Advertising tax

Do you advertise in a way that is visible from the public road, for instance with billboards or illuminated signs? The municipal authority may impose advertising tax (reclamebelasting). It is irrelevant whether the advertising is above private or public land.

Do you advertise on or above public land? You will usually have to pay a municipal tax on encroachment on or above public land (precariobelasting) . The advertising and precario tax are often combined in 1 tax assessment.

Do you want to advertise on your building? Or do you use freestanding advertising objects? In general, you will need an environmental permit to advertise .

How much is the advertising tax?

The amount of advertising tax can differ per municipality. They can, for instance, levy more advertising tax on large advertisements than on small ones. Or the amount is dependent on the valuation of your building (WOZ value). The rules around this tax and about what constitutes advertising may also vary in different municipalities.

If you do not agree with the advertising tax

Do you disagree with the advertising tax assessment? You can file an objection. Check with the municipality where your commercial building is located how you can object.