waterbelasting

Waterbelasting, or water tax, is a levy imposed by public authorities to fund water management activities. In the Netherlands the term is often used to describe the waterschapsbelasting, a charge collected by regional water boards (waterschappen) and, in some cases, by municipalities for sewer and water-related services. The tax is typically borne by property owners and landholders, and may also affect certain businesses or occupancies depending on regional rules.

Administration and scope are determined by the responsible water authority. Rates and the exact base of the tax vary by region and over time, but common elements include a fixed component and a variable component linked to the property’s value or area, and in some cases to water usage or drainage needs. In many areas, separate charges such as rioolheffing (sewerage charge) are combined with or billed alongside waterschapsbelasting.

Purpose and use are to finance flood protection, dike maintenance, water storage and distribution, wastewater collection and treatment, and broader water quality and environmental programs. The revenue supports ongoing investments in infrastructure as well as routine operations to ensure public safety and environmental standards, particularly in the context of climate change and urbanization.

Exemptions and reductions may exist for nonprofits, small properties, or agricultural land with limited drainage requirements. Debates often focus on fairness, transparency, and the burden on households and businesses, as rate structures evolve to reflect policy goals and fiscal needs. See also Waterschap and Taxation in the Netherlands.