Frequently Asked Questions

You can download your own tax assessment information in MyGBLT

• To view a digital tax assessment, go to Mijn Documenten.
• To download your tax assessment details, go to Mijn Aanslagen. You can choose to download the assessment details as a .csv or .xml file. Not sure which option to choose? Select .csv, as this file opens properly on most computers.

No, the amount may vary

We estimate the tax amount based on the preliminary assessment. We use the information from your digital tax return and/or the annual statement from the water utility to calculate the final tax assessment. A final tax assessment may therefore be higher or lower than a preliminary assessment.

We’ll first send you a reminder

We understand if you happen to forget to file your tax return once in a while. That’s why we’ll first send you a reminder. If you still don’t file your tax return after that, GBLT will issue a final assessment and you’ll receive a fine of up to €2,460.

Since the water usage data is available after the end of a tax year, you will receive a preliminary tax assessment at the beginning of the year. The data becomes available after the end of a tax year. That is when we determine and send the final tax assessment.

Do you rent out rooms where tenants share a bathroom, toilet, and/or kitchen? Then you pay taxes on commercial property.

As the owner, you will receive a tax assessment for a water purification charge or pollution charge on commercial property. In this case, the tenants will not receive a tax assessment for residential space.

We check who is listed as the owner of the property in the Land Registry

Are you listed as the owner in the Land Registry? If so, you will receive the tax bill. Are multiple people listed as owners in the Land Registry? In that case, we will designate one person as the owner.

We check who is listed as the occupant of the property according to the municipality

The occupant is the person registered at that address with the municipality. The person who has been registered the longest will receive the tax bill. If multiple people register at the same time, the oldest person will receive the tax bill.

We have rules for designating an owner and an occupant. You can find them in our designation decision

Manage Your Taxes Easily

We want to make managing your taxes as simple as possible. That’s why we combine as many taxes as possible into a single tax bill. This helps you keep track of everything and pay it all at once.

You pay for 3 pollution units if you don't live alone

Do you live alone? Then you pay for 1 pollution unit. Do you live with someone else? Then you pay for 3 pollution units. It doesn’t matter whether you live with 2, 3, or more people at that address. The key point is that you do not live alone. These are the rules you’ll find in the Water Board Act.

Do you operate your own on-site wastewater treatment system (IBA)? If so, you treat your wastewater yourself. This means you do not discharge the wastewater into the sewer system. However, your treated wastewater is discharged into a ditch, stream, or other body of surface water. In addition, we consider an IBA system to be a business premise. That is why you pay the water pollution charge for business premises.

You have 2 months to pay your tax bill

This period begins on the date shown on the tax bill. You’ll find the payment due date under the “Pay by” heading.

Want to pay on time every time?

Then set up direct debit in MijnGBLT. You can choose how many installments you want to pay in and on which day of the month. 

Read more about paying in installments

Would you like to pay in more than 10 installments? Please contact us

We’ll discuss your options together and can agree on a suitable payment plan.

Call 088 - 064 55 55. We are available Monday through Friday from 9:00 a.m. to 5:00 p.m.

Please note: Are you paying in more than 10 installments? If so, you may temporarily have to pay two amounts per month. Why? Because you’ll still be paying for the previous tax assessment while payments for the new tax assessment have already begun.

On the Onvermogen Portal, you can handle tax matters for clients

For example, you can:

• check the balance
• enter a court ruling or an agreement
• arrange to pay in installments or in phases
• update a bank account number
• request a payment deferral

The Insolvency Portal may only be used by trustees, budget managers, and debt counselors who are registered with the Chamber of Commerce.

We will refund the overpaid amount

It may happen that you accidentally pay your tax bill twice. We will refund this amount. Want to prevent this from happening next time? Set up direct debit in MijnGBLT.

Sometimes you’ll receive a smaller refund or none at all

Did you overpay and still owe GBLT money? In that case, we may offset this amount against your outstanding balance. You’ll receive a letter explaining this.

Here is our account number: NL82 DEUT 0319 8046 15

Are you making a payment from abroad?

If so, please also use this BIC or SWIFT code: DEUTNL2A. This will allow us to process your payment faster and help you avoid delays.

Deutsche Bank is our primary bank

That is why all payments are transferred to this bank. According to European regulations, GBLT must select a new bank for payment transactions every few years. This time, the choice fell on Deutsche Bank.

