Local taxes

Tax types and descriptions

Local taxes are a type of tax that is levied on behalf of local governments. These taxes are used to fund various local public services. There are many different types of local taxes, and the specific taxes you are required to pay will depend on which municipality you live in and whether you own property, like real estate.

Please find below a brief description of the local taxes you may see on your tax assessment. Tax rates may differ per municipality.

BghU

BghU stands for Tax Collaboration Municipalities and Water Board Utrecht (Belastingsamenwerking Gemeenten en Hoogheemraadschap Utrecht).

BghU levies and collects local taxes on behalf of the municipalities Bunnik, De Bilt, Houten, Lopik, Nieuwegein, Stichtse Vecht, Utrecht, Utrechtse Heuvelrug, Zeist and water board “Hoogheemraadschap De Stichtse Rijnlanden”. A water board is a local government body in the Netherlands that is responsible for the management and maintenance of water systems, including rivers, ditches, and lakes. Water boards are also responsible for water quality and water supply.

BghU is responsible for the collection and enforcement of local taxes on behalf of these municipalities and water board. In addition to collecting taxes, BghU determines the WOZ-value (Property Valuation) of properties located within the municipalities and the water board that it serves.

The WOZ-value is a value assigned to a piece of real estate for the purpose of determining local taxes. It is based on the market value of the property as of January 1st of the year preceding the tax year and is used to calculate local taxes such as real estate tax and water system levy for property owners. BghU uses e.g. comparable sales of similar properties in the municipality as a starting point to determine the WOZ-value of a property.

If you have questions about local taxes or the WOZ-value of your property, you can contact BghU by calling 088 – 0640200

Payment options

By bank or money transfer to

BGHU Belastingen in Utrecht
NL95 INGB 0674 5939 28 (IBAN)

Please include the aanslagnummer (tax assessment number) in the payment reference.

International payments

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

Automatic direct debit

You can authorize BghU to automatically deduct your payment from your bank account, with a maximum of 10 instalments and these are made at the end of each month.

Visit our homepage at www.bghu.nl and log in in our Mijn BghU. You need a DigiD to do so. Visit www.digid.nl for more information.

iDeal

Go to our homepage at www.bghu.nl and log in at Mijn BghU. You need a DigiD to do so. Visit www.digid.nl for more information.

Contact us

By phone

You can reach us by phone on phone number: 088-0640200. Check our contact page for opening hours.

By contact form:

You can use our contact form on our contact-page

By post:

BghU
Postbus 5150
3502 JD, Utrecht

By visiting our office at:

BghU, Stadskantoor Utrecht
Stadsplateau 1
3521 AZ, Utrecht
Our office is open on weekdays from 9.00AM to 1.00PM. After 1.00PM by appointment only.

WOZ-beschikking - WOZ-statement

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, Stichtse Vecht, 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.

Mijn BghU

Onroerende zaakbelasting - Real Estate Tax

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.

Watersysteemheffing - Water System Levy

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.

Afvalstoffenheffing - Refuse Tax

Solid waste collection tax is a type of local tax on the fees for the collection, transfer, storage, or disposal of solid waste. Municipalities use the revenue of the refuse tax to cover the costs of collecting and processing garbage.

Rioolheffing - Sewer Tax

Municipalities use the revenue of the sewer tax for the maintenance, replacement and renovation of the sewer.

Zuiveringsheffing - Pollution Levy

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.

Parkeerbelasting - Parking Tax

Parking your car or other vehicle is not free everywhere and at all times in the Netherlands. In some areas and at certain times you have to pay for parking. By paying for parking you also pay parkeerbelasting (parking tax). If you do not pay for parking where and when necessary you will be charged a penalty.

Hondenbelasting - Dog Tax

The dog tax, also known as a dog license fee, is a tax that is imposed on the owners of dogs by local municipalities. This tax is one of the oldest forms of taxation, that municipal authorities may levy.

BghU levies dog tax to increase municipal income. This money is often used for a variety of purposes related to dogs and dog ownership, such as maintaining parks, dog walking areas, and nature preserves, as well as combating dog-related nuisances such as picking up and disposal of dog waste.

Overall, the dog tax is an important source of revenue for municipalities, and the funds generated by this tax are used to provide a variety of services and facilities that benefit both dogs and their owners. So, while it may be an inconvenience to pay the tax, it ultimately helps to improve the overall well-being of dogs and the communities in which they live.

Remission of municipal taxes

If you have a low income and few assets, you can apply for remission of your municipal taxes. Please read the requirements carefully.

If your income is at or below income support level and you have little or no savings, assets, or valuables, then you might be able to get a remission of municipal taxes.
If you paid your tax assessment more than three months ago, you can no longer apply for an remission.
The combined income and assets of your entire household will be taken into consideration.

If multiple people at your address have received a tax assessment, then each person must apply for a remission separately.
You can still apply for a remission even if you already have a payment arrangement.
If you no longer receive an automatic remission despite having received one in the past, you must apply again.
You can apply for remission of taxes listed on your combined tax assessment.

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 for questions, advice or help by calling 088-0640200.