Local & Municipal Taxes in the Netherlands
Discover how property taxes, road taxes, municipal levies, and water board charges fund local services and infrastructure
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
Typical Rate
0.1% - 0.4% of WOZ value
Paid By
Property owners
Funds
Local infrastructure, public lighting, municipal services
Road Tax (MRB)
Provincial tax on vehicle ownership, varies by weight and emissions
Typical Rate
€40 - €200+ per quarter
Paid By
Vehicle owners
Funds
Regional roads, environmental programs, public transport
Municipal Levies
Fees for waste collection, sewage, and other municipal services
Typical Rate
€200 - €800 per year
Paid By
Residents and businesses
Funds
Waste collection, parks, libraries, local social services
Water Boards - Uniquely Dutch
Levies for water management by the 21 Dutch water boards
Typical Rate
€100 - €500 per year
Paid By
All residents and businesses
Funds
Dike maintenance, water quality, flood protection, water treatment
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.
Calculate Your Local Tax Burden
See exactly how much you pay in local and municipal taxes with our detailed calculator.