You can easily make changes in MijnGBLT

You choose the number of installments and the payment date yourself. You can:

• pay in 1 through 10 installments
• choose a payment date from the 1st through the 28th

Adjust your payment preferences immediately in MijnGBLT

Yes, you can

You can set this up via direct debit in MyGBLT.

Learn more about paying in installments

You can easily update your account number in MijnGBLT

Log in to MijnGBLT and select "Change Direct Debit." Follow all the steps. You will then receive confirmation that the change was successful. Within 10 minutes, you will see the new account number in MijnGBLT.

Would you like to cancel the direct debit? You can do this in MijnGBLT

Log in to MijnGBLT and cancel the direct debit. We’ll send you a confirmation that it was successful.

Is there still an outstanding balance?

If so, please pay the outstanding balance before canceling the direct debit.

Direct Debit

With direct debit, you authorize GBLT to automatically deduct the amount shown on your tax bill from your account in installments. You pay on time and don’t have to make any payments yourself. You can set up direct debit in MijnGBLT.

Payment Plan

You can set up a payment plan with GBLT. What does this entail? For each tax bill, you make arrangements with GBLT regarding when and how much you’ll pay. This depends on your situation. Please contact us or set this up yourself in MijnGBLT.

With a payment plan, you may sometimes pay extra

With a payment plan, you pay part of the amount later. As a result, you may have to pay interest. You will receive a letter explaining this.

Read more about collection interest at GBLT

We typically debit the amount around the 26th of the month

If the 26th falls on a Saturday or Sunday, we’ll postpone the debit until the following Monday.

Would you prefer to pay on a different day? That’s possible. You can arrange this in MijnGBLT.

GBLT payment reference

The tax assessment number is your payment reference. You can find this number on your tax assessment notice.

GBLT’s Creditor identifier (CID)

The creditor identifier is a unique code assigned to an organization. This code allows the bank to identify which organization is initiating a direct debit. This makes it clear which company is debiting funds from your account. 
If you set up your direct debit in MijnGBLT, this number is already filled in. If you set up your direct debit in your own online banking portal, you’ll need GBLT’s CID.
 

GBLT’s CID is NL07ZZZ082053570000.

It is possible to file an appeal against a parking ticket, but not through MijnGBLT. The additional tax assessment notice that includes the parking ticket contains all the information you need to file an appeal.

In some cases, you may be eligible for reimbursement of expenses

Request this reimbursement before we make a decision on your objection. We’ll let you know right away in our decision whether you’ll receive reimbursement. For example, you can request reimbursement for:

• legal aid
• requesting excerpts from registries such as the Land Registry or the Personal Records Database
• property valuation report

You will not be reimbursed for certain costs. This applies, for example, to postage and telephone charges. 

Would you like to know more about which costs you can request reimbursement for and reimbursementamounts?  View the Administrative Law Litigation Costs Decision.

Do you live alone but pay taxes based on a household size of more than one person?

Are you moving into a home where you’ll live alone? If so, we’ll automatically adjust your tax assessment. You don’t need to do anything.  We’ll receive notification of this change automatically from your municipality. You’ll then receive a letter from us within 8 weeks. We’ll only reduce the wastewater treatment fee. We refer to this as a “reduction.” For other taxes, we’ll assess your living situation as of January 1. Therefore, we won’t be adjusting those taxes this year.

Payment is still due if you file an objection with GBLT

Would you prefer to wait to pay until we have made a decision on your objection? If so, request a payment deferral in your objection. You can only request a payment deferral for the amount you are objecting to.

Please note: a payment deferral may incur additional costs. This is because you’ll might have to pay collection interest, because you delay your payment.

Haven't received a decision from us yet? In some cases, you can send GBLT a written notice of default. Please contact us first by calling 088-064-55-55. We’ll explain why you haven’t received a decision yet. If you’re not satisfied with the explanation, you can issue a formal notice of default to GBLT in writing.

What happens after you issue a formal notice of default to GBLT?

After you issue a formal notice to GBLT, we have 14 days to make a decision. If you still haven’t received a decision after that, you may be entitled to compensation. This compensation is called a penalty payment and can amount to up to €1,442. 

When can you not issue a formal notice to GBLT?

You cannot issue a formal notice to GBLT if we temporarily halt the processing of your objection. This is called a suspension. This may happen, for example, if we need additional information or data from you. We may also postpone the processing of your objection—for example, because we are awaiting a court ruling. In that case, we will ask for your permission to extend the processing time for your objection.

