owner charges and different payment-deferral rules.
- Gemeente Amsterdam: Kwijtschelding aanvragen belastingaanslag (External site, opens in a new tab) - Eligible home-related charges, the separate AGV contact route, the 3-month after-payment limit and payment suspension for covered charges.
- Gemeente Amsterdam: Inkomen en vermogen bij kwijtschelding (External site, opens in a new tab) - Local income and savings limits and the vehicle exception for work, illness or disability.
- MijnOverheid: Berichtenbox (External site, opens in a new tab) - The official digital government mailbox and personal-government-services portal.
- Ondernemersplein (government business portal): Onroerendezaakbelasting (OZB) (External site, opens in a new tab) - Residential OZB is paid only by owners; non-residential users can also pay. The person liable on 1 January pays for the full year.
- Staatsblad (Bulletin of Acts and Decrees): Wet gemeentelijke schuldhulpverlening, artikel 4 (External site, opens in a new tab) - Article 4(2): the first debt-help interview within 3 working days in threatening situations, including district-heating disconnection and health-insurance cancellation or termination.
- Gemeente Heerenveen: Verordening afvalstoffenheffing 2026 (2026 household waste tax ordinance) (External site, opens in a new tab) - User liability for non-independent accommodation and successive lets; local application of the household-waste rules.
- Gemeente Zundert: Beleidsregels schuldhulpverlening 2026 (2026 debt help policy rules) (External site, opens in a new tab) - Current official application of the national 3-working-day first-interview rule for threatening debt situations.
- Belastingsamenwerking Rivierenland: Over BSR (External site, opens in a new tab) - A regional collector can assess and collect municipal and water-board taxes on a combined bill.
- Waterschap AGV: Mijn AGV waterschapsbelasting (External site, opens in a new tab) - Named household taxpayer, shared housing classifications, the 6-week objection deadline and full-year resident water-system levy.
- Waterschap AGV: Wat kosten onze plannen in 2025? (External site, opens in a new tab) - The pollution levy applies to direct wastewater discharge into surface water; used for the levy distinction, not 2026 amounts.
- Amsterdam: Afvalstoffenheffing 2026 ordinance (External site, opens in a new tab) - The 2026 waste-tax bands, household count on 1 January or at a later start of liability, and full-month rules when liability starts or ends.
- SVHW (regional tax office): Collection policy and debt-help payment deferral (External site, opens in a new tab) - The conditions for pausing tax collection during debt help: a stabilization notice, a debt agreement or a court-declared cooling-off period. Applying for help alone does not establish a pause.
- Municipal Debt Assistance Act: authentic publication (PDF) (External site, opens in a new tab) - Article 4(2): a first interview within 3 working days for threatening debt situations, covering eviction, gas, water, electricity or district-heating disconnection, and health-insurance cancellation or termination.
- Amsterdam: Collection policy 2026 — vehicle asset-test exception (External site, opens in a new tab) - Section 26.2.3 excludes a vehicle from assets when the applicant can show it is indispensable for their occupation or because of illness or disability affecting them or qualifying family members.