Advertising Tax

Advertising tax (reclamebelasting) is a municipal levy that must be paid by owners or users of commercial premises on which advertising objects are visible from the public road. This includes letters, symbols, colors, light boxes, billboards, flags and banners used to draw attention to a business, product or service.

The tax is levied by municipalities in designated areas, often city centers and approach areas. The obligation applies to all visible advertising objects on or attached to the premises, regardless of whether they are temporary or permanent.

Requirements

  • Commercial premises: The property must be used for business purposes
  • Location: The property is located in a designated tax area (center or approach area)
  • Visibility: Advertising objects must be visible from the public road
  • Taxpayer: Owner or user of the premises

Procedure

  • Declaration: The municipality automatically imposes the tax on taxpayers
  • Assessment: You receive an annual advertising tax assessment
  • Calculation: The amount is determined by the size and nature of the advertising objects
  • Payment: Payment according to the terms on the assessment