There are statutory deadlines for processing your objection

If you file an objection against a fee or an interest assessment, we have 12 weeks to make a decision. Are you filing an objection to a WOZ value or a tax assessment? In that case, you will receive our decision no later than December 31 of the same year.

Do you live in Bunschoten, Dalfsen, Ommen, Renswoude, Veenendaal, Woudenberg, or Zwolle?

If so, we can help you activate or unblock your waste collection card. You can call us at: 088‑064 55 55. We’re available Monday through Friday from 9:00 a.m. to 5:00 p.m.

Do you live somewhere else? Then contact your local municipality or waste collection service.

Do you live in Bunschoten, Dalfsen, Ommen, Renswoude, Veenendaal, Woudenberg, or Zwolle?

If so, we can help you deactivate or block your waste collection card. Do you live somewhere else? Then contact your local municipality or waste collection service.

You can apply for the kennel fee in MijnGBLT

Please include a copy of your kennel registration with your application. You can request your kennel registration from the Dutch Kennel Club.

For changes, please contact your local municipality.

Go to the page about cemetery administration in Zwolle

Go to the page about burials and grave rights in Ommen

You can make changes in MijnGBLT

• Are you getting a new dog? You have 14 days to register your dog.
• Is your dog moving to a new home? You have 6 weeks to deregister your dog. We also ask that you send proof of the new owner.
• Has your dog passed away? You have 6 weeks to deregister your dog. We also ask that you provide proof from the veterinarian.

You must pay a tourist tax if you offer paid overnight stays. This applies not only to hotels, bed-and-breakfasts, campgrounds, or vacation parks. You must also pay a tourist tax if you occasionally rent out your home or a room on platforms such as Airbnb.  

We ask that you register in advance if you plan to offer overnight accommodations. You can do this using the contact form with the “Question” option in MijnGBLT.

You can apply for remission in MijnGBLT.

We explain how it works on this page: apply for remission

Need help applying for remission?

We’re happy to help. Call us at 088-064 55 55 between 9:00 a.m. and 5:00 p.m. We’re available Monday through Friday.

View our step-by-step guide at apply for remission

Do you need help or have questions? Please contact us.

You can then appeal the decision within 10 days of the date on the letter

To do so, send a letter to the GBLT Executive Board. Be sure to include the following:

• the reason why you disagree with our decision regarding your application for remission
• your name and address
• the assessment number
• the tax year

Do you have any documents to support your reason(s)? If so, please include them. 

What happens to your appeal?

We’ll send you a confirmation of receipt so you know we’ve received your appeal. We may need more information to make a decision. If so, we’ll send you a letter. We will carefully review your appeal and then issue a new decision.

No, that’s not possible

Remission is intended for individuals who are unable to pay their taxes. Are you a business owner facing payment difficulties? Then there are other options available to you. Such as a payment plan or statutory debt relief programs. You can find more information about payment plans here: Late payment

Can I, as a self-employed person, apply for remission?

You can apply for remission in a number of Municipalities and Water Boards. This applies only to your personal tax assessment. It does not apply to the tax assessment for your business. You can find more information about this here: Remission for businesses.

Do you disagree with this decision? 

We recommend you reapply for remission in MijnGBLT. We will review your application. Why? Sometimes the automated assessment indicates that you are not immediately eligible for remission. However, you may still be entitled to receive remission. In such cases, we often need additional information to properly assess your application.

You do have to pay some taxes, but not others. Here’s how it works:

You do not have to pay the taxes for which you’re requesting an exemption as long as we’re processing your application. We call this a payment deferral. Do you pay by direct debit? If so, we’ll temporarily suspend the direct debit. 

You must still pay the taxes for which you cannot apply for an exemption by the payment due date.

Would you like to know exactly which taxes this applies to? For an overview, visit: Tax types eligible for remission.

Have you already paid your tax assessment? 

If so, you have up to 6 months after paying your tax assessment to apply for remission.

Haven’t paid your tax assessment yet? 

Then submit your application for remission as soon as possible.

View the taxes eligible for remission

This additional information is needed to properly assess your application for debt forgiveness,

We will send you a letter specifying what additional information we need. Please gather the additional information and send it to us within 14 days. There are two ways to do this:

• upload it to MijnGBLT
• by mail to GBLT: P.O. Box 1098, 8001 BB Zwolle

If you do not send the additional information or do not send it on time?

Then we won’t be able to properly review your application and will reject it. That means you’ll have to pay the tax bill.

