Municipal tax assessment
Every year you get the assessment notice for municipal taxes (aanslagbiljet gemeentelijke belastingen). It states what you have to pay in taxes.
Watch the instructional video. You will then learn what you need to do if you are not able to pay (right away). Or if you do not agree with the property value or 1 of your charges.
Components of the assessment
The amount of the assessment is different for owners and users of a residential property or business premises. If you are an owner, the assessment notice includes the following charges:
- Begin link: property tax, end link. (onroerendezaakbelastingen, OZB)
- Begin link: waste tax, end link. (afvalstoffenheffing, AFV)
- Begin link: sewage charge for owners, end link. (rioolheffing eigenarendeel, RIOE)
If you are a tenant, you pay only the waste tax.
The property value (WOZ-waarde) of the residential property is also on the assessment notice. Your assessment notice is therefore also your Begin link: property value assessment, end link. .
Who it is for
The person who is the owner or user of a residential property or business premises in The Hague on 1 January will receive the assessment notice for municipal taxes.
How it works
The municipality aims to put all the yearly municipal tax charges on 1 tax bill. Tenants of a residential property only have to pay the waste tax. Depending on your situation the assessment could include the:
- bill for the Begin link: property tax, end link. (onroerendezaakbelastingen, OZB)
- bill for the Begin link: waste tax, end link. (afvalstoffenheffing)
- Begin link: sewage charge for owners, end link. (rioolheffing eigenarendeel)
The property value is also on the assessment notice. Your assessment notice is therefore also your Begin link: property value assessment, end link. .
When you get the assessment
You usually get the assessment for municipal taxes in February. Sometimes the municipality does not yet have all of the necessary information. In that case you will get the assessment later. You can see in Begin link: MijnDenHaag, end link. if the assessment has already been sent. You have not received the assessment by 1 June and you think you should have gotten it? Then you can contact the Begin link: Municipal Tax Department, end link. .
When to pay
You must pay the tax within 6 weeks after the date on the municipal tax assessment (dagtekening). The assessment notice states the date by which you should have paid. This is the payment due date (deadline). You can also pay in 12 instalments with Begin link: direct debit, end link. . Read more about Begin link: other ways of paying, end link. .
Tax waiver
Do you have a low income and few assets (for example, savings)? Apply for a Begin link: tax waiver, end link. for municipal taxes.
Contest the assessment
Do you think that the municipality made a mistake? Then you can Begin link: contest your assessment, end link. within 6 weeks.
Digital assessment notice
You can opt to receive the assessment notice only digitally. The advantages:
- You can easily find your assessment notices again.
- You help save paper and costs.
Would you like to receive your assessment notice digitally from now on? Indicate that you want paperless post on the Berichtenbox page in MijnDenHaag. You can also look at your municipal tax bills from previous years in MijnDenHaag.
Go to Berichtenbox page in MijnDenHaag
Contact
Do you have any questions about your tax bill? Contact the Begin link: Municipal Tax Department, end link. .
Frequently asked questions
You will see in the letter which taxes you are being charged. You will find more information on each tax under Begin link: Taxes, end link. . For example, who needs to pay the tax, the rates and why you need to pay the tax.
The property value of your rented housing can influence the maximum rent. This only applies to social (subsidised) housing. Check whether you are paying the maximum rent using the Begin external link: Huurprijscheck(External link), end external link. (in Dutch).
Has your situation changed since the tax bill arrived? For example, a member of your household has moved or died? These changes in your situation will be reflected in the assessment notice for the following year. Even if the tax bill is in the name of the person who has moved or died. You do not need to contest the assessment.
If you situation has changed, you can ask the municipality to change the amount on the assessment notice. This is called applying for a tax refund. You can apply for a refund for the dog tax, sufferance tax (mooring fee) and waste tax. Read more about how to Begin link: apply for a tax refund, end link. .
The waste tax is charged only when somebody is using the property. Can you prove that the property is unoccupied (empty) because it is on the market for sale or for rent? Then you do not need to pay the charge.
If you are living in rented housing, you only pay waste tax. Are you living in housing which is not self-contained (such as a room in a house)? Then the owner pays the waste tax.
The assessment notice is in the name of 1 of the owners or residents. This is the person who is registered at the address the longest amount of time. If the residents have been registered the same amount of time, the assessment notice will go to the oldest person.
Yes, this is possible. The person receiving the tax bill can ask the municipality to send any post from the Municipal Tax Department to a different address. This request can only be done by sending the municipality a signed letter. Send the letter to the postal address of the Municipal Tax Department. The municipality will send the post to this correspondence address until the moment you indicate that it needs to go to another address.
You can send the post back to the Begin link: Municipal Tax Department, end link. . If you know the new address for the person whose name is written on the envelope, you can include it.
Yes, you can request a copy Begin link: in writing, end link. . Use the municipality’s Begin external link: contact form(External link), end external link. to do this. You will receive the copy within 2 weeks after your request by post.
Your request should state:
- the name on the account
- date of birth
- full address
- reference number (including year)
- telephone number
- if applicable: KVK number