Dutch

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Etymology

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op- (upward, additional) +‎ centiem (1/100 of a franc), presumedly modelled on strictly parallel opcent

Pronunciation

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  • Audio:(file)
  • Hyphenation: op‧cen‧tiem

Noun

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opcentiem m (plural opcentiemen, diminutive opcentiempje n)

  1. (Belgium) (generally in the plural: opcentiemen) An addition of 1 percent to a tax, which is imposed by another public authority, e.g. by way of municipal or provincial supplement to the Belgian income tax