Sewerage Tax

The sewerage tax (rioolheffing) is a municipal levy paid by users or owners of properties connected to the municipal sewer system. Municipalities are legally obligated to maintain a properly functioning sewer system for wastewater collection, rainwater drainage, and groundwater management.

Revenue from the sewerage tax funds the maintenance, repair, and replacement of the municipal sewer network. The tax amount varies by municipality and is typically included in the annual municipal tax assessment. Some municipalities bill based on a flat rate per connection, while others base it on water consumption or property value. Payment terms and billing methods differ per municipality.

Requirements

  • Tax obligation: Applies to users of properties connected to the municipal sewer system
  • Legal basis: Article 228a Municipalities Act (Gemeentewet)
  • Payment method: Four instalments per year via the Vitens water bill

Procedure

  • Automatic assessment: The municipality automatically issues an assessment for connected properties
  • Receipt: You receive the assessment together with your water bill from Vitens
  • Payment: Pay in four instalments together with your water consumption costs