Are you unbale to pay the tax assessment? Is your income at welfare level or below and do you have little or no equity? Then you can apply for remission. GBLT may decide that you do not have to pay the tax assessment. Or just part of it.
When processing your request, standard amounts are used. These standard amounts are stipulated by law. GBLT assesses whether your income and value of your possessions combined are below the standard amounts. Your possessions consist of a house, car, money or other valuables.
Your personal and financial situation
Whether you qualify for remission depends on your personal and financial situation. We take your income, possessions and certain expenses into account:
- Your income is low (around welfare level). When assessing this, we look at the income of you and your partner combined. Are there co-residents aged 27 or older? Then they may be cost-sharing partners, and we then reduce the remission standard;
- for the calculatiion GBLT deducts a number of expenses from your income. We take into account:
- A portion of the rent or mortgage;
- A portion of the health care premium;
- Payment plans for other taxes;
- Alimony you receive or you pay;
- Your own contribution to living expenses for your children;
- There is no excess value on your own home. This means that the value of your home is lower than your mortgage sum.
- You do not own any vehicles (car, motorcycle) with a value of higher than €3,350. Can you prove that you need your vehicle due to illness or disability? Then this rule does not apply. However, you must be able to prove this.
- Per household, the combined balance of all your bank accounts does not exceed the amounts shown below.
- Do you live in the municipality of Zwolle, Leusden, Dronten, Nijkerk, Dalfsen, Bunschoten and Ommen and/or Drents Overijsselse Delta or Vechtstromen Water Board? Then the maximum amount is:
Situation Born after January 1, 1935 A person born before January 1, 1935 A person born before January 1, 1935 and one after Spouses € 4,350,- € 9,000,- € 6.725,- Single parent € 3,950,- € 6,350,- Single € 3.275,- € 5,675,- - Do you live in the Rijn en IJssel, Zuiderzeeland or Vallei enVeluwe Water Board? Then the maximum amount is:
Situation Born after January 1, 1935 Born before January 1, 1935 A person born before January 1, 1935 and one after Spouses € 2,350,- € 7,000,- € 4.725,- Single parent € 2,150,- € 4,550,- Single € 1.775,- € 4,175,-
- Do you live in the municipality of Zwolle, Leusden, Dronten, Nijkerk, Dalfsen, Bunschoten and Ommen and/or Drents Overijsselse Delta or Vechtstromen Water Board? Then the maximum amount is:
Please note: Did you already pay the tax? Then you must reuqest remission within six months after paying. After that, remission is no longer possible.
Different rules for Water Boards and municipalities
Municipalities have slightly less strict rules for remission than Water Boards. So it is possible that you qualify for remission of the municipal taxes. And at the same time do not, or only partly, qualify for remission of the Water Board taxes.
Do you have a business or are you self-employed? For example freelancer? Then you might qualify for municipal tax remission. You might also qualify for remission if you live in the Rijn en IJssel Water Board area. You will not qualify for remission if you live in another Water Board in GBLT's catchment area.