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Generic Tax Name Tax on tap-water
Tax name in the national language Leidingwaterbelasting
Tax name in English Tax on tap-water
Member State NL-Netherlands
Tax in force since 1994/01/01
If abolished, date on which the tax ceases to apply
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 Belastingplan 2015 ,  wet van 29 december 2014, Stb. 2014 nr. 578.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

The Netherlands.


The drinking‑water companies.

Tax object and basis of assessment

The tax on tap‑water is levied on the quantity of tap‑water, delivered to consumers, up to a maximum of 300 m3 per year per connection to the water network.

Deductions, Allowances, Credits, Exemptions


Tap‑water used in case of emergency (e.g. fire).

Rate(s) Structure

€ 0.333 per cubic metre of tap water delivered between 0 and 300 cubic metre.

Tax due date
Tax collector

Tax and Customs Administration

Special features

Economic function


Environmental taxes

Tax revenue
ESA95 code d214l (CBS:Rijksbelastingen op productie en invoer)

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 128.00 EUR 0.02
2011 127.00 EUR 0.02
2010 129.00 EUR 0.02
2009 123.00 EUR 0.02
2008 112.00 EUR 0.02
2007 125.00 EUR 0.02
2006 112.00 EUR 0.02
2005 114.00 EUR 0.02
2004 121.00 EUR 0.02
2003 111.00 EUR 0.02
2002 110.00 EUR 0.02
2001 102.00 EUR 0.02
2000 88.00 EUR 0.02