If you rent a room, apartment, or house in the Netherlands, you may receive letters regarding municipality and water board taxes. These taxes apply to residents regardless of whether you are a student or not. Different organizations may send these letters, which can sometimes be confusing.
Your landlord rents out an accommodation and the taxes and resident charges do not come from his or the property management company. Taxes come from the municipality and are addressed to ANY resident. As addressee you were most likely picked at random. However, the taxes relate to all the tenants living in the apartment. In fact, your landlord gets charged with his own taxes, which are called owner taxes, these are completely for the landlord’s account and are also addressed to him. The following taxes are charged to the tenant(s). Depending on the number of residents and the municipality you live in this charge can differ:
Waste tax (Afvalstoffenheffing): €377,10 per house, annual based.
Why? Collecting and processing waste.
Water tax (Watersysteemheffing): €168,12 per house, annual based.
Why? Maintenance of the water system.
Pollution tax (Zuiveringsheffing): €225,70 per house, annual based.
You will receive this together with the water tax.
Why? Purifying water for your apartment.
Example calculation 4 tenants:
€770,92 (total taxes) / 4= €192,73 (€16,10 per month)
No rights can be derived from the above calculations. Some municipalities have higher or lower taxes than others. The taxes can vary per year. We do not know when you need to pay the taxes. Your apartment can receive tax letters spread over the year (this depends on the municipality). These taxes apply to all tenants living in the apartment.
Paying too much?
These taxes are annual based, so most likely they ask you to pay those taxes for the entire year. However, you only rented the apartment e.g., for four months. It would be unreasonable to pay the taxes for the months you did not live there. This is not the case since you have registered at the apartment and will deregister at the end of the rental period. The municipality checks your deregistration and will refund back the overpaid amount of taxes back to you.
Which organizations charge these taxes?
For most tenants in Rotterdam and surrounding areas, taxes are typically charged by:
Municipality (e.g. City of Rotterdam) – responsible for waste collection taxes
Regional Tax Group (Regionale Belasting Groep) – responsible for water board taxes
Depending on the city, the exact institutions may vary.
What taxes may you receive?
Municipality (City Council)
The municipality usually charges:
Waste tax (Afvalstoffenheffing)
This tax is used for collecting and processing household waste.
The amount depends on the number of residents registered at the address. The municipality determines this based on the registration on January 1.
Regional Tax Group (Water Board Taxes)
The Regional Tax Group collects water-related taxes, such as:
Water system levy (Watersysteemheffing)
Used for maintaining dykes and managing water levels.
Pollution tax (Zuiveringsheffing / Verontreinigingsheffing)
Used for cleaning wastewater.
These taxes are typically calculated per household and sometimes depend on the number of residents.
How much are the taxes?
The exact amounts change every year and may vary by municipality and water board. Taxes are usually calculated for the full calendar year. Because amounts change annually, please refer to the official websites for the most up-to-date rates:
Municipality website (e.g. Rotterdam)
Regional Tax Group (RBG)
Why did I receive a bill for the whole year?
These taxes are calculated annually. Even if you only rent for part of the year, you may receive a bill covering the full year.
If you deregister from the address, the relevant authority may automatically adjust the amount or refund the overpaid part. This depends on the municipality and the specific tax.
Who is responsible for paying?
The tax letter is usually sent to one resident at random. However, the amount applies to all tenants living in the apartment. Tenants typically divide the amount among themselves. Sometimes the landlord receives the bill and may pass the tenant-related portion on to the tenants.
Can I apply for remission (kwijtschelding)?
In some cases, you may apply for remission depending on your income and personal situation. This must be requested directly with the organization that sent the tax letter.
Please note:
Eligibility depends on income and personal situation
You usually must apply within a limited timeframe
Not all taxes qualify for remission
Important note
RoomPlaza does not manage or collect municipality taxes. These taxes are handled by local authorities. If you have questions about your bill, please contact the organization mentioned in the letter directly.
More information
You can find more information here:
Regional Tax Group: https://www.derbg.nl/en/
Municipality Rotterdam: https://www.rotterdam.nl/
If you receive a tax letter, always follow the instructions on that letter, as rules may differ per city.