Please note: The algorithm descriptions in English have been automatically translated. Errors may have been introduced in this process. For the original descriptions, go to the Dutch version of the Algorithm Register.
Calculation of the amount of local taxes
These are simple algorithms consisting of fixed calculation rules for calculating the amount of tax on the basis of a tax base, the tax measure and a tax rate.
Last change on 14th of July 2026, at 6:26 (CET) | Publication Standard 1.0
- Publication category
- Other algorithms
- Impact assessment
- Field not filled in.
- Status
- In use
General information
Theme
Public finances
Begin date
Field not filled in.
Contact information
datalab@emmen.nl
Responsible use
Goal and impact
The aim is to calculate tax amounts efficiently and consistently. The impact relates to the tax liability of individuals and businesses. The outcome of the algorithms is the taxable amount. This is formally determined by the tax officer
Considerations
Without these simple algorithms, it is not possible to calculate tax amounts for
citizens and businesses.
Human intervention
The outcome of the algorithms is determined in each case by the tax inspector. To ensure this is done carefully
various checks are carried out, for example by means of random sampling.
various checks are carried out, for example by means of random sampling.
Risk management
There are no risks associated with this algorithm.
Legal basis
Local Government Act, Water Boards Act, General Tax Act, WOZ Act.
Links to legal bases
- AWR: https://wetten.overheid.nl/BWBR0005416/2024-01-31
- WOZ Act: https://wetten.overheid.nl/BWBR0002320/2024-01-01/0
- WOZ Act: https://wetten.overheid.nl/BWBR0007119/2024-01-01/0
Operations
Data
BRP, BR WOZ, BRK, BAG, NHR and Centric Taxes
Technical design
The most common method is a calculation formula, consisting of multiplying a benchmark by
a rate. In some cases, a sliding scale is used, whereby the calculation formulae applied depend in part
on the unit of measurement
a rate. In some cases, a sliding scale is used, whereby the calculation formulae applied depend in part
on the unit of measurement
External provider
Centric Netherlands BV
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