{"id":3555,"date":"2025-12-29T15:59:27","date_gmt":"2025-12-29T14:59:27","guid":{"rendered":"https:\/\/www.derbg.nl\/en\/?page_id=3555"},"modified":"2025-12-29T15:59:28","modified_gmt":"2025-12-29T14:59:28","slug":"commuter-tax","status":"publish","type":"page","link":"https:\/\/www.derbg.nl\/en\/overview-of-taxes\/commuter-tax\/","title":{"rendered":"Commuter tax"},"content":{"rendered":"<div class=\"entry-content__style entry-content__style--core-heading \">\n<h2 class=\"wp-block-heading\" id=\"h-for-whom\">For whom?<\/h2>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-paragraph \">\n<p>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.<\/p>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-heading \">\n<h2 class=\"wp-block-heading\" id=\"h-how-is-the-tax-calculated\">How is the tax calculated?<\/h2>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-paragraph \">\n<p>You pay a fixed amount per furnished property that is available for more than 90 days<\/p>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-heading \">\n<h2 class=\"wp-block-heading\" id=\"h-how-much-to-pay\">How much to pay?<\/h2>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-paragraph \">\n<p>Rate Zuidplas 2026 \u20ac 215,70<\/p>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-heading \">\n<h2 class=\"wp-block-heading\" id=\"h-is-exemption-possible\">Is exemption possible?<\/h2>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-paragraph \">\n<p>No, exemption is not possible.<\/p>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-heading \">\n<h2 class=\"wp-block-heading\" id=\"h-this-year-i-have-not-visited-my-second-home-why-do-i-have-to-pay-commuter-tax\">This year, I have not visited my second home. Why do I have to pay commuter tax?<\/h2>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-paragraph \">\n<p>For the purposes of commuter tax, the availability of the furnished residence is sufficient. The residence must be available for more than 90 days. <\/p>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-heading \">\n<h2 class=\"wp-block-heading\" id=\"h-i-am-renting-the-holiday-home-why-do-i-have-to-pay-commuter-tax\">I am renting the holiday home. Why do I have to pay commuter tax?<\/h2>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-paragraph \">\n<p>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.<\/p>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-heading \">\n<h2 class=\"wp-block-heading\" id=\"h-i-purchased-a-second-home-later-in-the-year-why-do-i-have-to-pay-commuter-tax-for-the-entire-year\">I purchased a second home later in the year. Why do I have to pay commuter tax for the entire year?<\/h2>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-paragraph \">\n<p>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.<\/p>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-heading \">\n<h2 class=\"wp-block-heading\" id=\"h-i-rent-out-my-second-home-almost-all-year-round-why-am-i-receiving-a-commuter-tax-bill\">I rent out my second home almost all year round. Why am I receiving a commuter tax bill?<\/h2>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-paragraph \">\n<p>Is the residence used for <span class=\"tooltip-container\">\n\t\t\t\t\t\t<button\n\t\t\t\t\t\t\tclass=\"tooltip-trigger\"\n\t\t\t\t\t\t\tdata-module=\"tooltip\"\n\t\t\t\t\t\t\tdata-id=\"tooltip\"\n\t\t\t\t\t\t\tdata-title=\"mixed use\"\n\t\t\t\t\t\t\tdata-content=\"By mixed use, we mean the residence is available for personal use. In addition, the residence is rented out for certain periods of time and\/or is vacant for certain periods of time.\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t<span class=\"tooltip-trigger__title\">\n\t\t\t\t\t\t\t\tmixed use\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"tooltip-trigger__icon\">\n\t\t\t\t\t\t\t\t<i class=\"icon icon-information\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/button>\n\t\t\t\t\t<\/span>? 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.<br>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.<\/p>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-heading \">\n<h2 class=\"wp-block-heading\" id=\"h-my-residence-is-unfurnished-why-do-i-have-to-pay-commuter-tax\">My residence is unfurnished. Why do I have to pay commuter tax?<\/h2>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-paragraph \">\n<p>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.<\/p>\n<\/div>\n\n<div class=\"entry-content__style entry-content__style--core-paragraph \">\n<p><br><br><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>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, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"parent":439,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"editor_notices":[],"footnotes":""},"class_list":["post-3555","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin  - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Commuter tax - Regionale Belasting Groep Personal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.derbg.nl\/en\/overview-of-taxes\/commuter-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commuter tax\" \/>\n<meta property=\"og:description\" content=\"For whom? 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