Movable space tax (RRB)

Owners of houseboats, mobile homes, commercial vessels, and kiosks are required to pay the Movable space tax or Roerenderuimtebelasting (RRB).

How it works

You will receive a tax assessment if your movable space:

• Has a value exceeding €11,344. 
• Is bound to a specific location for an extended period.
• Is intended for permanent residence or permanent use.

Costs 2025

The assessment date is January 1st. A change of ownership of a houseboat or commercial vessel during the year does not affect the tax assessment.

Houseboat, mobile home or kiosk

The movable space tax is a percentage of the value of your houseboat, mobile home, or kiosk. The appraised value will be indicated on your tax assessment notice.

Commercial vessel or kiosk

• Owners: 0,2436% of the value
• Tenants/Users: 0,1809% of the value

Houseboat or mobile home

• Owners: 0,0577% of the value
• Tenants/Users: not required to pay movable space tax (RRB)