Sewage tax

Is your home or business premises connected to the sewer system? Then you pay treatment levy. This is how you help pay for the cleaning of wastewater.

Here's how it works

Living spaces

If you live with several people at one address, you pay the rate for a multi-person household (3 ve). Do you live alone? Then the rate for a single-person household (1 ve) applies to you.

Premises

For business premises, we determine the amount of the assessment in most cases by multiplying the ingested (drinking) water by the wastewater coefficient appropriate to your business category. See the download at the bottom of this page.

Do you discharge only domestic wastewater and your water consumption is less than 218 m³? Then you will receive an assessment of 1 or 3 ve.

Intake water	Pollution value (number of ve)
≤ 44 m³	1 ve*
> 44 m³ to ≤217 m³	3 ve*
≥ 218 m³	number of m³ x wastewater coefficient = assessment

* when you discharge or drain only domestic wastewater

Companies with a water consumption of 218 m³ or more receive a provisional assessment. The final pollution value is determined after the end of the year using the wastewater coefficient table. All companies are assigned to one of 15 classes depending on business activity.

A number of companies receive an annual declaration form on the basis of which the assessment is determined; this includes companies that have a measurement obligation. Most companies automatically receive an assessment whose pollution value is determined based on data from the drinking water company PWN or Waternet.

Rates

The rate per pollution unit varies per levy year. Below is an overview of the last four years.

2025	€ 78.56 per pollution unit (ve) € 78.56 for a single-person household (1 ve) € 235.68 for a multi-person household (3 ve)
2024	€ 69.82 per pollution unit (ve) € 69.82 for a single-person household (1 ve) € 209.46 for a multi-person household (3 ve)
2023	€62.12 per pollution unit (ve) €62.12 for a single-person household (1 ve) €186.36 for a multi-person household (3 ve)
2022	€ 57.68 per pollution unit (ve) € 57.68 for a single-person household (1 ve) € 173.04 for a multi-person household (3 ve)

1 ve = 1 person household
3 ve = 2 or more person households

Downloads

Frequently Asked Questions

When can I expect the water tax assessment?

At the end of January, we impose assessments on residential users. Owners of homes or (business) premises will receive the assessment at the end of April or at the end of May.

Do you become a taxpayer during the year? Then you will receive the assessment as soon as possible. To impose the assessment, we depend on your municipality and the Land Registry. Only when we have processed the necessary data can we impose the assessment. It can therefore sometimes take a while before you receive the assessment.

What does a pollution unit mean?

A pollution unit (ve) is the amount of water pollution that one person causes on average per year.

I only live here with two people, why three pollution units (3 ve)?

If you live with more than one person at an address, you pay the rate for a multi-person household (3 pollution units (ve)). Whether you live there with two people, for example, or five, makes no difference. Single-person residents pay the rate for a single-person household (1 ve).

What is the difference between residential pollution charge and residential sewage treatment charge?

Is your home connected to the sewer system? Then you pay treatment levy. This way you help pay for the cleaning of wastewater. If you live with several people at one address, you pay the rate for a multi-person household (3 ve). Do you live alone? Then you pay the rate for a single-person household (1 ve).

Is your property not connected to the sewer system? Then you pay pollution charges. We calculate these costs in the same way as the purification levy.

Why do I receive a sewage tax assessment for a commercial property instead of a residential property?

If you rent out rooms or there is a residential group, we consider the occupied space to be business premises.

I have a shared water meter, how is the assessment calculated?

If you have a shared water meter with one or more residences, we reduce the total water consumption by 44 m³ per registered person per year. The reference date for this is January 1 of the levy year as known to the BRP (Basic Registration of Persons).

Do you share the water meter with another premises? Then you have to prove how much water you consume, for example by an intermediate water meter. If you do not know how much you are taking in, we will make an estimate.

We want to receive the assessment in someone else's name, is that possible?

Yes, you can submit a request for the next tax year. Whether we make the name change depends on the following Requirements:

When it comes to user fees: the co-user must be registered at the address on January 1 of the year.
When it comes to owner charges: the co-owner must be registered as owner in the Land Registry on January 1 of the year.
Both the person currently receiving the assessment and the newly proposed taxpayer must sign the request.
If there is a combined assessment (charges for use and for property on one assessment bill), it cannot be split. The newly proposed taxpayer must be a taxpayer for all levies listed on the assessment notice.
The name change should not prevent the assessment from being collected.

Send your request, signed by you and your co-resident or co-owner, to belastingen@hhnk.nl (you can scan or take a picture of your request), or by mail to:

Hoogheemraadschap Hollands Noorderkwartier
Team Heffing
Postbus 29
1700 AA Heerhugowaard

How do you calculate the preliminary assessment?

The preliminary assessment is an estimate, usually based on an assessment you received for the previous year. A final assessment always follows later, which is calculated based on current data for the tax year in question.