Explanation of rates for precario rights and advertising tax

On December 17, the city council set the rates for precario rights and advertising tax for 2026.  

During the coronavirus pandemic, the municipality of Kerkrade provided temporary financial support to businesses by applying discounts to these levies. At the end of this period, these temporary measures were not fully reversed. As a result, the rates remained (partially) reduced for several years and part of the levies were not collected or only partially collected. This has resulted in a multi-year financial benefit for entrepreneurs.

The levies were as follows:
• The rates for 2020 were formally set, but were later reduced to zero by means of an amendment. No levies were actually imposed/collected for 2020; in other words, a 100% discount applied.
• No levies were imposed/collected in 2021 and 2022 either; a 100% discount also applied in these years.
• In 2023, 50% was levied/collected and a 50% discount still applied. 
• In 2024, nothing changed in this regard; a 50% discount still applied.
• In 2025, the discount on displays, terraces, and stands was completely withdrawn, and 100% was levied/collected on these items again. A 50% discount remained in effect on all other items. 
• As of January 1, 2026, the remaining discounts will be withdrawn and 100% will again be levied/collected on all items.

This adjustment marks a return to the rate level originally planned for 2021. No indexation has been applied to these rates in recent years.