Application for a waiver if you are unable to pay
Do you have low income and few assets? If so, you may be entitled to a waiver. Do the remission check.
Apply for remission without first doing the check?
You can do this at the Online Tax Desk. You will immediately receive a notification that you have applied for a waiver. You do not have to send any information yourself first. We will check your data with various authorities. If we need additional data, we will send you a letter. Send the data to us within 2 weeks. If you fail to do so, you will not be granted a waiver and will have to pay the taxes. You will receive our decision within 6 months.
Are you unwilling or unable to apply online?
Contact the City of Leeuwarden.
Questions or need help?
Go to your local buurt- of dorpskamer (community centre).
Conditions
- Income at or lower than social assistance benefit level. This also applies to self-employed workers.
- Low savings.
- A single person has too much savings if there is more than € 3,698 in all accounts combined.
- For a single parent that is €4,492.
- For married couples/cohabiting couples this is €4,903.
- Do you have a little more savings? Then apply for a waiver anyway. There are a few exceptions.
- The value of your car/motorcycle is less than €3,350. Is your vehicle worth more? In that case, you will receive a letter from us. You will need to explain why you need the car or motorcycle. This is possible in two situations:
- Your vehicle has been modified to accommodate your illness or disability. You must submit evidence of this modification or a doctor’s statement.
- You use your vehicle for work purposes. Ask your employer for a letter stating that you need the car in the performance of your work. Please note: commuting does not count. Send us a copy of this letter.
- No owner-occupied home with excess value. The WOZ value of the home may not be higher than the outstanding mortgage debt.
- Assessment paid no more than three months ago.
For what can and can you not apply for a waiver?
You can apply for a waiver for:
- Property tax (OZB).
- Sewerage tax and water care.
- For the final waste bill for 2025 (variable rate), you will receive remission of up to €59.12. Are you moving to another district in 2026? If so, you will also receive a final bill for that year’s waste. For this final settlement, you will receive a maximum remission of €98.80. For more information, see the Waste Tax page.
- Encroachment tax for houseboats and caravans.
You cannot apply for a waiver for:
- Dog tax.
- Waste collection levy for a holiday home.
- Additional assessment for parking tax.
- Tourist tax.
- Water tourist tax.
- Taxes for commercial buildings.
Apply for the waiver on time
Have you already paid the assessment?
Apply for the waiver within three months of paying it. Was the assessment paid more than three months ago? In that case, you are no longer entitled to the waiver.
Have you not paid the assessment yet?
You can apply for the waiver at any time. Also for an assessment from previous years, if you have not yet paid it. This is possible only if you have not previously applied for a waiver of the same assessment and received a decision on it from us.
Not in agreement with the ruling?
Send us a letter in which you explain why you do not agree with this decision. You must do so within 10 days of the date of this letter. Send the letter to:
City of Leeuwarden
For the attention of the Municipal Executive
Tax Department
Postbus 21000
8900 JA Leeuwarden
In your letter, you should mention what you are appealing against, why you are doing so, your name, your address and the date.
Frequently asked questions
Are there other arrangements for people with little income?
Check for yourself what you are entitled to via the website This applies to me.
Quick to:
Apply for remission without first doing the check?
You can do this at the Online Tax Desk. You will immediately receive a notification that you have applied for a waiver. You do not have to send any information yourself first. We will check your data with various authorities. If we need additional data, we will send you a letter. Send the data to us within 2 weeks. If you fail to do so, you will not be granted a waiver and will have to pay the taxes. You will receive our decision within 6 months.
Are you unwilling or unable to apply online?
Contact the City of Leeuwarden.
Questions or need help?
Go to your local buurt- of dorpskamer (community centre).
Conditions
- Income at or lower than social assistance benefit level. This also applies to self-employed workers.
- Low savings.
- A single person has too much savings if there is more than € 3,698 in all accounts combined.
- For a single parent that is €4,492.
- For married couples/cohabiting couples this is €4,903.
- Do you have a little more savings? Then apply for a waiver anyway. There are a few exceptions.
- The value of your car/motorcycle is less than €3,350. Is your vehicle worth more? In that case, you will receive a letter from us. You will need to explain why you need the car or motorcycle. This is possible in two situations:
- Your vehicle has been modified to accommodate your illness or disability. You must submit evidence of this modification or a doctor’s statement.
- You use your vehicle for work purposes. Ask your employer for a letter stating that you need the car in the performance of your work. Please note: commuting does not count. Send us a copy of this letter.
- No owner-occupied home with excess value. The WOZ value of the home may not be higher than the outstanding mortgage debt.
- Assessment paid no more than three months ago.
For what can and can you not apply for a waiver?
You can apply for a waiver for:
- Property tax (OZB).
- Sewerage tax and water care.
- For the final waste bill for 2025 (variable rate), you will receive remission of up to €59.12. Are you moving to another district in 2026? If so, you will also receive a final bill for that year’s waste. For this final settlement, you will receive a maximum remission of €98.80. For more information, see the Waste Tax page.
- Encroachment tax for houseboats and caravans.
You cannot apply for a waiver for:
- Dog tax.
- Waste collection levy for a holiday home.
- Additional assessment for parking tax.
- Tourist tax.
- Water tourist tax.
- Taxes for commercial buildings.
Apply for the waiver on time
Have you already paid the assessment?
Apply for the waiver within three months of paying it. Was the assessment paid more than three months ago? In that case, you are no longer entitled to the waiver.
Have you not paid the assessment yet?
You can apply for the waiver at any time. Also for an assessment from previous years, if you have not yet paid it. This is possible only if you have not previously applied for a waiver of the same assessment and received a decision on it from us.
Not in agreement with the ruling?
Send us a letter in which you explain why you do not agree with this decision. You must do so within 10 days of the date of this letter. Send the letter to:
City of Leeuwarden
For the attention of the Municipal Executive
Tax Department
Postbus 21000
8900 JA Leeuwarden
In your letter, you should mention what you are appealing against, why you are doing so, your name, your address and the date.
Frequently asked questions
Are there other arrangements for people with little income?
Check for yourself what you are entitled to via the website This applies to me.