Municipal taxes & regulations

Besides the national rules, your municipality plays a part too. An extra resident can affect your municipal taxes, and some municipalities have their own rules for renting out. Here are the main points.

Which municipal taxes can change?

• Waste levy (afvalstoffenheffing): many municipalities use a rate based on household size (single- or multi-person). An extra resident can move you to the higher rate.
• Sewerage charge (rioolheffing): depending on your municipality, sometimes per user or household, so this may change slightly.
• Single-person discount or remission: if you currently receive one, it may lapse once someone moves in.

What does not change: property tax (OZB) is based on the WOZ value of your home and is independent of the number of residents. Water authority tax usually doesn't change because of an extra housemate either.

Tourist tax? Usually not

Tourist tax applies to short, touristic stays. With hospita rental (long-term rental to someone who registers with the municipality) this does not apply.

Who pays what?

You can agree with your tenant that they contribute to the increased costs, for example through the service charges. Set this out clearly in the rental contract to avoid misunderstandings.

Local rules per municipality

Municipalities can have additional rules, such as a rental permit (made possible by the Good Landlordship Act) or a conversion permit (omzettingsvergunning) when renting rooms to several people. For classic hospita rental this is rarely needed, but it's worth checking. You'll find the official local regulations via lokaleregelgeving.overheid.nl or your municipality's website. In this Help Center you'll find an overview per province and city, starting at General rules for room rental.

Our tip: just call your municipality if you're unsure. A short call upfront prevents surprises later. And did you know an extra resident can also affect your benefits or allowance? Have a read of that article too.