Tap water tax (BoL)

Anyone who uses tap water in the Netherlands, pays a tap water tax (belasting op leidingwater, BoL). This tax is an environmental tax.

The authorities calculate the tax rate (in Dutch) per cubic meter each year.

Do you use tap water?

Your tap water supplier measures your tap water use from your water meter. You pay tap water tax over the first 300 m3 per year, per connection. The tap water tax is listed on your water bill. You pay the tax via your water bill to your supplier. The supplier then pays it to the Netherlands Tax Administration (Belastingdienst).

Do you supply tap water?

Do you supply tap water through a pipeline network or a distribution network? You must keep to some specific rules:

• You must calculate the tap water tax (in Dutch)
• You must declare and pay tap water tax (in Dutch) to the Tax Administration
• Your administration must meet the requirements specified by the Tax Administration (in Dutch)

You do not pay tap water tax on water you supply for emergency facilities, such as fire hydrants and sprinkler systems.