Trekbelasting

Trekbelasting is a historical term used in the Dutch-speaking regions to describe a tax levied on the movement of draught animals and horse-drawn vehicles used for transporting goods. The tax could be charged per animal, per cart or wagon, or per journey, and was typically administered by local authorities or toll officials. Rules and rates varied by region and era, and exemptions were sometimes provided for smallholders or for non-commercial use.

The purpose of trekbelasting was to raise funds for the maintenance of roads, bridges, and other infrastructure that enabled overland transport. In addition to revenue, the tax functioned as a way to regulate and partially control the use of public routes by commerce and agriculture. In some areas, trekbelasting also served broader fiscal aims, tying transport activity to state or municipal finances.

Administration and collection methods differed regionally, with some jurisdictions imposing periodic payments and others collecting at specific toll points or during certain seasons. The tax gradually declined as road networks improved, transport technologies evolved, and modern tax systems developed.

Today, trekbelasting is primarily of historical interest, referenced in archival legal codes and studies of fiscal policy and infrastructure funding. Modern equivalents in many places include vehicle taxes, road tolls, and general excise duties rather than a targeted levy on draft animals or horse-drawn transport.

See also: road tolls, transport taxation, infrastructure funding.