The Belastingsamenwerking Gemeenten en Hoogheemraadschap Utrecht (BghU) is a collaboration in the field of taxes between municipalities Bunnik, De Bilt, Houten, Lopik, Nieuwegein, Utrecht, Utrechtse Heuvelrug, Zeist and Hoogheemraadschap De Stichtse Rijnlanden. On behalf of them, BghU levies and collects local taxes. BghU also assesses the value of properties located in these municipalities as part of the Wet waardering onroerende zaken (WOZ).
What types of taxes you have to pay depends on which municipality you live in and whether you own property. Below is a brief description of taxes you may find on your tax assessment. Tax rates may differ per municipality.
The WOZ-statement is the valuation of your property. Tax types such as real estate tax and water system levy for owners are based upon the WOZ-value. BghU assesses all properties in the municipalities of Bunnik, De Bilt, Houten, Lopik, Nieuwegein, Utrecht, Utrechtse Heuvelrug and Zeist. If you own property elsewhere, the WOZ-value of that property is assessed by the local municipality.
If you want to know how the WOZ-value of your property was calculated, you can consult the property valuation report (taxatieverslag) by logging onto Mijn BGHU.
For each property you own, whether it is a house, garage or an empty plot, you have to pay real estate tax. Real estate tax is imposed on whoever owns the property on January 1st of the fiscal year. If you sell the property, the civil law notary may settle the taxes in the transfer. If you use a certain space for business purposes, you are also liable to real estate tax.
Different rates apply for owners and users. Also, a distinction is made between residential and non-residential properties. Real estate tax rates are based on the WOZ-value of the property.
The water system levy is imposed on both owners of property and users of residential objects. The water system levy for owners is based on the WOZ-value of the property while the water system levy for users is a fixed amount.
Municipalities use the revenue of the refuse tax to cover the costs of collecting and processing garbage.
Municipalities use the revenue of the sewer tax for the maintenance, replacement and renovation of the sewer.
Hoogheemraadschap De Stichtse Rijnlanden uses the revenue of the pollution levy to clean waste water from homes and businesses. Hoogheemraadschap De Stichtse Rijnlanden does not provide drinking water. This is the task of your local water company.
The pollution levy is calculated in vervuilingseenheden, or ‘pollution units’. Every household receives an assessment for 3 vervuilingseenheden (abbreviated v.e.). An exception is made for people who live alone; single households receive an assessment for 1 v.e. The same rates apply for the entire area of Hoogheemraadschap De Stichtse Rijnlanden.
If you have a low income and few assets, you can apply for remission of your municipal taxes. Please read the requirements carefully.
You can apply for remission of the following taxes listed on your combined municipal tax assessment: afvalstoffenheffing, rioolheffing, zuiveringsheffing, watersysteemheffing, hondenbelasting and onroerendezaakbelasting.
To apply for a tax remission, go to Mijn BghU for online 'kwijtschelding' (in Dutch) using your DigiD. You can also get in touch by calling 088-0640200.
You can transfer the amount you owe to bank account number NL95 INGB 0674 5939 28 (IBAN) for BGHU Belastingen in Utrecht. Please include the aanslagnummer in the payment reference. International payments require the BGHU’s IBAN and BIC code. Please be advised that your bank may charge extra for international payments.
- IBAN: NL95 INGB 0674 5939 28
- BIC code: INGBNL2A
You can reach us by phone on weekdays from 9.00 – 17.00 on phone number: 088-0640200. In July and August you can reach us from 9.00 - 13.00 only.
You can use our e-mail form
3502 JD, Utrecht
By visiting our office at:
BghU, Stadskantoor Utrecht
3521 AZ, Utrecht
Our office is open on weekdays from 9.00AM to 1.00PM. After 1.00PM by appointment only.