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Generic Tax Name Tax on groundwater
Tax name in the national language Grondwaterbelasting
Tax name in English Tax on groundwater
Member State NL-Netherlands
Tax in force since 1995/01/01
If abolished, date on which the tax ceases to apply 2012/01/01
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Law on environmental taxes (Wet belastingen op milieugrondslag - Wbm) (Stb. 1994, 923) as last amended by the Law of January 1, 2008 (Stb. 1).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

The Netherlands.


The tax is levied from individuals or (public) entities extracting groundwater. For example drinking water companies and industries.

Tax object and basis of assessment

The groundwater tax is levied on the quantity of extracted groundwater, measured in cubic metres. 

Deductions, Allowances, Credits, Exemptions


Exemptions are granted, amongst others, for:

- groundwater used for temporary measures like sprinkling, cooling of emergency aggregates and irrigating land;

- groundwater extracted for draining a building site as well as test‑extraction, if less than 50,000 m3 per month is extracted for no more than four successive months;

- small pump capacity, if the capacity is equal to or less than 10 m3 per hour.

When groundwater is infiltrated directly after extraction, a tax reduction of € 0.1644 per m3 is given.

Rate(s) Structure

The rate per cubic metre of extracted groundwater was : € 0.1963 (rate 2011, the last year before the tax was abolished).

Tax due date

The tax on groundwater is paid at the latest on the last day of the month following the month of extraction.

Tax collector

Dutch tax  and customs administration.

Special features

Economic function


Environmental taxes

Tax revenue
ESA95 code CBS Overzicht Rijksbelasting op productie en invoer

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 5.00 EUR 0.00
2011 176.00 EUR 0.03
2010 186.00 EUR 0.03
2009 163.00 EUR 0.03
2008 172.00 EUR 0.03
2007 184.00 EUR 0.03
2006 169.00 EUR 0.03
2005 168.00 EUR 0.03
2004 168.00 EUR 0.03
2003 169.00 EUR 0.03
2002 143.00 EUR 0.03
2001 185.00 EUR 0.04
2000 152.00 EUR 0.03