Local Taxes Explained: Municipal, Provincial & Water Board
Complete guide to Dutch local taxes: property tax (OZB), road tax (MRB), waste fees, sewerage, and water board levies — how they work and who pays what
Four Levels of Government
The Netherlands has a unique four-level government structure. Each level has specific responsibilities and funding sources, creating a comprehensive system of public services.
National Government
Income tax, VAT, and defense - the big picture funding
Provincial Government
Road infrastructure, environment, and regional coordination
Municipal Government
Local services, waste collection, parks, and social services
Water Boards
Water management, flood protection, and water quality
Types of Local Taxes
Property Tax (OZB)
Annual tax on property ownership, calculated based on WOZ value
Road Tax (MRB)
Provincial tax on vehicle ownership, varies by weight and emissions
Municipal Levies
Fees for waste collection, sewage, and other municipal services
Water Board Levies
Levies for water management by the 21 Dutch water boards
Water Boards: A Dutch Innovation
Water boards are the oldest democratic institutions in the Netherlands, dating back to 1196. These 21 regional authorities manage water levels, water quality, and flood protection across the country.
Fun fact: You vote separately for water board representatives every 4 years!
Calculate Your Local Tax Burden
See exactly how much you pay in local and municipal taxes with our detailed calculator.
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