The 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, Waddinxveen, Wassenaar and Zoeterwoude. The BSGR also assesses the value of properties located in these municipalities as part of the Wet waardering onroerende zaken (WOZ, Immovable Property Valuation Act).
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.
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, Waddinxveen, Wassenaar and Zoeterwoude. If you own property elsewhere, the WOZ-value of that property is assessed by the local municipality.
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 our Digitale balie (Digital counter) using your DigiD-code.
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.
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.
Municipalities use the revenue of the refuse tax to cover the costs of collecting and processing garbage.
Municipalities use the revenue of the sewer tax for the maintenance, replacement and renovation of the sewer.
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.
Dog tax is charged annually and is calculated on the number of dogs in each household. The charge varies for the first and second dog and each subsequent animal. It is the owner's responsibility to declare each dog to the municipality within 14 days of acquiring it.
Bodegraven-Reeuwijk, Gouda, Katwijk, Oegstgeest, Voorschoten, Waddinxveen and Wassenaar charge dog tax.
Bills should be paid in full before the due date. There are several payment options:
You can transfer the amount you owe to bank account number NL64 INGB 0007 0605 65 (IBAN) for BSGR in Leiden. Please include the aanslagnummer in the payment reference. International payments require the 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.
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.
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 bill?
What happens to your bill 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. The BSGR will be notified and adjust your bill if appropriate. If so, you will receive a letter from us 6 weeks after your (re-)registration informing you of the reduction of your bill.
I am moving out of the Netherlands. What happens to my bill?
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 bill 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?
Whether tax exemption is granted depends on your personal financial circumstances. You need to fill out a kwijtscheldingsformulier (PDF, 66 kB) (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 (by appointment only).
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 bill?
If the bill is in the deceased’s name, the 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 a bill in your name for the remainder of the year. If the bill 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.
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