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 or roerenderuimtebelasting (RRB) 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)