Environmental taxes and fees, revenues by taxpayer; national accounts

Environmental taxes and fees, revenues by taxpayer; national accounts

Taxpayers Periods Total environmental taxes and fees (mln euro) Environmental tax revenues Total environmental tax revenues (mln euro) Environmental tax revenues Manure surplus tax (mln euro) Environmental tax revenues Environmental taxes on products Total environmental taxes on products (mln euro) Environmental tax revenues Environmental taxes on products Waste tax (mln euro) Environmental tax revenues Environmental taxes on products Fuel tax (mln euro) Environmental tax revenues Environmental taxes on products Tax on electricity and gas use (mln euro) Environmental tax revenues Environmental taxes on products Emission allowances (mln euro) Environmental tax revenues Environmental taxes on products Tap water and groundwater taxes (mln euro) Environmental tax revenues Environmental taxes on products Tax on packaging (mln euro) Environmental tax revenues Environmental taxes on products Flight tax (mln euro) Environmental fees revenues Total environmental fees revenues (mln euro) Environmental fees revenues Waste collection fee (mln euro) Environmental fees revenues Noise tax civil aviation (mln euro) Environmental fees revenues Fees on groundwater and refuse dumps (mln euro) Environmental fees revenues Sewerage charges (mln euro) Environmental fees revenues Fees on water pollution (mln euro)
Total taxpayers 2021* 28,468 23,187 8 8,001 241 1 6,962 408 320 0 69 5,281 2,138 1 12 1,731 1,399
A-U All economic activities 2021* 11,046 9,970 8 4,349 235 1 3,552 408 133 0 20 1,076 406 1 12 278 379
A Agriculture, forestry and fishing 2021* 680 657 8 258 11 0 236 1 10 0 0 23 14 0 6 3
B-E Industry (no construction), energy 2021* 2,298 1,964 1,672 90 1 1,122 402 57 0 0 334 130 9 47 148
B Mining and quarrying 2021* 44 44 37 0 0 30 4 3 0 0 0 0 0 0 0
C Manufacturing 2021* 1,634 1,356 1,144 19 1 1,048 27 49 0 0 278 116 0 38 124
10-12 Manufacture of food and beverages 2021* 482 358 312 5 0 277 9 21 0 0 124 46 0 19 59
13-15 Man. of textile-, leatherproducts 2021* 34 24 18 0 0 17 0 1 0 0 10 5 0 0 5
16-18 Man. wood en paperprod., printing 2021* 95 63 54 0 0 52 2 0 0 0 32 9 0 1 22
16 Manufacture of wood products 2021* 11 9 5 0 0 5 0 0 0 0 2 1 0 0 1
17 Manufacture of paper 2021* 65 42 40 0 0 38 2 0 0 0 23 3 0 1 19
18 Printing and reproduction 2021* 19 12 9 0 0 9 0 0 0 0 7 5 0 0 2
19 Manufacture of coke and petroleum 2021* 103 100 83 4 0 48 30 1 0 0 3 1 0 0 2
20-21 Chemistry and pharmaceuticals 2021* 323 285 271 4 0 227 28 12 0 0 38 19 0 4 15
20 Manufacture of chemicals 2021* 291 260 247 4 0 207 28 8 0 0 31 15 0 4 12
21 Manufacture of pharmaceuticals 2021* 32 25 24 0 0 20 0 4 0 0 7 4 0 0 3
22-23 Man. plastics and constructionprod 2021* 220 203 184 0 0 179 2 3 0 0 17 6 0 4 7
22 Manufacture rubber, plastic products 2021* 120 112 104 0 0 102 0 2 0 0 8 2 0 2 4
23 Manufacture of building materials 2021* 100 91 80 0 0 77 2 1 0 0 9 4 0 2 3
24-25 Man. of basic metals and -products 2021* 134 116 82 4 1 113 -44 8 0 0 18 11 0 1 6
24 Manufacture of basic metals 2021* -3 -12 -16 1 1 20 -44 6 0 0 9 6 0 0 3
25 Manufacture of metal products 2021* 137 128 98 3 0 93 0 2 0 0 9 5 0 1 3
26-27 Elektrical and electron. Industry 2021* 39 34 31 2 0 28 0 1 0 0 5 2 0 0 3
28 Manufacture of machinery n.e.c. 2021* 76 66 52 0 0 51 0 1 0 0 10 6 0 2 2
29-30 Transport equipment 2021* 54 45 31 0 0 31 0 0 0 0 9 6 0 2 1
31-33 Other manufacturing and repair 2021* 74 62 26 0 0 25 0 1 0 0 12 5 0 5 2
D Electricity and gas supply 2021* 414 388 376 2 0 0 371 3 0 0 26 7 0 6 13
E Water supply and waste management 2021* 206 176 115 69 0 44 0 2 0 0 30 7 9 3 11
F Construction 2021* 647 615 105 2 0 97 1 5 0 0 32 19 0 6 7
41 Construction buildings, development 2021* 163 154 32 0 0 31 0 1 0 0 9 4 0 3 2
42 Civil engineering 2021* 118 114 18 0 0 15 1 2 0 0 4 2 0 2 0
43 Specialised construction activities 2021* 366 347 55 2 0 51 0 2 0 0 19 13 0 1 5
G-I Trade, transport, hotels, catering 2021* 3,150 2,899 1,017 26 0 961 3 19 0 8 251 91 1 0 106 53
G Wholesale and retail trade 2021* 1,467 1,285 602 20 0 570 2 9 0 1 182 70 0 84 28
45 Sale and repair of motor vehicles 2021* 254 247 89 0 0 88 0 1 0 0 7 4 0 1 2
46 Wholesale trade (no motor vehicles) 2021* 715 622 235 17 0 208 2 7 0 1 93 33 0 46 14
47 Retail trade (not in motor vehicles) 2021* 498 416 278 3 0 274 0 1 0 0 82 33 0 37 12
H Transportation and storage 2021* 1,339 1,304 142 3 0 129 1 2 0 7 35 8 1 0 13 13
49 Land transport 2021* 982 974 24 0 0 23 0 1 0 0 8 0 0 3 5
50 Water transport 2021* 22 22 2 0 0 1 0 1 0 0 0 0 0 0 0
51 Air transport 2021* 8 7 7 0 0 0 4 0 0 3 1 0 1 0 0 0
52 Warehousing, services for transport 2021* 271 251 94 1 0 93 -3 0 0 3 20 2 0 10 8
53 Postal and courier activities 2021* 56 50 15 2 0 12 0 0 0 1 6 6 0 0 0
I Accommodation and food serving 2021* 344 310 273 3 0 262 0 8 0 0 34 13 0 9 12
J Information and communication 2021* 193 174 91 4 0 85 0 2 0 0 19 10 0 2 7
K Financial institutions 2021* 236 194 68 6 0 58 0 4 0 0 42 5 0 28 9
L Renting, buying, selling real estate 2021* 201 170 83 3 0 77 0 3 0 0 31 9 0 6 16
M-N Business services 2021* 2,108 2,026 236 21 0 197 0 9 0 9 82 40 0 15 27
M Other specialised business services 2021* 414 369 155 17 0 129 0 7 0 2 45 26 0 8 11
N Renting and other business support 2021* 1,694 1,657 81 4 0 68 0 2 0 7 37 14 0 7 16
O-Q Government and care 2021* 1,126 901 583 70 0 491 1 18 0 3 225 78 3 52 92
O Public administration and services 2021* 405 301 162 57 0 98 0 6 0 1 104 34 3 27 40
P Education 2021* 253 217 131 2 0 125 0 3 0 1 36 13 0 8 15
Q Health and social work activities 2021* 468 383 290 11 0 268 1 9 0 1 85 31 0 17 37
R-U Culture, recreation, other services 2021* 407 370 236 2 0 228 0 6 0 0 37 10 0 10 17
R Culture, sports and recreation 2021* 178 153 93 1 0 89 0 3 0 0 25 6 0 6 13
S Other service activities 2021* 229 217 143 1 0 139 0 3 0 0 12 4 0 4 4
T Activities of households 2021* 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
U Extraterritorial organisations 2021* .
Total private households 2021* 17,369 13,169 3,639 6 0 3,398 0 186 0 49 4,200 1,727 0 1,453 1,020
Non-residents in the Netherlands 2021* 53 48 13 0 0 12 0 1 0 0 5 5 0 0 0
Source: CBS.
Explanation of symbols

