What Are the Mandatory Municipal Taxes (Water & Waste) in Netherlands?

When you live in the Netherlands, you are responsible for two main categories of local levies: Municipal Taxes (paid to the city) and Water Authority Taxes (paid to the regional water board).

1. The Waste Disposal Fee (Afvalstoffenheffing)

This tax covers the collection and processing of your household trash. It is a flat fee based on the number of people in your household on January 1st.

2026 Estimated Rates (Amsterdam Region):

• Single-person household: Approx. €352 per year.
• Multi-person household (2+ people): Approx. €469 per year.

Pro Tip: If you move into an apartment on January 2nd, the previous tenant (or the landlord) technically owes the tax for that full year. Check your contract to see how this is handled!

2. The Water Authority Tax (Waterschapsbelasting)

The Netherlands is famously below sea level, and this tax pays for the dikes, pumping stations, and wastewater treatment that keep the country dry. In our region, this is collected by Waternet (for the Amstel, Gooi en Vecht water board).

2026 Rates for Tenants:

• Single-person household: Approx. €280 per year.
• Multi-person household: Approx. €465 per year.
• (Note: Homeowners pay an additional “system charge” based on their property value).

3. Tap Water Consumption (Drinkwater)

This is your actual usage of water for showering, cooking, and drinking. Unlike the taxes above, this is a “utility” bill you pay throughout the year.

• Price in 2026: Approx. €1.18 per 1,000 liters (m³), plus a fixed connection fee of about €90 per year.

• The Tap Water Tax: You pay a small environmental tax (BoL) on the first 300m³ you use to encourage conservation.

How and When Do You Pay?

• The Big Bill: You will receive a “Combined Assessment” (Gecoördineerde aanslag) usually in February or March.
• Payment Plans: Most residents set up a Direct Debit (Automatische incasso) to pay the total in 8 or 10 monthly installments rather than one large lump sum.

• Digital Mail: Ensure you have your DigiD set up to receive these bills in your Berichtenbox (MijnOverheid).

Are You Exempt? (Kwijtschelding)

If you are a student or on a very low income, you may apply for “Kwijtschelding” (remission). If approved, the municipality or water board will waive the tax for that year.

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