Sufferance tax (mooring fee)
Is your houseboat or commercial vessel docked in municipal waters? Then you will pay sufferance tax (precariobelasting). This is called a ‘mooring fee’.
The person who got the docking permit pays the sufferance tax. If the municipality did not issue a permit, the person using the boat pays the sufferance tax.
You will get an assessment notice for sufferance tax for the entire year in January each year. It states the amount you must pay and when you must pay. Did you use the berth later in the year? Then you will get an asssessment notice for the month you started using the berth until the end of December of that year.
Pay the sufferance tax within 6 weeks. The assessment notice states the deadline for paying the tax (due date).
You can:
- pay taxes with iDEAL or by making a bank transfer
- pay taxes in instalments with Begin link: direct debit, end link.
Are you unable to pay? Then you can:
| Type of sufferance tax | Rate per square metre in 2024 | |
|---|---|---|
| Houseboat, commercial vessel | € 6.40 | |
| Floating terrace | € 6.45 |
Do you disagree with the assessment for the sufferance tax? Then you can Begin link: contest the assessment, end link. .
Your situation changes
Has your situation changed? Inform the municipality of this change within 6 weeks.
Are you no longer using the berth? Ask for a reimbursement for the sufferance tax for the rest of the year. You then only have to pay for the months you were using the berth.
Complete the online form. You need DigiD and your assessment notice to do this.
Send your letter to:
Directeur gemeentebelastingen
Postbus 19924
2500 CX Den Haag
Your letter should state:
- your name
- your address
- the date
- the reference number of the assessment and the type of tax
- why you are applying for a refund
- the date when your situation changed
- your signature
Are you filing a request for someone else? Send an authorisation (machtiging). This is a letter which states that this person is giving you permission to apply.
You will receive an answer within 8 weeks.
Pay on time
Make sure that you pay on time or that you arrange a Begin link: payment scheme, end link. . Otherwise you will get a warning. This is a letter from the municipality requesting that you still pay the tax.
You must pay the sufferance tax under the Begin external link: Verordening liggeld voor woonschepen en bedrijfsschepen(External link), end external link. (Mooring fee ordinance for houseboats and commercial vessels).
Do you have any questions? Contact the Begin link: Municipal Tax Department, end link. .