Exemption from municipal taxes

Apply for exemption

Step by step

  1. Check whether you are eligible for exemption.
  2. Apply for exemption.
  3. Do you pay by direct debit? We will continue to deduct the tax from your bank account. Do you pay another way? You will be given postponement of payment.
  4. Have you been granted exemption and did you pay by direct debit? We will pay any excess paid into your bank account.

Have you received a local tax bill? In some cases, you are eligible to apply for exemption. If we grant you exemption, you do not have to pay the bill.

In some cases, exemption can only be applied for in writing. Find out when under the heading 'When should I apply in writing for exemption?'

When am I eligible for exemption?

In order to check your eligibility for exemption, we look at several factors.

Capital

The total amount on your bank account must not exceed the monthly social welfare benefits norm valid for you, plus:

  • your net living expenditure;
  • your net medical expenditure;
  • any rent and health insurance supplements received;
  • any child-based budget received.

Moreover, your income may not exceed the social welfare benefits norms as described below:

Income, health insurance premiums and living costs

Younger than 65

100%

 
  monthly amount
Married couples 1,418 Euros
Single or single parent 993 Euros
   
65 and older 100%
  monthly amount
Married (1 partner is 65+) 1,585 Euros
Married (both partners are 65+) 1,596 Euros
Single or single parent 1,162 Euros
   
Standard health insurance premium per month
Married couples 81 Euros
Single or single parent 34 Euros
Living costs per month
Maximum amount of rent permitted in the calculation 710.68 Euros
Standard amount by which we reduce the living costs 208.14 Euros

 

Car

Do you own a car, and are you applying for exemption? Your car may not be valued at more than 2,269 Euros.

At which moment should I apply for exemption?

You should do this as quickly as possible after you have received the tax bill, and definitely before the payment period has expired.

Have you already paid, or paid a part of, the bill and do you wish to apply for exemption after all? You should do this within 3 months of payment, or your last instalment.

Has the payment period already expired when you apply, and have you not already paid? We will send you a reminder. Subsequently, we increase the bill by adding recovery costs. The recovery costs will not be charged until after the final demand and the writ of execution have been sent. Only after we have received the payment, or payments, due, will we process your application. You will not be granted exemption for the recovery costs.

Welke norm geldt als kwijtscheldingsnorm?

Tot 1 januari 2018 hanteerden we als kwijtscheldingsnorm de normen van de Participatiewet (Pw). Vanaf 1 januari 2018 is dat de zogenaamde kostendelersnorm. De theorie achter deze norm is dat mensen die inwonen bij mensen die kwijtschelding aanvragen, kunnen meedelen in de kosten. Meer informatie over deze kostendelersnorm en de gevolgen voor kwijtschelding vind je in onderstaand document:

Will I be given a postponement of payment if I apply for exemption?

While we are processing your application for exemption, you will be given postponement of payment.

Do you pay by direct debit? The deductions from your bank account will continue. We are unable to stop these payments temporarily. If you are granted exemption, we will refund the excess you paid to your bank account.

When should I apply in writing for exemption?

In the following cases, an application for exemption must be made in writing:

  • you receive income from DUO/study grant;
  • you own your own home;
  • you receive alimony payments or a pension from abroad;
  • you are a single parent with a child living at home, who is older than 21 and earning an income.

How do I make a written application?

  • Download the form below (only in Dutch) (or request the form by phoning 14 040);
  • Complete the form and print it if necessary;
  • Sign the form, attach any documentary evidence required and send it to: Gemeente Eindhoven, afdeling Heffingen en Invordering, Antwoordnummer 15019, 5600 VH Eindhoven. A postage stamp is not necessary.

Which documentary evidence should I attach to my written application?

The form explains which documentary evidence you will need. The list below contains a summary of all the documentary evidence we might require from you.

Income

  • your last wage, pension and/or welfare benefits specification, or DUO specification;
  • income from renting out and/or boarders;
  • alimony received;
  • Tax authority decision concerning 2017:
    • provisional tax refund;
    • advance on allowances received.

Expenses / debts

  • specification of mortgage interest paid (annual statement) or rent specification;
  • income tax refund, health, rent and/or childcare allowances received;
  • copy of health insurance policy;
  • alimony paid;
  • social assistance recovery payments.

Capital

  • parts I/IA and II/IB of the car registration papers;
  • proof of the indispensability of the car;
  • statements from all bank and savings accounts and salary savings schemes, showing totals;
  • documentary evidence of the allocation of a Personal Budget (PGB).

Can I apply for exemption from payment of a dog licence?

Yes, certainly, but only for one dog. The exemption amounts to 74 Euros, in 2017.

Can I apply for exemption if I am self-employed?

As an entrepreneur or company, you are not eligible for exemption from municipal taxes. Only if you are a self-employed entrepreneur who also receives welfare benefits, or supplementary income, through the Participation Act or Bbz scheme, can you apply for exemption for the tax bill you received as a resident.

Where can I find more information about an exemption?

The following documents contain more information about exemptions:

(only available in Dutch)