The payment of dog ownership fees has become necessary in fewer and fewer municipalities.
By 2026, dog owners in the Netherlands will need to pay dog tax in only 102 municipalities, down from 111 last year, as more cities continue to abolish these fees. The municipalities of De Bilt, Hoorn, Beuningen, and Lingewaard abolished the tax in 2025, while Wijk bij Duurstede reinstated it after previously abolishing it.
While the number of municipalities imposing taxes is decreasing, prices are rising in most places that still impose them. In 88 out of 102 municipalities, dog taxes will increase, with Katwijk remaining the most expensive at €142.18 per dog. The average amount paid by owners is around €76, and in nineteen municipalities, the price exceeds €100.
Some municipalities, especially in the north, have reduced or completely abolished dog taxes. Only Leeuwarden, Smallingerland, and Vlieland still impose a dog tax in the northern provinces. In Limburg, municipalities like Venlo, Meerssen, and Vaals have lowered prices, although the reduction in Vaals was only one cent.
Municipalities have complete freedom to determine whether to impose a tax on dogs. Dog owners must register their animals in places where the tax is imposed, otherwise they may face fines. The revenue goes directly to the municipality and constitutes only a small part of the total local tax income, while property tax (OZB) makes up the vast majority.
The funds collected from the dog tax are not allocated to dog-related services, such as dog waste bags or trash bins. Municipalities determine how to spend this money freely, and it can be allocated to general local services instead of pet-specific needs.