Accessibility and Adaptation Grants
Financial support, primarily from the local municipality via the Wmo Act, to help residents with disabilities or age-related issues adapt their homes for safe and independent living.
Relief from Local Levies
Every household in the Netherlands is required to pay annual municipal taxes (gemeentelijke belastingen). These taxes cover local services such as waste collection (afvalstoffenheffing) and water board management (waterschapsbelasting). For households with very low income and negligible assets, paying these taxes can be a significant financial hardship. To address this, municipalities offer a tax exemption, known as kwijtschelding. This is a formal waiver of the obligation to pay some or all of the municipal taxes for a given year. It is not an automatic process; it is a form of social assistance that must be actively applied for.
Eligibility for the exemption is determined by a strict means test. The municipality, or the regional tax authority that collects taxes on its behalf, will perform a detailed assessment of the household's financial situation. This includes their net income, any government benefits they receive, and their 'ability to pay' (betalingscapaciteit). Critically, it also includes a wealth test. If a household has savings or assets (like a car) above a very modest threshold, they will be deemed ineligible for the exemption, as they are expected to use their assets to pay the tax bill.
A Niche Provision for Most Expats
While the kwijtschelding is a vital part of the social safety net for low-income Dutch residents, it is generally not relevant for the vast majority of the expat population, particularly those who have moved to the Netherlands for work. Expats on highly skilled migrant visas, by definition, have an income that far exceeds the low-income threshold required to qualify for the tax exemption. The system is designed to support those at or near the social minimum income level, a category that professional expats do not fall into. The application process is also administratively intensive, requiring detailed proof of all income and assets, and is conducted entirely in Dutch.
Therefore, while it is useful to be aware of this provision as part of understanding the Dutch social system, it is not a benefit that most expats should expect to be eligible for. Every household, including those of expats, will receive the annual municipal tax assessment in their mailbox early in the year, and they are fully expected to pay it. The only exception might be certain international students or researchers with very limited grant funding, but even they would face a high bar to prove their eligibility.
