For whom?
Commuter tax applies to individuals who have a furnished residence available for themselves or their family for more than 90 days per year. They are registered in another municipality. Or they have their main residence elsewhere. These individuals can be an owner or a tenant. A furnished property can be a (holiday) home, chalet, mobile home or houseboat.
How is the tax calculated?
You pay a fixed amount per furnished property that is available for more than 90 days
How much to pay?
Rate Zuidplas 2026 € 215,70
Is exemption possible?
No, exemption is not possible.
This year, I have not visited my second home. Why do I have to pay commuter tax?
For the purposes of commuter tax, the availability of the furnished residence is sufficient. The residence must be available for more than 90 days.
I am renting the holiday home. Why do I have to pay commuter tax?
Commuter tax applies to individuals who have a furnished residence available for more than 90 days. This could also be a tenant. It applies to people who are registered in another municipality. Or people who have their main residence elsewhere.
I purchased a second home later in the year. Why do I have to pay commuter tax for the entire year?
You will receive a commuter tax bill if the residence was available for more than 90 days during the year. For example, was your furnished holiday home available from September onwards? Then you will receive a commuter tax bill as September to December is more than 90 days.
I rent out my second home almost all year round. Why am I receiving a commuter tax bill?
Is the residence used for
? We then consider the period during which the residence is not rented out as a period of personal use. This means you can have access to the residence.
Are you renting out the residence through a letting agency? And does the contract state that you may use the residence for a maximum of 90 days? Then the period during which the residence is vacant does not count as a period of personal use.
My residence is unfurnished. Why do I have to pay commuter tax?
Unfurnished means no furniture or furnishings whatsoever. Is there furniture stored in one small room for most of the year? Then we consider the residence to be furnished.