Water boards; tariffs levies
| Water boards | Periods | Water system levy Water system levy residents (euros per housing unit) | Water system levy Water system levy unbuilt-on land (euros per hectare) | Water system levy Water system levy nature areas (euros per hectare) | Water system levy Water system levy built-up land (% WOZ value) | Road levy Road levy for residents (euros per housing unit) | Road levy Road levy unbuilt-on land (euros per hectare) | Road levy Road levy nature areas (euros per hectare) | Road levy Road levy built-up land (% WOZ value) | Wastewater treatment levy (euros per pollution unit) | Pollution levy (euros per pollution unit) |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Waterschap Rijn en IJssel (WS) | 2023* | 79.91 | 58.74 | 5.36 | 0.03362 | 62.76 | 62.76 | ||||
| Hoogheemraadschap van Delfland (WS) | 2023* | 120.68 | 183.49 | 4.40 | 0.02450 | 98.92 | 98.92 | ||||
| Waterschap De Dommel (WS) | 2023* | 50.20 | 69.03 | 3.43 | 0.01879 | 56.28 | 56.28 | ||||
| Hoogheemraadschap van Rijnland (WS) | 2023* | 113.90 | 133.72 | 4.00 | 0.01940 | 68.95 | 68.95 | ||||
| Waterschap Rivierenland (WS) | 2023* | 123.46 | 120.23 | 6.27 | 0.03680 | 49.07 | 14.99 | 1.81 | 0.01049 | 65.68 | 65.68 |
| Hhs De Stichtse Rijnlanden (WS) | 2023* | 98.99 | 130.48 | 6.29 | 0.02092 | 63.94 | 63.94 | ||||
| Waterschap Hunze en Aa's (WS) | 2023* | 78.07 | 74.47 | 6.48 | 0.03877 | 75.27 | 75.27 | ||||
| Waterschap Noorderzijlvest (WS) | 2023* | 105.05 | 96.19 | 7.63 | 0.04839 | 77.17 | 77.17 | ||||
| Waterschap Zuiderzeeland (WS) | 2023* | 93.55 | 118.49 | 11.34 | 0.03520 | 66.00 | 66.00 | ||||
| Hhs Hollands Noorderkwartier (WS) | 2023* | 112.85 | 138.44 | 5.62 | 0.03326 | 37.38 | 39.90 | 1.75 | 0.00791 | 62.12 | 62.12 |
| Waterschap Brabantse Delta (WS) | 2023* | 70.45 | 90.68 | 5.23 | 0.02952 | 68.81 | 68.81 | ||||
| Wetterskip Fryslân (WS) | 2023* | 107.43 | 110.21 | 8.67 | 0.05626 | 60.55 | 60.55 | ||||
| Waterschap Aa en Maas (WS) | 2023* | 68.21 | 96.53 | 6.06 | 0.03160 | 52.08 | 52.08 | ||||
| Waterschap Hollandse Delta (WS) | 2023* | 114.39 | 114.93 | 6.11 | 0.02486 | 17.42 | 0.00 | 0.00 | 0.00621 | 75.99 | 75.99 |
| Hhs van Schieland en Krimpenerwaard (WS) | 2023* | 121.80 | 123.65 | 3.94 | 0.01945 | 50.73 | 40.53 | 40.53 | 0.02070 | 66.62 | 66.62 |
| Waterschap Scheldestromen (WS) | 2023* | 134.96 | 91.53 | 10.87 | 0.05423 | 72.08 | 72.08 | ||||
| Waterschap Vallei en Veluwe (WS) | 2023* | 59.42 | 58.97 | 3.27 | 0.01734 | 65.19 | 65.19 | ||||
| Waterschap Vechtstromen (WS) | 2023* | 86.07 | 64.66 | 4.73 | 0.03079 | 63.67 | 63.67 | ||||
| WS Drents Overijsselse Delta (WS) | 2023* | 115.46 | 88.28 | 5.59 | 0.03920 | 66.89 | 66.89 | ||||
| Waterschap Limburg (WS) | 2023* | 71.61 | 75.59 | 4.09 | 0.02280 | 67.96 | 67.96 | ||||
| Waterschap Amstel, Gooi en Vecht (WS) | 2023* | 136.48 | 106.26 | 3.55 | 0.01252 | 62.37 | 62.37 | ||||
| Source: CBS. | |||||||||||
Dataset is not available.
