Municipal taxes


If your rent is excluding taxes, you may have to pay governmental taxes yourself. There are two types of taxes that should be paid: water tax (water purification and water delivery system) and garbage tax. At the beginning of every year, you receive a notification about these taxes. An invoice is included with the amount to be paid. You can pay the amount at once as well as in installments. Please make sure you pay taxes on time to avoid troubles with tax authorities.

In certain situations, you may be eligible for a discount (in Dutch, kwijtschelding). If you get the discount, you are completely exempted from paying the water tax and you only have to pay part of the garbage tax. You can request this discount on hefpunt.nl. Please be aware that this website is only available in Dutch. We advise you to ask a Dutch-speaking person to assist you.

The following factors are taken into account to determine your eligibility for kwijtschelding:

  • The composition of your household
  • Your age
  • Your income
  • Surcharges and provisional refund from the Belastingdienst (tax authorities)
  • Your monthly rent
  • Your premium insurance(s), e.g. health insurance
  • Your bank account and savings and other financial resources
  • The estimated value of your car or motorcycle.

In the following cases HEF will not consider your application:

  • You are in a possession of a car which value exceeds €2269,- unless this car is necessary for performing your business activities or taking care of a disabled person.
  • You are in possession of a private home which WOZ value is higher than the current outstanding mortgage debt.
  • You have already paid the tax and more than 3 months have passed since your payment.
  • The balance on your bank and savings accounts are higher than your monthly income plus one month rent and one month health insurance premium.

Once you apply for kwijtschelding, you will receive a form from Hef. You will have to fill in the form, attach requested documents and send it back. It will take up to 6 months for Hef to make a decision whether you are eligible for kwijtschelding. During this period of time, you do not have to pay anything.