You may have missed the tax assessment, reminder, and demand notice

If you still haven’t paid after receiving the reminder and demand notice, you will receive a writ of execution from us. GBLT sends tax assessments, reminders, and writs of execution by mail or via digital mail in the Message Box. How have you set that up?

• Do you receive our mail through PostNL? If so, please contact them regarding any delivery issues.
• Do you receive our mail digitally in the Message Box? Then check the app or log in to MijnOverheid to view the missed mail. Never miss digital mail again? Set up alerts.

You can always handle your local taxes by mail

We will need the following information:

• your initials, last name, and address including city
• the date you are writing the letter
• the subject of your letter. For example, the reference number on your tax assessment or your question
• the reason you are writing the letter
• your signature

Send your letter to GBLT, P.O. Box 1098, 8001 BB in Zwolle

Please note that it takes approximately 10 business days for your letter to be entered into our system.

Would you like to file an objection?

In addition to the information provided above, please state the reason for your objection in the letter. Please send us copies of supporting documents to substantiate your objection.

You can update this information yourself in MijnGBLT

• Log in to MijnGBLT.
• You’ll be taken to the “My Information” page.
• Click “Update Information.”
• There, you can update your email address, phone number, or mailing address.
• Click “Save Changes” to finalize your update.

If you enter an email address, you’ll receive a confirmation of your change.

Is the address we’ve entered for you in MyGBLT incorrect?

If so, you cannot change it yourself. We use data from the municipality and the Chamber of Commerce. Please report your change to them, and we’ll update it automatically.

Log in with your DigiD on MijnOverheid

Go to MijnOverheid and use your DigiD to access your Berichtenbox. There you’ll find your digital mail from the government, such as messages from GBLT.

Are you using a smartphone or tablet?

If so, you can also use the app. With the app, you log in using a PIN. That’s often faster and easier. Download the app from:

App Store (Apple)

Google Play Store (Android)

You can turn off the Berichtenbox in MijnOverheid

Log in to MijnOverheid with your DigiD. Then go to “Instellingen.” You’ll see a list of organizations from which you receive messages. Find GBLT in the list. Uncheck the box and save your selection. Once you’ve disabled GBLT in the Berichtenbox, you’ll no longer receive digital mail from us. You’ll receive your mail at home again.

We can help you faster if you have your information ready

We’ll ask a few verification questions to protect your information. This way, we can be sure we’re speaking with you on the phone. For this, you’ll need:

• Your social security number.
• Your bank account number or IBAN.
• A tax assessment number.
• Or information from a letter we sent you.

We do not have a general email address

Would you like to manage your tax affairs online or ask a question? You can do so in MijnGBLT. 

If you provide us with an email address while managing your tax affairs in MijnGBLT, we can answer your question via email.

Ask a question in MijnGBLT

We are open Monday through Friday from 9:00 a.m. to 5:00 p.m.

We are closed on official holidays. As a result, in 2026 we will be closed on:

• Monday, April 6, for Easter Monday
• Thursday, May 14, for Ascension Day
• Monday, May 25, Whit Monday
• Friday, December 25, on Christmas Day

Would you like to make arrangements outside of these times? You can always do so in MyGBLT.

You can find your tax assessment and other letters under "My Documents" in MijnGBLT.

You can find your tax assessment in the inbox of the Berichtenbox

After logging in, you’ll see “Recente berichten” on the right side of the screen. This is where your latest messages are listed. If you don’t see the message from GBLT, go to your full Berichtenbox.

Click on the message from GBLT to open it. The tax assessment is attached to the message as a PDF. You can download and view it.

No, this year you pay only once for the address where you were registered as of January 1.

Are you moving later in the year? Then your tax bill will remain the same. You won’t have to pay again for your new address in the same year. Next year, you’ll receive a new tax assessment for your new home.

Yes, you can do that by calling us

Our phone number is 088-064 55 55. We are available Monday through Friday from 9:00 a.m. to 5:00 p.m.

There are taxes for which we base our calculations on the situation as of January 1

Are you moving after January 1? If so, the tax amount will not change. On the other hand, this also means that you will not receive a new tax assessment for this tax in your new municipality this year.

The owner as of January 1 pays the tax for the entire year

We send the tax assessment to the heirs. If the owner passed away before the assessment was sent, the mailing will be addressed to “heirs.”

Would you like the tax assessment in your name?

This is possible if you are listed as a co-owner in the Land Registry. Please call us at 088 - 064 55 55.

Has the property been sold?