This table contains data on the tariffs of the water board levies.
Water boards impose these levies as remuneration for their legal tasks. The most important legal tasks are flood defense, water management (ensuring the right water level for agriculture, nature, residents) and ensuring water quality. Some water boards also manage roads and waterways.
The water boards impose water system levies, road levies and non-task-related levies (till 2015) on four categories of taxpayers: residents, owners of buildings, owners of land (unbuilt) and owners of nature sites. A water board can choose to impose a separate road levy or to pay the costs of road management and maintenance from the water system levy.
Water boards can apply tariff differentiation. This means that a water board can use different tariffs for the same levy for, for example, areas outside dikes and inside dikes. If this is the case, the table shows an average rate. To calculate the average rate, the total revenue is divided by the total number of units on which the charge is levied.
The data included in this table have been derived from the budgets as reported by the water boards prior to each reporting year.
Data available from: 2009
Status of the figures:
The rates for the year 2023 are provisional, rates over previous years are definitive.
All provisional figures are subject to adjustments based on new or updated source material.
Changes as of 9 March 2023:
The provisional figures for 2023 have been added.
The figures for 2022 are definite.
When will new figures be published?
The new figures from the water board budgets are published in the first quarter of the financial year.
The figures can be adjusted on the basis of the availability of new or updated source material. In general, the adjustments are small. The adjustments are made at the moment a new annual figure is added to the series.
Description topics
- Water system levy
- Levy imposed to cover the costs of 'dry feet' (including flood protection measures) and to provide sufficient and clean surface water. This includes the management of water barriers (dykes) and water levels.
- Water system levy residents
- The water system levy that is imposed on registered residents. For this levy this is anyone who is registered with the municipality as of 1 January. The levy is a fixed amount per housing unit.
- Water system levy unbuilt-on land
- The part of the water system levy that is imposed on unbuilt-on property, not being nature areas. This levy is only imposed on landowners. The basis for this levy is the number of hectares in possession.
- Water system levy nature areas
- The part of the water system levy that is imposed on nature areas. This charge is only imposed on the owners of nature reserves/sites. The basis for the levy is the number of hectares in possession.
- Water system levy built-up land
- The part of the water system levy that is imposed on built-up land / immovable goods (real estate). This tax is only imposed on homeowners and owners of business premises. The basis for the levy is the value of the built property according to the house price information recorded by the Land Registry (WOZ value).
- Road levy
- The levy imposed to cover the costs the maintenance and management of roads in possession of water boards. Not all water boards impose this levy. Some water boards cover the costs for roads from the Water System levy. In addition, not all water boards manage roads.
- Road levy for residents
- The road levy that is imposed on registered residents. For this levy this is anyone who is registered with the municipality as of 1 January. The levy is a fixed amount per housing unit.
- Road levy unbuilt-on land
- The part of the road levy that is imposed on unbuilt-on property, not being nature areas. This levy is only imposed on landowners. The basis for this levy is the number of hectares in possession.
- Road levy nature areas
- The part of the road levy that is imposed on nature reserves/sites. This charge is only imposed on the owners of nature areas. The basis for the levy is the number of hectares in possession.
- Road levy built-up land
- The part of the road levy that is imposed on built-up land / immovable goods (real estate). This tax is only imposed on homeowners and owners of business premises. The basis for the levy is the value of the built property according to the house price information recorded by the Land Registry (WOZ value).
- Wastewater treatment levy
- The levy related to the cost of wastewater treatment. This depends on the amount of pollution discharged by households and businesses into the sewage system. Households and small businesses pay a fixed amount ('forfait').
The levy is based on a 'pollution unit' equal to the average amount of waste substances discharged per year per entity. - Pollution levy
- The levy for direct discharges to surface waters. The levy is charged depending on the amount of pollution discharged by households and businesses into surface waters.