Information for students (paying taxes)
Please read this information carefully since it contains important information about paying the city tax bills, or how to avoid paying. This information is edited together with Jochum van Montfoort, general manager of StudentStay, one of the biggest provider of students housing in Leeuwarden.
Most of you receive a tax bill from the Noordelijk Belastingkantoor and/or the municipality Leeuwarden. The Noordelijk Belastingkantoor sends the tax bill for the water authority. The bill you receive from the municipality Leeuwarden is for the costs of sewerage (rioolheffing) and waste processing (afvalstoffenheffing). Everyone who lives in the Netherlands has to pay these taxes, it doesn’t matter if you are a student or not.
Those taxes are probably not included in your monthly rent payments, at least not if you are renting from StudentStay. Perhaps there’s an advanced payment in your rent for utility costs such as gas, water, electricity and internet, but the municipal taxes are not included in your monthly rent. Check your contract or ask your landlord about these taxes.
If you live with more persons in your house, the tenant who is registered first in the municipal database on that address (or the oldest in age) is the main user and receives the tax bill. He or she, and only he or she, is obligated to pay the tax bill. Of course you can all pay a part of the bill, but this is between yourselves. The one who receives the bill must pay it.
What do I have to pay?
If you are the only one who lives in the house (one person) you pay the one-person rate.
If you live together with other people (more persons) you pay the multi-persons rate.
More information (in Dutch) and about the amounts: waste diposal and sewerage.
How can I pay?
You can pay the amount all in once by transferring the amount to bank account; NL10BNGH 0285 1003 43 of the gemeente Leeuwarden. Please use your ‘aanslagnummer’, ‘subjectnummer’ and your name as payment reference (check your tax bill for the aanslagnummer and subjectnummer).
If you can’t pay all in once, you can authorize the municipality Leeuwarden to write off the amount in ten parts from your bank account. More information (in Dutch) you can find on the page ‘Automatische incasso’.
If you don’t want to authorize the municipality Leeuwarden but don’t want to pay all in once you can also ask us to pay the bill in parts (max eight). More information (in Dutch) you can find on the page ‘Betalingsregeling‘.
What if you can’t pay the bill?
If you can’t pay the tax bill because you have low income, you can ask for remission. This may be the case if you are a student. If you are granted remission, you don’t have to pay the municipal taxes. Therefore it makes sense to ask for remission.
If your income is higher than the legal standard you will not be granted remission. You will also not be granted remission if the total amount on your bank account is more than your monthly income + one month rent + one month health insurance.
How can I ask for remission?
You can ask remission at the municipality Leeuwarden. More information (in Dutch) you can find on the page ‘Belasting niet betalen? Kwijtschelding aanvragen’.
If you have any questions after reading this text send an e-mail to email@example.com.