The water board levies water board tax. The amount of tax you have to pay varies per household. This depends on your personal situation. For example, whether you are a tenant or a homeowner.

Rates for 2026

LevyRate
Pollution tax / contamination tax on residential and commercial space€89.00 per pollution unit (pu)
€89.00 for a single-person household (1 pu)
€267.00 for a multi-person household (3 pu)
Water system levy for users€135.48 per household
Road tolls for users€50.05 per household
Water system levy for property owners – residential0.03530% of the assessed value of the built property
Water system levy for owners of non-residential buildings0.03797% of the assessed value of the built property
Water system levy for owners of buildings outside the dykes – residential (25%)0.00883% of the WOZ value of the built property
Water system levy for owners of buildings – outside the dykes – non-residential (25%)0.00949% of the assessed value of the built property
Road tax for property owners – residential property0.01241% of the WOZ value of the built property
Road tax for owners of non-residential buildings0.01343% of the WOZ value of the built property
Water system levy for undeveloped land owners€135.34 per hectare
Water system levy for undeveloped land owners - paved public roads (200%)€270.68 per hectare
Water system levy for undeveloped land owners - outside the dykes (25%)€33.84 per hectare
Water system levy for undeveloped land owners - paved public roads outside the dykes (125%)€169.18 per hectare
Road tax for undeveloped land owners€42.82 per hectare
Water system levy for owners of undeveloped natural areas€6.51 per hectare
Road tax for undeveloped natural land owners€4.72 per hectare

1 pe = 1 pollution unit, 1-person household
3 pe = 3 pollution units, 2 or more-person households

Rates for previous years

Pollution tax/pollution levy on residential and commercial premises

YearCosts
2025€78.56 per pollution unit (pu)
€78.56 for a single-person household (1 pu)
€235.68 for a multi-person household (3 pu)
2024€69.82 per pollution unit (pu)
€69.82 for a single-person household (1 pu)
€209.46 for a multi-person household (3 pu)
2023€62.12 per pollution unit (pu)
€62.12 for a single-person household (1 pu)
€186.36 for a multi-person household (3 pu)

Water system levy/road levy users

YearWater system levyRoad tax
2025€129.57 per household€51.69 per household
2024€120.74 per household€38.50 per household
2023€112.85 per household€37.38 per household

Water system levy/road levy for building owners

YearWater system levyRoad tax
20250.03725% of the assessed value of the built property0.01342% of the WOZ value of the built property
20240.03487% of the assessed value of the built property0.00787% of the assessed value of the built property
20230.03338% of the WOZ value of the built property0.00791% of the WOZ value of the built property

Water system levy for owners of buildings outside the dykes

YearWater system levy
20250.00931% of the WOZ value of the built property
20240.00872% of the assessed value of the built property (25%)
20230.00835% of the WOZ value of the built property (25%)

Water system levy/road levy for undeveloped land owners

YearWater system levyRoad tax
2025€132.63 per hectare€43.98 per hectare
2024€132.11 per hectare€40.12 per hectare
2023€120.89 per hectare€39.90 per hectare

Water system levy for undeveloped land owners - paved public roads

YearWater system levy
2025€265.26 per hectare(200%)
2024€511.27 per hectare (387%)
2023€467.84 per hectare (387%)

Water system levy for undeveloped land owners - outside the dykes

YearWater system levy
2025€33.16 per hectare (25%)
2024€33.03 per hectare (25%)
2023€30.22 per hectare (25%)

Water system levy for undeveloped land owners - paved public roads outside the dykes

YearWater system levy
2024€412.18 per hectare (312%)
2023€377.18 per hectare (312%)
2022€361.39 per hectare (312%)

Water system levy / road levy for undeveloped natural land owners

YearWater system levyRoad tax
2025€6.43 per hectare€3.19 per hectare
2024€6.10 per hectare€1.72 per hectare
2023€5.62 per hectare€1.75 per hectare