About Belastingsamenwerking Gouwe-Rijnland
Belastingsamenwerking Gouwe-Rijnland (BSGR) levies and collects taxes on behalf of the District Water Board of Rijnland and the municipalities of Bodegraven-Reeuwijk, Gouda, Katwijk, Leiden, Oegstgeest, Voorschoten, Wassenaar and Zoeterwoude. BSGR also assesses the value of properties located in these municipalities as part of the Wet waardering onroerende zaken (WOZ, Immovable Property Valuation Act).
Tax types and descriptions
What types of taxes you have to pay depends on which municipality you live in and whether you own property. Below is a brief description of taxes you may find on your tax assessment. Tax rates may differ per municipality. Click on the name of your municipality to see which rates apply.
The WOZ-statement is the valuation of your property. Tax types such as real estate tax and water system levy for owners are based upon the WOZ-value. BSGR assesses all properties in the municipalities of Bodegraven-Reeuwijk, Gouda, Katwijk, Leiden, Oegstgeest, Voorschoten, Wassenaar and Zoeterwoude. If you own property elsewhere, the WOZ-value of that property is assessed by the local municipality. You can find the value of a property online on www.wozwaardeloket.nl.
If you want to know how the WOZ-value of your property was calculated, you can consult the property valuation report (taxatieverslag) by logging onto MijnBSGR (digital counter) using your DigiD code.
Onroerende zaakbelasting (real estate tax)
For each property you own, whether it is a house, garage or an empty plot, you have to pay real estate tax. Real estate tax is imposed on whoever owns the property on January 1st of the fiscal year. If you sell the property, the civil law notary may settle the taxes in the transfer. If you use a certain space for business purposes, you are also liable to real estate tax.
Different rates apply for owners and users. Also, a distinction is made between residential and non-residential properties. Real estate tax rates are based on the WOZ-value of the property.
Watersysteemheffing (water system levy)
The water system levy is imposed on both owners of property and users of residential objects. The water system levy for owners is based on the WOZ-value of the property while the water system levy for users is a fixed amount. The revenue is used by the District Water Board of Rijnland for the maintenance of flood defences and the operation of pumping stations within the Rijnland area.
The same rates apply for the entire Rijnland area.
Afvalstoffenheffing (refuse tax)
Municipalities use the revenue of the refuse tax to cover the costs of collecting and processing garbage.
Rioolheffing (sewer tax)
Municipalities use the revenue of the sewer tax for the maintenance, replacement and renovation of the sewer.
Zuiveringsheffing (pollution levy)
The District Water Board of Rijnland uses the revenue of the pollution levy to clean waste water from homes and businesses. The District Water Board of Rijnland does not provide drinking water. This is the task of your local water company.
The pollution levy is calculated in vervuilingseenheden, or ‘pollution units’. Every household receives an assessment for 3 vervuilingseenheden (abbreviated v.e.). An exception is made for people who live alone; single households receive an assessment for 1 v.e.
The same rates apply for the entire Rijnland area.
Hondenbelasting (dog tax)
Dog tax is charged annually and is calculated on the number of dogs in each household. The charge varies for the 1st and 2nd dog and each subsequent animal. It is the owner’s responsibility to declare each dog to the municipality within 14 days of acquiring it.
Tax payment options
Invoices should be paid in full before the due date. There are several payment options:
One time payment
You can transfer the amount you owe to bank account number NL64 INGB 0007 0605 65 for BSGR in Leiden. Please include the aanslagnummer in the payment reference. International payments require BSGR’s IBAN and BIC code. Please be advised that your bank may charge extra for international payments.
– IBAN: NL64 INGB 0007 0605 65
– BIC code: INGB NL2A
If you have not authorized BSGR for automatic debit, you will find 2 acceptgiro forms with your tax assessment. Make sure you send both acceptgiro forms to your bank before the due date.
Automatic direct debit
You can authorize BSGR to automatically deduct your payment from your bank account. Amounts between € 75,00 and € 5.000,00 are deducted in a maximum of 8 instalments. Amounts under € 75,00 or over € 5.000,00 are deducted in a maximum of 2 instalments. Deductions are made at the end of each month.
Payment through iDEAL
In our digital counter MijnBSGR you can pay through the iDEAL payment system. iDEAL directly transfers payments from your bank account. Private individuals will have to use a DigiD (digital ID) code to log in to MijnBSGR. You can you can easily apply for a DigiD code at www.digid.nl.
When you received your invoice digitally in MijnOverheid you can also pay via iDEAL. Make sure you use the orange payment button(s). Please note that this payment option will transfer the money directly.
Frequently Asked Questions
Why does my tax assessment say ‘3 v.e.’ for zuiveringsheffing when my household consists of only 2 people?
Every household receives an assessment for 3 v.e. (vervuilingseenheden, or ‘pollution units’). An exception is made for people who live alone; single households receive an assessment for 1 v.e.
I have recently moved houses. What happens to my invoice?
What happens to your invoice depends on where you are moving and if there are any changes in your household. It is important that you (re-)register in the Civil Registry at the city hall within 5 days of your move. BSGR will be notified and adjust your invoice if appropriate. If so, you will receive a letter from us 6 weeks after your (re-)registration informing you of the reduction of your invoice.
I am moving out of the Netherlands. What happens to my invoice?
If you are leaving the Netherlands, you need to deregister from the Civil Registry at the city hall. BSGR will be notified and reduce your invoice so you only have to pay for the months you have been living in the Netherlands. If you are closing your Dutch bank account, please let us know the IBAN and BIC of the bank account we may transfer any refunds to.
When might I be granted exemption from taxes?
Low income households that can answer ‘no’ to the following questions, might be eligible for tax exemption:
– Did you pay the tax invoice longer than 3 months ago?
– Are you or your partner self-employed?
– Do you or your partner have a vehicle registered to your name that is currently worth more than € 2.269,-?
– Do you and your partner have 2 or more vehicles registered to your names?
– Do you or your partner own property and is the property worth more than the current balance of the mortgage?
Whether tax exemption is granted depends on your personal financial circumstances. You need to fill out a kwijtscheldingsformulier (exemption form) to apply. The form is available only in Dutch. If you need assistance filling it out, you can call us or visit our office.
Staff of diplomatic missions, consular posts and international organizations may be exempted from certain municipal and Water Control Board taxes. You can apply for exemption by sending us a letter of objection along with a clear copy of your privileged person’s identity card. Exemption is granted when a valid (copy of the) privileged person’s identity card is presented that contains the codes AD or BD (diplomatic), AC or BC (consular), or AO or BO (international organization).
Exemption from Water Control Board taxes is not granted to privileged persons under two conditions. The first condition is for those whose identity cards contain the codes ED or PD (diplomatic), EC or PC (consular), or EO, PO, ZF, or EM (international organization). Secondly, individuals are not granted exemption when the addition of DV, NL, ZF, or NP appears on the card.
My spouse has passed away. What will happen to the invoice?
If the invoice is in the deceased’s name, BSGR will grant dispensation. You should receive a letter from us within 6 weeks of your spouse’s passing informing you of the reduction. You will receive an invoice in your name for the remainder of the year. If the invoice is in your name and you are now living alone, taxes with rates based on family size will be reduced. You should receive a letter from us within 6 weeks of your spouse’s passing.
You can reach us by phone on weekdays from 8.30am to 4.00pm.
Our phone number is: 071 525 6200
By contact form
You can use our contact form at www.bsgr.nl/contact
You can write to us at the following address:
2302 BC Leiden
Visit our office
Our office is open on weekdays 8.30am to 4.00pm. Please make an appointment in advance. The address is:
2321 JX Leiden