Water boards; tariffs levies
Explanation of symbols
Table explanation
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 2026 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 10 March 2026:
Effective January 1, 2026, the water board levies system has been adjusted. Effective January 1, 2026, the "Water System Levy built-up land" tariff rate will be split into separate rates for residential properties and non-residential properties.
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 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 built-up land
- 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).
- Built-up land dwellings
- 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).
- Built-up land non-residential buildings
- 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 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 built-up land
- 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).
- Built-up land dwellings
- 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).
- Land non-residential buildings
- 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).
- Non-task-related levy
- The levy imposed to cover the costs that cannot be attributed to the other tasks, such as the costs for water board elections. Not all water boards impose a non-task-related levy. Water boards can choose to cover the non-task-related costs from the water system levy and the road management levy.
From the 2015, the non-task-related levy will no longer be included separately and will be discounted for all water boards in the water system levy.- Non-task-related levy unbuilt-on land
- The part of the non-task-related levy that is imposed on unbuilt-on property, not being areas. This levy is only imposed on landowners. The basis for this levy is the number of hectares in possession.
From the 2015, the non-task-related levy will no longer be included separately and will be discounted for all water boards in the water system levy.
- Non-task-related levy built-up land
- The part of the non-task-related 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).
From the 2015, the non-task-related levy will no longer be included separately and will be discounted for all water boards in the water system levy.