Water authority tax rates
There are 3 different types of water authority tax: a water system charge, a water treatment charge and a pollution charge. The type of taxes you must pay depends on your specific situation. View the rates and examples for 4 situations.
Water authority tax rates 2019
| Type of tax (in Dutch) | Type of tax (in English) | 2019 rates |
|---|---|---|
| Watersysteemheffing ingezetenen | Resident water system charge | € 112.58 per home |
| Watersysteemheffing gebouwd | Water system charge for buildings | 0.013450% of the WOZ value |
| Watersysteemheffing ongebouwd | Water system charge for land without buildings | € 100.59 per hectare (10,000 m2) |
| Watersysteemheffing wegen | Water system charge for roads | € 201.18 per hectare (10,000 m2) |
| Watersysteemheffing natuurterreinen | Water system charge for nature areas | € 2.10 per hectare (10,000 m2) |
| Zuiveringsheffing | Water treatment charge | € 54.00 per pollution unit (ve)* |
| Verontreinigingsheffing | Pollution charge | € 54.00 per pollution unit (ve)* |
* ve is a pollution unit. People who live alone pay for 1 ve. Households with more than 1 resident pay for 3 ve.
Examples (2019)
You are a tenant and you live alone
One-person households must pay a water treatment charge of 1 pollution unit. You must also pay the water system charge for residents.
- You must pay a water treatment charge of 1 pollution unit of 54.00 euros. A total of 54.00 euros.
- You must also pay the water system charge for residents: 112.58 euros per home.
Therefore, you must pay a total amount of 166.58 euros. This is for the whole of 2019.
You live together in an apartment or home
Households of 2 or more people pay a water treatment charge for 3 pollution units. Even when your household consists of just 2 people. This is stated in the law. You must also pay the water system charge for residents.
- You must pay a water treatment charge of 3 pollution units of 54.00 euros each. A total of 162.00 euros.
- You must also pay the water system charge for residents: 112.58 euros per home.
Therefore, you must pay a total amount of 274.58 euros. This is for the whole of 2019.
You have a family with 2 children and you own your home
Households of 2 or more people pay a water treatment charge for 3 pollution units. You must also pay the water system charge for residents. And as a home owner, you must also pay the water system charge for buildings.
- You must pay a water treatment charge of 3 pollution units of 54.00 euros each. A total of 162.00 euros.
- You must also pay the water system charge for residents: 112.58 euros per home.
- Suppose the WOZ (the Valuation of Immovable Property Act) value of your home is 350,000 euros. The water system charge for buildings ('Watersysteemheffing gebouwd') is 0.013450 percent of the WOZ-value. In this scenario you must therefore pay 47,08 euros.
Therefore, you must pay a total amount of 321.66 euros. This is for the whole of 2019.
Reduction of your assessment
Sometimes we reduce your assessment. For example, when the number of people in the household changes. Or in the event of a death.
Find out in which situations we will reduce your assessment