Sewage Fee

Paying for the Pipes: The 'Rioolheffing'

The sewage fee, or rioolheffing, is a municipal tax (gemeentelijke belasting) that residents pay to cover the costs associated with the public sewer system. This includes the construction, maintenance, and repair of the vast network of underground pipes that transport wastewater from homes and rainwater from streets. This is distinct from the landlord's responsibility to maintain the private sewer pipes within the building; the rioolheffing is for the public infrastructure outside your home. The tax is levied by the municipality and billed directly to the residents.

The 'User's Share' vs. the 'Owner's Share'

In many municipalities, the rioolheffing is split into two parts: an owner's share (eigenarendeel) and a user's share (gebruikersdeel). The owner's share is a tax on the property itself for being connected to the sewer system, and this is paid by the landlord. The user's share is a tax on the household for the service of discharging wastewater into the sewer, and this is paid by the tenant. The tenant will receive an annual bill for the rioolheffing gebruikersdeel from the municipality, often as part of the combined municipal tax assessment. The landlord cannot charge you for their owner's share; this is their own cost.

How is it Calculated?

The calculation method for the user's share varies. Some municipalities charge a flat fee per household. Others base the fee on the number of people in the household. A third method, which is becoming more common, is to base the sewage fee on your annual water consumption, as this is a good proxy for the amount of wastewater your household produces. Regardless of the method, this is a mandatory tax for the tenant. Low-income households may be able to apply for a waiver (kwijtschelding) from the municipality.