Calculation examples for rates in 2026

Every year, you pay taxes to the water board. On this page, we have outlined six different situations. For each situation, a calculation example compares the year 2026 with the year 2025. Select your situation:

Family with a home they own (WOZ €480,000)

A family consists of a household of two or more people. As a family with a home you own, you pay the following taxes:

  • Water system levy for residents
  • Pollution tax(three pollution units)
  • Water system levy built
Family with a home they own (property value €480,000)
Name levyRatesfor 2025Rates for 2026
Water system levy for residents124,68129,11
Pollution tax268.53
(3 x €89.51)		318.81
(3 x €106.27)
Water system levy built287.52
(480,000 x 0.0599%)		264.91
(480,000 x 0.0552%)
Total680,73712,83

Family with a rental home

A family consists of a household of two or more people. As a family renting a home, you pay the following taxes:

  • Water system levy for residents
  • Pollution tax (three pollution units)
Family with a rental home
Name levyRates for 2025Rates for 2026
Water system levy for residents124,68129,11
Pollution tax268.53
(3 x €89.51)		318.81
(3 x €106.27)
Total393,21447,92

Single person with owner-occupied home (WOZ value €300,000)

As a single person living in your own home, you pay the following taxes:

  • Water system levy for residents
  • Pollution tax (1 pollution unit)
  • Water system levy built
Single person with owner-occupied home, WOZ €300,000
Name levyRates for 2025Rates for 2026
Water system levy for residents124,68129,11
Pollution tax89.51
(1 x €89.51)		106.27
(1 x €106.27)

-built water system levy		179.70
(300,000 x 0.0599%)		165.57
(300,000 x 0.0552%)
Total393,89400,95

Living alone in a rented house

As a single person living in a rented house, you pay the following taxes:

  • Water system levy for residents
  • Pollution tax (1 pollution unit)
Living alone in a rented house
Name levy    Rates for 2025Rates for 2026
Water board levy for residents 124,68129,11
Pollution tax89,51106,27
Total214,19235,38

Agricultural business: Family with 80 hectares of farmland (value of buildings €720,000)

You have a family, you own a home, and you have 80 hectares of land with no house or commercial property on it. You pay the following taxes:

  • Water systemfor residents
  • Pollution tax (three pollution units)
  • Water system levy built
  • Water system levy on undeveloped land
Agricultural business: Family with 80 hectares of farmland (value of buildings €720,000)
Name levyRates for 2025Rates for 2026
Water board levy for residents124,68129,11
Pollution tax268.53
(3 x €89.51)		318.81
(3 x €106.27)
Water system levy built431.28
(720,000 x 0.0599%)		397.37
(720,000 x 0.0552%)
Water system levy on undeveloped land6,535.20
(80 ha x 81.69)		$9,394.40
(80 ha x 117.43)
Total7.359,6910.239,69

SME (building value €3,000,000, 10 VE's)

You own commercial property and are assessed for 10 pollution units. You pay the following taxes:

  • Pollution tax (ten pollution units)
  • Water system levy built
SME (building value €3,000,000, 10 VE's)
Name levyRates for 2025Rates for 2026
Pollution tax    895.10
(10 x €89.51)		1,062.70
(10 x €106.27)
Water system levy built1,797.00
(3,000,000 x 0.0599%)		$1,782.00
(3,000,000 x 0.0594%)
Total2.692,102.844,70

You pay separate taxes for your private situation. This depends on how you live.