rekenbelasting

Rekenbelasting is a term occasionally used in Dutch public discourse to refer to taxes or tax-like charges whose amount is determined by explicit calculations based on a defined tax base and rate. It is not a formal tax category in Dutch tax law; rather, it describes the method by which the tax is computed—the tax due is the result of a calculation rather than something decided qualitatively. The term emphasizes transparency in how the tax base is measured and how rates are applied.

Etymology: The word combines rekenen (to calculate) and belasting (tax).

Usage and context: The expression may appear in policy discussions, academic texts, or journalism when addressing how taxes are calculated, assessed, and paid. In practice, many Dutch taxes—such as income tax, property tax, or motor vehicle tax—are calculation-based, using defined bases and rates; these can be described as “rekenbelasting” in a descriptive sense, though official terminology uses specific legal categories like inkomstenbelasting, onroerendezaakbelasting, and motorrijtuigenbelasting.

Examples: Income tax is computed by applying progressive rates to taxable income; property tax is calculated as a rate times the base value; vehicle tax depends on factors such as weight and ownership duration. In debates, the term may be used to critique or defend the clarity of the calculation method.

See also: Tax base, Tax rate, Tax burden, Tax transparency, Dutch tax system.