Water system charge built, unbuilt and nature

Do you own a home, business premises or a piece of land? Then you will receive a tax assessment from GBLT for water system charge built, unbuilt or nature.

With the yield from this tax, the Water Board:

  • builds and maintains dikes and pumping stations;
  • prevents floods and shortages of water;
  • keeps water in ditches, ponds and lakes clean.

Who will receive this tax assessment?

Are you registered at the Land Registry (Kadaster) on January 1 as the owner of a home, business premises or plot of land? Then GBLT will send you the tax assessment. Are you the owner of several houses, business premises or plots of land? Then you may receive a combined tax assessment.

What rate do you have to pay?

How much you have to pay depends on what you own. Do you own:

  • A home or commercial property. You pay water system charge built. This is a percentage of the property value (WOZ) of the building. 
  • Land without buildings or nature. You pay water system charge nature. This is a fixed rate per hectare. The rate varies depending on what you use the land for. 
    The Water Board determines what kind of land you own. For example, nature or roads. Do you own forest or open water? Then you will only pay tax when the area exceeds 1 hectare. 

The Water Board determines the rates. For current rates please go to  the rates page of your Water Board.

What happens if you sell your property?

You pay this tax if you are listed in the Land Registry (Kadaster) as an owner on January 1 of 2024.  This is the rate for the entire year. You will not receive a refund if you sell your property and relocate. You can ask your notary to setlle the overpaid tax with the new owner however.