Municipal tax remission

You have an income at or around social assistance level and little savings or other assets. You may then have to pay less or no municipal taxes or water board tax. This is called waiver.

What do you need to know

  • You can only apply for a remission if the tax assessment is in your name
  • You can request a waiver for:
    • waste charges
    • Sewage charges
    • Property tax (OZB)

  • You have not yet paid or you paid the full amount of the assessment less than 3 months ago
  • Have you applied for a waiver of municipal taxes? We will then pass this on to the Water Board
  • You cannot apply for a waiver for your business tax assessment or a non-residential tax
  • If your request for a waiver of municipal taxes has been granted or rejected, we will also pass this on to the Water Board.

Waiver form

You do not need to submit a separate request for each year. You can use 1 waiver form for previous tax years, so from 2025 or rather:

  • Those that have not yet been paid
  • Which were paid in full less than 3 months ago
  • For which no waiver has been requested before

When you need to contact Waternet yourself

  1. If your application for remission has been rejected by us because you paid the assessment more than 3 months ago
  2. If your request for a waiver of Municipal Taxes for older years (such as 2022, 2023, 2024 and older) has been processed by us, but these older years are still open at the Water Board
  3. If you do not have a Municipal Tax assessment in your name with us, but you have received an assessment from the Water Board.

Does one of the three situations apply to you? Then ask the water board itself for a waiver form. This can be done via kwijtschelding@waternet.nl or by telephone: 0900-9394 

Standard amounts

The government sets standard amounts in the law. The height of a standard amount depends on your situation. We use these amounts in the calculations for remission. These standard amounts change twice a year. There are different amounts if you live alone, are married or registered partner, or live with children. Or if you have AOW. View the standard amounts at the VNG.

Power

Assets include, for example, savings, a private home or motor vehicle with a value higher than € 3.350.

Savings

You may have savings. The municipality makes a sum of standard amounts for:

  • Subsistence (e.g. food and drink)
  • Your rent or mortgage interest
  • Your health insurance
  • The child-related budget you are entitled to

This roughly corresponds to these amounts:

Not entitled to a pension 

  • For a single person: €2.198
  • For a single parent: €2.692
  • For married couples/cohabiting couples: €2.903

Well entitled to a pension

  • For a single person: €2.359
  • For a single parent: €2.853
  • For married couples/cohabiting couples: €3.042

Save extra

The amount you are allowed to save extra as of January 1, 2024 is:

  • For a couple: €2.000
  • For a single parent: €1.800
  • For a single person: €1.500 

If you have saved more, this counts as assets. This allows you to pay tax.

Additional exemption

If you were born before 1935, you will receive an additional exemption of €3.350. If your partner was also born before 1935, your additional exemption is €6.700.

Own house

Your home is also an asset. Just like other things that are yours, such as your own parking space, garage or storage space. You will not receive a waiver if you have a home with equity and if the WOZ value is higher than what you still have to pay in mortgage.

Car, motorcycle or camper

A car, motorcycle or camper worth more than €3.350 also counts as assets. You will not receive a waiver in that case. This does not apply if:

  • You or your housemate have a disabled parking permit
  • You receive a Wmo allowance for using the car
  • You can show that the vehicle is necessary for the performance of your profession. Just as a taxi driver needs a car to perform his profession

You and your roommate may only own 1 motor vehicle.

Betalingscapaciteit

The payment capacity is the part of your income with which you can pay tax. You first need your income to pay fixed costs. For example, your rent or mortgage. Or food and drink. Fixed maximum amounts have been set by the government for this (standard amounts). 80% of the money that remains after that is for tax.

Cost-sharing standard

If you live with more people, you must share the costs. The maximum amount for living expenses will then be lower. This is called the cost-sharing standard. It does not apply to:

  • Housemates under 27 years old
  • Housemates who are following a BBL (work-based learning pathway) or a course with student finance
  • Housemates who rent a room from you for a commercial rental price

Laws and rules

The rules for the waiver are stated in the:

What do you have to do

Request advice

  • Go to the Digital tax desk and log in with your DigiD
  • You can make a calculation waiver here
  • You will receive advice on whether or not to request a waiver
  • The calculation gives an advice. This does not mean that you are entitled to a waiver

Request remission

  • If you are advised to apply for a remission, you can do this directly at the digital tax desk
  • You fill in the online waiver form. With this form we can automatically check your data
  • If we need more information, we will let you know by letter
  • Do you not want your data to be checked automatically? Call us at 14 035 or send a letter to:
    • Municipality of Hilversum
      To the Collection Department
      P.O. Box 9900
      1201 GM Hilversum

      Don't forget to mention your subject number. You can find this number on your tax assessment notice.
  • After submitting your application, you will receive a confirmation of receipt

If you, as a self-employed person, want to request a remission for your private taxes, please also send the following documents:

  • All figures of your company for the past (full) tax year
  • Copy of income tax return from the past year
  • Copy bank statements of your personal and business checking and savings accounts

Because the regulation is complicated and exceptions are possible, the examples on this page are not the only possibilities. This always depends on your personal situation

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