We’ll be notified automatically. You don’t need to do anything. We’ll adjust any taxes that aren’t due for the entire year as of January 1.  You can ask the notary to settle the other taxes that are due for the entire year as of January 1. We’ll send a letter about this to the heirs.

Tip: Don’t forget to provide us with a new mailing address for the heirs.

After a death, we send our mail both digitally and by mail

This ensures that the bereaved do not miss any mail.

That's not correct. That's why we're asking you to return the tax assessment to us. Here's how:

• Write “Return to sender, recipient has moved” on the envelope.
• Do you have the new address of the former residents? If so, please include that address on the envelope as well.
• Place the envelope in the mailbox; no stamp is required.

In the event of death, we will write off the tax assessment as planned

However, the monthly amount may be lower. This is because we adjust taxes upon death.

Has the bank frozen the account?

In that case, we’ll ask the next of kin to pay the taxes by another method. We’ll then send a letter.

Do you pay property tax (OZB) if you owned the home or commercial property on January 1?

If you move after January 1, the tax assessment for that year remains in effect. For OZB, we base the assessment on the situation as of January 1. Were you the owner of your home at that time? If so, you’ll receive a tax assessment for the entire year. You can ask your notary to settle part of the tax with the buyer.

No, moving does not affect your tax assessment

• Are you registered as the owner in the Land Registry as of January 1? Then you’ll pay the water system tax for developed, undeveloped, and natural areas for the entire year.
• Are you selling your property during the year? If so, you can ask the notary to offset a portion of the taxes against the buyer’s payment.

Not sure which Water Board you live in?

You can look it up yourself using your ZIP code and house number. You can do this on the Unie van waterschappen (union of Water Boards)website.

Find out which Water Board you live in

Want to file an objection yourself? You can do that in MijnGBLT.

View the step-by-step guide for filing a WOZ objection

Check the appraisal report to see what data we used

You can verify whether the data we used to determine the WOZ value is accurate. This includes the square footage, year of construction, and maintenance history.

Do you have doubts about the WOZ value after checking the data?

If so, please contact us. We’ll be happy to explain how we determined the WOZ value and work with you to ensure everything is correct. You can file a free objection in MijnGBLT.

To do so, view the appraisal report in MijnGBLT

and review the data used to determine the WOZ value:

• Is the property information correct? Check the square footage, lot size, and year of construction.
• Is the condition of the property accurate?
• Are the comparable properties similar in terms of location, type, and size?

Do you have doubts about the WOZ value after reviewing the information?

If so, please contact us. We’d be happy to explain how we determined the WOZ value and work with you to ensure everything is correct. You can file a free objection in MijnGBLT.

This is often due to two things:

1. Rising or falling sales prices of comparable homes
   We reassess the value of your home every year. We compare your home to homes that were sold in the past year. Did comparable homes in your neighborhood sell for more? Or less? If so, your WOZ value may go up or down. We do not look at last year’s WOZ value, nor do we consider national or average price increases or decreases.
2. Changes to your home
   Changes to your home can affect the WOZ value. Have you remodeled, added an extension, or renovated? If so, this may result in a higher WOZ value. The same applies if you have purchased additional land.

Can't find your tax assessment anymore?

No problem. We also store all your tax assessments digitally for you in MijnGBLT. To access them, log in with your DigiD or eHerkenning.

That depends on the situation. But in most cases, you’ll pay less property tax (OZB) and water system tax for homeowners. We’ll explain it with this example:

Suppose you own a home in Zwolle. After an objection, we reduce the WOZ value by €20,000. The property tax is 0.0907% of the WOZ value. The water system levy is 0.03870% of the WOZ value. Here is the calculation:

• Property tax: €20,000 × 0.0907% = €18.14
• Water system tax: €20,000 × 0.03870% = €7.74

In this example, you will receive a refund of €25.88 for municipal and water board taxes.

The valuation date and the condition date are important for the WOZ value

The valuation date refers to the value of the property. The condition date refers to the condition of the property.  We use January 1 of the year preceding the tax year as the reference date, unless something about the property has changed.

Did anything change with your property last year?

In that case, the valuation date and the condition date are the same: January 1 of the year preceding the tax year.

Was your property completed, renovated, or (partially) demolished last year? 

In that case, we’ll assess the condition of the property as of January 1 of the tax year. This is the condition date. The valuation date remains January 1 of the year preceding the tax year.

We look at comparable homes in your neighborhood that were sold around the valuation date. These are listed in the appraisal report in MijnGBLT.