Municipal taxes consist of owners- and user taxes. Owners taxes, such as property tax, should be paid by the landlord. Users taxes, such as residents tax, can legally be passed on for payment by the tenant. It may occur that taxes are passed on to a tenant, which the tenant is not (legally) obliged to pay. If this occurs, contact your landlord or the Housing Helpdesk for advice.

Taxes for dependent accommodation:
User taxes: –
Owner taxes: real estate tax, waste levyand sewer tax

Taxes for independent accommodation:

User taxes: residents tax, waste levy and sewer tax
Owner taxes: real estate tax

Onroerendezaakbelasting (OZB) – real estate tax
Every property owner yearly pays property tax to the municipality. House owners are obliged to pay property tax regardless if they live in their house or not – landlords are therefore also obliged to pay property tax.

Afvalstofheffing = Waste levy
The municipality collects household waste once a week. The fixed costs for this is € 253,24 a year (for 2015). When renting independent accommodation, the tenant is billed for these costs. Tenants of independent accommodation are expected to pay these costs themselves.
The landlord is billed for these costs when renting independent accommodation. These costs can be forwarded by the landlord to the tenant. If a tenant of nondependent accommodation is billed for waste levy, it is possible to object to this by using the following link. (Only available in Dutch:

Rioolheffing – Sewer Levy
To use the sewage system you have to pay sewage tax. The BsGW (Taxes cooperation Municipality’s and Water management Limburg) collects this tax for the Province of Limburg. The municipalities use the money to maintain the sewage system. The amount of sewage levy is based on the heads per household which are registered in the municipality basic registration of people. For each resident a sewage unit of tax has to be paid.
With nondependent accommodation the landlord is expected to pay the tax. Tenants of dependent accommodation are expected to pay the tax themselves.
If you are a tenant of a nondependent accommodation and you have received a bill for sewage levy, you can object to the BsGW. The BsGW will then take up the issue with the landlord.