Municipal Taxes in Rotterdam: What You Pay, How to Pay and Remission

This guide is for internationals who live in Rotterdam, rent or own a home, and have received (or are about to receive) a municipal tax assessment. After reading it you will know which taxes appear on your bill, how to pay in one go or in instalments, how to ask for remission on a low income and how to object if you think the assessment is wrong.

• Which municipal taxes Rotterdam residents receive
• The waste levy: what tenants pay
• Viewing and paying your assessment
• Applying for remission on a low income
• Objecting to your assessment
• FAQ

Which municipal taxes Rotterdam residents receive

Everyone who lives in Rotterdam receives a municipal tax assessment (aanslagbiljet gemeentelijke belastingen) every year. According to the municipality’s taxes page, it arrives by post or through MijnOverheid, and it lists up to three taxes.

• Waste levy (afvalstoffenheffing): paid by every household, whether you rent or own.
• Sewerage charge (rioolheffing): paid by owners of a home or, for example, a garage box. It is a fixed annual amount, with a lower rate for properties with a low WOZ value such as garage boxes, storage sheds or bicycle sheds.
• Property tax (onroerendezaakbelasting, OZB): paid by owners. It is a percentage of the WOZ value, which is the official value of your property. In 2026 the rate for home owners is 0.0643% of the WOZ value. For non-residential property, users pay 0.2944% and owners pay 0.4129%.

If you own a movable home, such as a houseboat or a caravan, you pay the tax on movable living and business spaces (RWBB) instead. The 2026 rate is 0.0643% of the value. The exact annual amounts for each tax are on the municipality’s taxes page, and the full rules are in the tax ordinances published on overheid.nl.

The waste levy: what tenants pay

If you rent, the waste levy is usually the only municipal tax on your assessment. It pays for collecting and processing household waste. The amount does not depend on how much waste you produce. It depends on how many people are registered at your address, with three bands: one person, two people, and three or more people. The current amount for each band is listed on the municipality’s taxes page.

Because the number of registered residents decides your band, make sure your registration in the Personal Records Database (BRP) is correct. If someone moves out and stays registered, your household may stay in a higher band.

Viewing and paying your assessment

You can manage all your tax matters online through Mijn Loket, where you can also check that a payment has been processed. The payment page describes these options:

• Pay online in one go. You need DigiD. Online payment only works if banking security software on your device is switched off.
• Bank transfer. Pay to Rotterdam Belastingen, account NL 97 ABNA 06 44 51 21 13. Put the claim number (vorderingsnummer) in the description. You will find it in the top right corner of your tax letter.
• Direct debit (automatische incasso). The municipality collects the tax in 12 monthly instalments from your account, so you always pay on time. You can apply online or by post.
• Payment arrangement (betalingsregeling). If you cannot or do not want to pay in one go, you can pay in up to 12 monthly instalments. If 12 instalments are still too much, you can ask for a longer arrangement.

You can also pay at the counter at Publiekslocatie Centrum, Coolsingel 40, but the municipality asks you to come only if you cannot pay online. Book an appointment online or call 14 010.

If you forgot to include the correct claim number, send a copy of your proof of payment showing the date, amount, account number, a description and the correct claim number to financieleinfogbr@rotterdam.nl or by post to Gemeente Rotterdam Belastingen, Postbus 924, 3000 AX Rotterdam. If you overpay, the extra is set against other amounts you owe. If you owe nothing else, you get it back within 6 weeks.

Applying for remission on a low income

Remission (kwijtschelding) means you pay only part of the waste levy. The remission page says it is meant for residents on a low income, for example people on benefits or only the state pension (AOW), and for self-employed people. You can first answer a short set of questions on that page to see whether you may qualify.

What you get: remission covers 76.5% of the waste levy. You still pay the remaining 23.5%. If remission is granted, the letter tells you the exact amount you still owe.

How to apply: online with DigiD or eHerkenning, by post or by email. You do not need to send documents such as payslips or healthcare allowance letters with the application, but keep them, because the municipality may ask for copies. If it does, send them with the return form within 14 days, and send documents that show your situation on the date of your application.

Deadline: you can apply up to 3 months after paying the waste levy bill. After that, remission is no longer possible. The municipality looks at your situation at the time you apply, not the year of the bill.

Conditions: the municipality checks the income and expenses of you and any partner or housemate. There is a limit on the total amount in your bank and savings accounts, which depends on whether you are single, a single parent, or living with a partner. The current limits are listed on the remission page. Other reasons for refusal include a car less than 9 years old, a car of a special make, or an incomplete application. If you have debts, you can only apply once you have agreements with all creditors. Self-employed people are assessed on private assets first and then on income once annual figures are available.

Timing and payment: you receive a letter within 3 months saying whether you get remission or if more information is needed. Once all documents are in, you hear within 6 months. While your application is processed, you only pay the amount shown under “betalen” in your letter, and a direct debit pauses and then restarts for the remaining amount. If you pay late, interest is charged.

Objecting to your assessment

If you disagree with your assessment or your WOZ value, the objection page says you must object within 6 weeks. Tenants can also object to the WOZ value within 6 weeks of the date of the decision, but must give a clear reason, such as the home being in very poor condition or errors in the valuation report.

You can object online with DigiD or eHerkenning, or by letter to Gemeente Rotterdam, Afdeling Belastingen, Postbus 924, 3000 AX Rotterdam. A letter must include your name and address, the claim number, the date, your reason and your signature. Additional costs such as reminder fees or interest need a separate objection.

Payment while you wait: an objection to the waste levy gives you automatic deferral until a decision is made. For an objection to the WOZ value, you only get deferral for the disputed part, and only if you ask for it in your objection. Most other objections do not give deferral, and the objection page lists a minimum amount below which deferral is never granted. Collection interest applies after the payment deadline, so paying in full on time avoids interest. If you win, you get back what you overpaid, plus interest on it.

Decision times: if you object before 20 November, the municipality must decide by 31 December of that year. If you object between 20 November and 31 December, it must decide within 6 weeks, and may take up to 6 weeks longer. If your objection is rejected and you received deferral, you generally pay the remaining amount within 10 days.

Late objections are declared inadmissible. The municipality still reviews them but only changes the value if the difference is large, and you can no longer go to court. If you can prove a good reason for being late, your objection is treated as on time.

FAQ

I rent my apartment. Do I pay property tax or the sewerage charge?

No. Those are charged to owners. As a tenant you pay the waste levy, which every household in Rotterdam pays, based on the number of people registered at your address.

Can I spread the payment over the year?

Yes. A direct debit splits the bill into 12 monthly instalments, and a payment arrangement allows up to 12 monthly payments. If that is still too much, you can ask for a longer arrangement, which the municipality assesses case by case.

How late can I apply for remission?

You can apply up to 3 months after paying the waste levy bill. After that, remission is no longer granted. The municipality judges your situation on the date you apply, not the year the bill was issued.

Do I have to pay while my objection is being handled?

It depends on what you object to. A waste levy objection gives automatic deferral. A WOZ objection only defers the disputed part, and only if you request it. Most other objections give no deferral, and interest is charged if you pay after the deadline.

Official sources: rotterdam.nl · rotterdam.nl · rotterdam.nl · rotterdam.nl

Last verified: 19 October 2026 against the official pages linked above. Rules and fees change; the official page always wins. General information, not legal or tax advice.