You pay a sewage charge (rioolheffing) for your wastewater and for rainwater that ends up in the sewer. The sewage charge is part of the municipal taxes and is collected by the municipality, which uses that money to pay for maintenance and replacement of the sewers. Some municipalities also call the sewage charge sewage tax (rioolbelasting).
Each municipality has its own way of calculating the sewage charge. For example, some municipalities calculate the sewage charge based on the value of the property. Others base it on drinking-water consumption. To find out how your municipality calculates the sewage charge, contact your municipality.
The sewage charge is included in the municipal tax bill. This is usually sent out in the first 2 weeks of February.
Apply for an exemption on paying municipal taxes
Are you unable to pay your municipal taxes? Then ask your municipality for an exemption. You can be granted an exemption from paying part of the taxes, or all of the taxes.
This is how it works in your (future) place of residence
Municipality of Amsterdam: Paying the sewage charge
Please note: you only have to pay rioolheffing (sewage charge) if you live in the Netherlands and are registered with a municipality.
In determining the sewage charge, the municipality makes a distinction between a user and an owner of the property. The sewage charge therefore consists of an owner component and a user component. Therefore 2 rates apply.
The owners of residential properties, houseboats and business premises pay sewerage charges for their connection to the sewer. The fixed rate for owners is €160.43 annually per independent property (residence, boat or premises). The tax assessment will be sent to the resident(s) of the property.
Sewerage charges for high-volume users
Users (owners or tenants) of a building pay a separate rate for sewerage charges if they are high-volume users: more than 300 m³ water annually. An average household uses 135 m³ annually.
Please note: If you are a high-volume user as well as the owner of the premises, you will have to pay both the owner component and the high-volume user component.
Rates for high-volume use
High-volume users pay a rate linked to their water use. There are 7 brackets:
- from 301 m³ to 1,000 m³ annually: €470.18
- from 1,001 m³ to 5,000 m³ annually: € 1,779.22
- from 5,001 m³ to 10,000 m³ annually: € 5,888.37
- from 10,001 m³ to 50,000 m³ annually: € 14,894.39
- from 50,001 m³ to 100,000 m³ annually: € 61,145.10
- from 100,001 m³ to 500,000 m³ annually: € 113,826.47
- more than 500,001 m³ annually: € 149,930.48
High-volume users receive a provisional tax bill for the user component in February. This provisional tax bill is based on the latest annual statement from Waternet.
In April, they will receive the tax assessment form to report their actual water use in the preceding year. The final tax bill for the previous year will be provided in June.
Waiver of sewerage charges is only possible for residential properties. You cannot apply for the waiver yourself. If you are entitled to it, you will automatically receive a waiver. There are 2 conditions:
- You receive a waiver on the gecombineerde aanslag.
- You have received a final assessment of Sewerage charges for high-volume users as an individual.