Advertising tax (reclamebelasting)

Who must pay the advertising tax (reclamebelasting)?

Advertising tax (reclamebelasting) is a tax on public announcements that are visible from the public road.
This may include a billboard or banner, for example. Anyone (e.g. business owners) displaying such a public announcement visible from a public road/the highway must pay this tax.

How is the amount for advertising tax determined?

Advertising is expensive, but of course that also depends to a great degree on how much advertising you do. Rates for advertising vary depending on the type of area (you pay a higher rate in the city centre than in the suburbs, for example). A graded rate system for banner advertising applies for each type of area (includes advertising both with and without lighting). Other rates apply for advertising on, along or above public roads

Why do I have to pay the advertising tax?

The objective of the advertising tax is to regulate the amount of advertising. The more advertising someone puts out, the more advertising tax they have to pay. The funds collected with the tax are primarily used to monitor advertising activities, as well as for municipal projects.

What are the rates for the advertising tax?

You can find the advertising tax rates for the Delft municipality in the Advertising tax rates for 2019.

 

When will I receive the assessment for the advertising tax?

Advertising tax assessments for the Delft municipality are sent out in January. 

 

You will receive your assessment later than this if at the time of issue we do not yet have all your necessary information.

Will I get a reduction of the assessment for the advertising tax if something in my living situation changes during the course of the year?
Do I have to pay advertising tax for advertisements I put up on my own property?
I don’t have any more advertising on display – can I get a partial refund?