Taxes in Europe Database v2
Law on environmental taxes (Wet belastingen op milieugrondslag - Wbm) (Stb. 1994, 923) as last amended by the Law of December 17, 2014 (Stb. 578).
This tax was abolished on January 1, 2012, and was reintroduced per April 1, 2014.
The owner of a waste disposal establishment.
The waste tax taxes the amount of waste that is handed in at a waste disposal establishment. It also taxes the amount of waste that was created and will be disposed of within the waste disposal establishment .
This tax is levied on the weight of the waste, expressed in kilograms.
-An exemption is granted for the disposal of dredgings.
-Individual applications: on certain conditions a tax refund is given for substances or products which leave the waste disposal establishment.
-Individual applications: on certain conditions a tax refund is given when the waste originates from an offender towards whom administrative force is applied in accordance with the Environmental Act (Wet Milieubeheer). One of the conditions is that the administration can not recover the costs from the offender.
The following rates apply as from January 1, 2015:
1. waste that is being disposed of by means of dumping: € 13.00 per 1,000 kilograms;
2. waste that is being disposed of by means of incineration in an installation for the incineration of mixed waste: € 13 per 1,000 kilograms;
3. waste that is being disposed of by means of incineration in an installation in which it is not permitted to incinerate mixed waste: € 0.
The waste tax is due at the moment that:
1. the waste is handed in at the waste disposal establishment;
2. the waste that was created within the waste disposal establishment will be disposed of within that waste disposal establishment.
Payment on monthly declaration.
The Dutch Tax Administration.
This tax was abolished on January 1, 2012, and was reintroduced as from April 1, 2014 at a tariff of € 17,00 per 1,000 kilograms waste in case of land filling, and a zero rate for waste that was meant to be incinerated. As from 1 January 2015 the waste tax has been extended to the incineration of mixed waste. The tariff for both land filling and incineration of mixed waste is now € 13 per 1,000 kilograms waste.