Frequently asked questions

The rates of the most common taxes are listed on the Rates page. The tax pages contain detailed rate descriptions. And the rates of other taxes. Go to the tax overview.

On the rates page please find the rates of each tax type. 
The overview of taxes sets out the calculation of each tax type.

On the page calculate tax bill you can calculate your own tax bill.

The RBG imposes over 99% of the tax bill in the course of the tax year. Some tax bills are sent at a later stage. We cannot send the tax bill until we have full information. We also check if we have sent all tax bills. Sometimes we see in such a check that we have to send an additional tax bill. It is unfortunate that you are confronted with this bill in arrears. However, the costs were incurred. The legislation offers the option of imposing the tax bill retro-actively.
Do you want to pay your tax bill in instalments? Check the payment in instalments page read more about it here.

Owners
The primary owner in the Land Registry Office’s system. If the same person also lives in the same home, the resident tax is also sent to this person. The municipal authorities determine the exact name stated on the tax bill. If the name is not correct, you can ask the municipal authorities to correct the name.

Heirs:
After a person’s death, his/her heirs are responsible for payment of the tax bill. The RBG adds ‘heirs’ to the person’s name on the tax bill. If the name is changed in the Land Registry Office system, the RBG can change the name on the tax bill. This is an automatic process.

Divorce:
If the home was allocated to your ex partner in a divorce, please notify the Land Registry Office accordingly. This is the only way to ensure that the RBG can change the name on the next tax bill. This is an automatic process. We receive the changed details from the Land Registry Office.

Resident

Also owner:
The person that is listed as the primary owner in the Land Registry Office’s system.

Resident only (lessee):
The person who received the tax bill in the previous year

No tax bill in the previous year:
The person registered longest at the address in the municipal database. The person receiving the tax bill for municipal sufferance tax or municipal fees is registered for these taxes. There are some exceptions to these rules. These are available from the implementation rules for determining the person liable for paying taxes.

This depends on your personal circumstances. Living alone or not, home owner or not, value of the home, relocated or not. Different rules apply for each tax type.  On the page calculate tax bill you can calculate your own tax bill. In the section information for each tax type, you can see the calculation of the different taxes.

The RBG will send the tax bills in the following months

In some cases, you will receive the tax bill later. For example, if you are paying another tax bill in January/February by means of direct debit collection. Or if all of your information is not yet known. In the latter case, we sometimes levy the tax in two parts. You will then receive two tax bills. The first one is for the use of the home (waste water treatment levy and water system levy for residents). And the second one is for the property (water system levy for the owner).

For the following taxes, the situation as at 1 January is the tax basis for the rest of the year. 

The RBG aims to send 1 comprehensive tax bill per address. In some cases, these details are not yet linked. Sometimes one person receives the property owner tax and the other person receives the resident tax. Do you want to receive a comprehensive tax bill next year? Please notify us accordingly using the contact form. Please enter ‘the tax bill is addressed to the wrong name’ as the subject. Then choose ‘Other reason’. We will then address the tax bill to the person listed as the primary owner in the Land Registry Office’s system.

Sometimes we first levy the taxes for residents (waste water treatment levy and water system levy for the user). Followed by the taxes for property owners at a later time. This is because the information for the property (WOZ value) may not yet be known to us at that time.

Please return the tax bill. Write ‘return to sender / onbestelbaar retour’ on the envelope. Postage is not necessary. On the envelope, state the name of the new owner / user and the effective date. Do you know the new address of the previous user/owner? Please also write this on the envelope.

The RBG may designate the following persons as the owner:
A person who owns the property, or a person with a legal right. This may include usufruct, right of use and residence, building right, leasehold and apartment right.

Unfortunately, this is not possible. We will address the tax bill to the person listed as the primary owner in the Land Registry Office’s system as at 1 January.  This could be the owner, lease holder or usufructuary. The municipal authorities determine the exact name stated on the tax bill. If the name is not correct, you can ask the municipal authorities to correct the name.

Both the owner taxes and the user taxes are sent to the owner / lessor of the building. The owner receives the tax bill only if renting rooms. This is the case if the tenants are sharing the sanitary facilities. This could include the shower, toilet and kitchen. If you are the owner of the home and renting rooms is not an option in this building, then you can submit an objection via My RBG. Please list the tenants of the building. We will then send the tax bill to the tenants.

Yes. You can register at www.mijn.overheid.nl for this purpose. You will receive the tax bill in your message. This is the digital letterbox of the government. After registering, you can also view your tax bill in the MijnOverheid app (MyGovernment app). You can edit your private data only via mijn.overheid.nl. 

The Regional Tax Group (RBG) sends more letters digitally via the Berichtenbox. This applies to customers who have registered with www.MijnOverheid.nl.

Please register on www.mijn.overheid.nl And select the Regional Tax Group as an organisation from which you wish to receive digital messages.

More information can be found on our page RBG post digitally in MijnOverheid Berichtenbox

No, the RBG will not send you any notification. Please register your email address with MijnOverheid. MijnOverheid will then send you a notification once the RBG posted the tax bill.

No. We need to make sure that the tax bill is received in time. Email delivery is not sufficiently reliable for this purpose.

This is possible only via the MijnOverheid app. This app takes you to the MijnOverheid message box. You can also access your digital tax bill from RBG here. Viewing or editing your private data is possible only when you log into mijn.overheid.nl. The assessment for the property tax can be viewed only via mijn.overheid.nl.