Dog tax

What it means

Dog tax is a local tax that the owner or keeper of a dog older than six months pays to the municipality under its generally binding regulation. If the dog's owner is unknown, the keeper pays it, meaning the person who actually looks after the dog.

The tax does not apply only to households. Businesses pay it too, for example for guard dogs on a site, at a construction project or in a warehouse, and in that case it is a deductible expense because the dog protects assets used in the business.

Dogs kept for scientific purposes, dogs in shelters and trained dogs of people with disabilities, such as guide or assistance dogs, are exempt. A municipality may set further exemptions or reductions in its regulation, for example for pensioners.

How it works in practice

Liability begins on the first day of the month after the month in which the taxpayer became the dog's owner or keeper, and ends at the end of the month in which they ceased to be. Both must be reported to the municipality within the deadline in its regulation, as with real estate tax.

The municipality sets the rate in euros per dog per year, often differently for a family house, a flat in an apartment block or business premises. In towns the rate for a dog kept in a flat is usually higher, as the municipality maintains clean public spaces and dog runs.

The municipality usually issues a registration tag that the dog must wear. Separately from the tax, dogs must be microchipped and entered in the central register, which the veterinary administration enforces as an obligation independent of the tax.

What to watch out for

After a move, dog tax, like the municipal waste fee, is paid to the municipality where the dog is kept. Anyone who moves without reporting the end of liability in the old municipality may end up paying twice, and a pro rata refund after a dog is lost or dies is only granted on request.

A company keeping guard dogs should track how many it has in each municipality where it operates. An undeclared dog is an administrative offence, and municipalities often compare their records with the dog register or with complaints from neighbours.