Municipal taxes for Rotterdam residents
The Dutch municipality (Gemeente) of Rotterdam charges various different types of taxes on a yearly basis. However, as a occupants you are subjected to only two types of taxes: water tax and waste collection tax.
The costs for water treatment and sanitation are charged separately by the Delfland Water Board. The water tax is a fixed amount, charged annually per household, regardless of the number of occupants in a household. As per the 2019 fiscal year, the water tax (waterschapsbelasting) charged equals €112.58 per household.
Waste collection tax
Occupants and owner-occupants are subjected to pay a waste collection charge (afvalstoffenheffing) for the collection and disposal of household waste. The amount to be paid varies with the number of people living in the household. As per 2019, waste collection tax for both occupants and owner-occupiers are as follows:
- €274 for single-person households.
- €348 for multi-person households (two or more people, including babies and children).
Who pays the tax bills?
The tax assessment is generally sent to the resident/residents of the property. However, in certain cases the tax assessment is sent to the owner of the property, even if the owner no longer lives there. This is the case in the following situations:
- If the occupant is simply renting a room in a shared house, then the occupant will not receive a municipal tax assessment. Instead, the assessment will be sent to the owner of the property, who may include the additional fees in the rent.
- If the occupant registered at an address change frequently, as in the case of short-term rentals, the owner of the property will be sent a tax assessment for a multi-person household.
- If the owner of a property appears to be using it as a pied-à-terre (second home), the owner will receive a letter asking him/her to clarify who actually lives in the property. If this cannot be determined, the owner will have to pay the tax rate for a multi-person household.