Precario tax
You pay precario tax for the use of your terrace/stall for selling merchandise and/or advertising sign(s) on public municipal land.
What you need to know
- You are required to file a tax return. You will receive an invitation to do so.
- On this declaration, enter how many m² of terrace, display for sale of merchandise and/or advertising sign(s) on public municipal land you have (had) in use during which months.
- This data is used in determining the amount of the precario tax.
- If you only use (or have used) public municipal land for part of a month for a terrace, display for the sale of merchandise, and/or an advertising sign, you must still pay the full monthly rate of precario tax for that month.
- Precario tax is an annual tax and is payable at the end of the tax period. The municipality will impose the 2026 precario tax assessment at the beginning of 2027.
- The municipality randomly checks the data provided. To do this, we can conduct an on-site investigation and check applicable permits. The on-site investigation can be done without inconveniencing customers on the terrace or shoppers.
Didn't receive an invitation to declare?
Have you not yet received a tax return invitation? Then you can send an e-mail to belastingen@zoetermeer.nl to receive a tax return form.
File an objection
Do you think the assessment is incorrect? Then file an objection via:
The municipality must have received your objection within 6 weeks from the date of the assessment. You will receive confirmation of receipt within 5 working days.
For more information, see:
Make appointment to pay precario tax at city hall
Paying precario tax at City Hall is by appointment only.
Please note! At City Hall you can only pay by debit card or correct amount of cash.
Change or delete appointment?
Once you have made an appointment you will receive a confirmation e-mail. This e-mail also contains a link that allows you to change or delete your appointment.
Are you changing your appointment? If so, don't forget to delete the other appointment!
Do you no longer have the e-mail? Call 14 079. A staff member can change or delete the appointment for you.
Costs
Terrace in Stadshart (in area A) on public municipal land
| Description | Costs |
|---|---|
| Per m² per month | €5.19 |
Outdoor terrace outside the city center (outside area A) on public municipal land
| Description | Costs |
|---|---|
| Per m² per month | €2.77 |
Display or billboard on public municipal land
| Description | Costs |
|---|---|
| For every square meter above 2 square meters per month | €4.94 |