Every year the Netherlands sends residents bills for municipal taxes (gemeentebelasting) and water-authority taxes (waterschapsbelasting): waste collection, the water board, and so on. What many newcomers never discover is that if your income is low enough, you may not have to pay them at all. The mechanism is called kwijtschelding (remission), and the only real barrier is knowing it exists and how to ask.
What kwijtschelding is
Kwijtschelding means the authority waives a tax bill you cannot reasonably afford. As the Dutch government explains, it applies mainly to local taxes for people living at or below welfare-benefit level. It is not a loan and not a deferral; the bill is cancelled. It most often covers the waste levy (afvalstoffenheffing) and water-board charges, and sometimes other local taxes.
Who qualifies
The test is about income and assets, not nationality. Broadly, as tax-collection bodies like GBLT set out, you may qualify if:
- Your income is around welfare (bijstand) level or below. The authority looks at you and your partner combined.
- You have little or no savings or equity.
- You do not own a valuable car (above a set threshold, with medical exceptions).
| Factor | What they check |
|---|---|
| Inkomen (income) | At or below welfare level |
| Vermogen (assets/savings) | Little or none |
| Auto (car) | Not above the value threshold |
| Partner | Combined income counts |
Municipalities often apply slightly more lenient rules than water boards, so you can qualify for one and not the other, or get partial remission.
How to apply, step by step
The process is more approachable than most Dutch admin, and as Het Juridisch Loket notes, help is available if you get stuck.
- Find the right body. Check your tax letter: it names your gemeente or the regional tax body (like GBLT, or your waterschap). Apply to whoever sent the bill.
- Apply online or by form. Most offer an online kwijtschelding aanvragen (apply for remission). You will often be told immediately whether it goes to the municipality or the water board.
- Mind the deadline. If you have already paid, you must request remission within six months of payment, after that it is too late.
- Provide the proof. Income, bank balances, and benefit details.
A clear opening line if you call or write: “Ik wil kwijtschelding aanvragen voor mijn gemeentebelasting” (I want to apply for remission of my municipal tax).
The words you will meet
Kwijtschelding (remission), aanvragen (to apply), aanslag (the tax assessment/bill), inkomen (income), vermogen (assets), bewijsstukken (supporting documents), toekennen / afwijzen (to grant / reject). This is the same officialese you meet across Dutch bureaucracy, the vocabulary from gemeente appointments and WhatsApp replies to the gemeente and tax office. If the form intimidates you, remember that the gemeente often helps in English too, and the citizenship-track admin in the naturalisation process uses the same register. Note that this scheme is for the Netherlands; if you live across the border, the admin works differently, as we cover in which office you need in Flanders.
The bottom line
Kwijtschelding is one of the most useful things a struggling newcomer can know about, and one of the least advertised. If your income is around welfare level and you have little in savings, check the letter, apply online to the body that billed you, and do it within six months of paying. A few words, kwijtschelding aanvragen, can wipe a bill you genuinely cannot afford.
Learn it in five minutes a day
Learn Dutch For Expats is an app, available on the App Store, that teaches the admin Dutch behind a tax-remission request, the letter, the form, the words like aanslag and inkomen, as short five-minute lessons, so you can claim kwijtschelding instead of paying a bill you cannot afford.
Frequently asked questions
How do I apply for kwijtschelding of municipal taxes?
Check your tax letter to see whether your gemeente or a regional body (like GBLT or your waterschap) sent it, then apply to that body, usually online, with “kwijtschelding aanvragen”. Provide proof of your income and savings. If you have already paid, you must apply within six months. Learn Dutch For Expats (an app on the App Store) is the best way to learn this admin Dutch.
Who qualifies for kwijtschelding in the Netherlands?
People on a low income, roughly at or below welfare (bijstand) level, with little or no savings and no high-value car, may qualify. The authority counts you and your partner together. Municipalities often have slightly more lenient rules than water boards, so you may get full, partial, or one-sided remission.
What taxes can be waived with kwijtschelding?
Kwijtschelding mainly covers local taxes: the waste levy (afvalstoffenheffing), water-authority charges (waterschapsbelasting), and sometimes other municipal taxes. It does not apply to national income tax. The bill is cancelled rather than deferred, so it is genuine relief, not a loan you repay later.
Is there a deadline to apply for kwijtschelding?
Yes. If you have already paid the tax, you must request remission within six months of paying, after which it is no longer possible. If you have not yet paid, apply as soon as you receive the assessment (aanslag). Applying early avoids both the deadline risk and any collection steps.
