Tax rates for 2026

Families with owner-occupied homes (WOZ €480,000):
2025: €268.53
2026: €318.81

Families with a rental home
2025: €268.53
2026: €318.81

Single person with owner-occupied home (WOZ €300,000)
2025: €89.51
2026: €106.27

Single person with a rental property
2025: €89.51
2026: €106.27 

Families with a home they own (WOZ €480,000) will pay in
2025: €680.73
2026: €712.83 (+ €32.10)

Families living in rented accommodation
2025: €393.21
2026: €447.92 (+ €54.71)

Single person with owner-occupied home (WOZ €300,000)
2025: €393.89
2026: €400.98 (+ €7.09)

Single person with a rental home
2025: €214.19
2026: €235.38 (+ €21.19)

The purification levy is increasing for all taxpayers. What does that look like?

Families with owner-occupied homes (WOZ €480,000):
2025: €268.53
2026: €318.81 

Families with a rental home
2025: €268.53
2026: €318.81

Single person with owner-occupied home (WOZ €300,000)
2025: €89.51
2026: €106.27

Single person with a rental property
2025: €89.51
2026: €106.27 

   Elk jaar betaal je belasting aan het waterschap. Op deze pagina hebben we zes verschillende situaties uitgewerkt. Bij iedere situatie is in een rekenvoorbeeld het jaar 2026 met het jaar 2025 vergeleken. Kies je situatie:
</p>
<p>
   <a href="/rekenvoorbeelden-tarieven-2026" data-entity-type="node" data-entity-uuid="50bee8f2-7921-40a1-8bdc-b7f05934738f" data-entity-substitution="sim_canonical">Rekenvoorbeelden tarieven 2026</a>
</p>

In 2026, we will spend €43.0 million on water purification. This will rise to €54.3 million in 2030. This means that the rates for purification will continue to rise in the coming years.  

The budget is balanced at a net expenditure of €115.2 million (goods & services, capital costs, personnel costs). This represents an increase of 13.2% compared to 2025. In addition, €55 million will be spent on investments.  

The cost allocation has been revised because we will be working with the new tax system for water authorities as of January 1, 2026. This allows water authorities to make choices within legal limits: which category of taxpayer benefits more or less from the work done by the water authority?
At Noorderzijlvest, mathematical averages have led to a different cost allocation:  

• The Residents category (everyone who has a household in our working area) pays a smaller share (was 30% and is now 28%).
• The Built category (everyone who owns real estate) also pays a smaller share of taxes (was 56.6% and is now 54.45%).
• The Nature category continues to pay the same share (0.25%).
• The Unbuilt category (mostly owners of agricultural plots) will pay more (was 13.1% and is now 17.3%).

This means that although all rates are increasing, the increase is less pronounced for the Resident and Built categories. 
For the Unbuilt category, the increase will be substantial. A family with an agricultural business with 80 hectares of agricultural land with a WOZ value of €720,000 will pay more than €2,800 more in taxes to the water board in 2026 than in 2025. 

Water authorities determine the cost allocation described above once every five years. This forms the basis for taxation. In 2023, this will have been done for the last time in that five-year cycle. At the time, it was decided in the public interest to have the Residents and Built categories pay a slightly larger share of the tax. A side effect of this was that the Unbuilt category paid considerably less for a few years.

With the transition to the new tax system and following the debate in the general board, a new cost allocation has been chosen: residents and property owners pay a smaller share. Owners of undeveloped plots now pay more again. We are therefore correcting the imbalance that had previously arisen.

The allocation we will use from 2026 onwards is more in line with the benefit principle that now forms the basis of the new tax legislation. The work of the water board directly affects the business operations of farmers.