Table description


This table presents an overview of the revenues of the environmental taxes and fees. The government charges several taxes and fees to support and finance environmental policy.
The revenues of environmental taxes and fees can be attributed by taxpayer, distinguishing private households, industries and non-residents.
The above mentioned revenues of environmental taxes and fees are presented in the following variables:
-value in current prices, million euros.

Data available from: 1995

Status of the figures:
Figures for 2020 and 2021 are provisional. The revenues of environmental taxes and fees data are consistent in time and in compliance with the Dutch national accounts.

Changes as of 21 November 2022:
Data for 2021 have been added. Proceeds from the emission permits under the EU-ETS are shown in a separate column. They are no longer added to the energy tax on electricity and gas use.

When will new figures be published?
New figures are published annually around October.

Description topics

Total environmental taxes and fees
Environmental tax revenues
Revenues of taxes that aim to reduce environmentally damaging activities through a price increase. The revenues of these taxes flow into the general budget and are not dedicated to financing environmental measures. Examples of environmental taxes are excise duties on petrol, motor vehicle tax, energy tax and tax on passenger cars and motorcycles.
Total environmental tax revenues
Environmental taxes on products
The following product-related taxes are environmental taxes: tax on groundwater, tap water, waste, petrol, energy and packaging. These come under the environmentally based tax act (Wet belastingen op milieugrondslag).
Total environmental taxes on products
Waste tax
Waste tax is charged for waste dumped in landfills. Its objective is to stimulate the most environmentally friendly way of waste processing. Waste tax is one of the product-related taxes that come under the environmentally based taxes.
Fuel tax
Tax charged on businesses extracting, producing or importing coal, and subsequently use or supply them as fuel. Its objective is to reduce environmental pollution and energy use. The tax is not charged on coal used to generate electricity. Since 2004 fuel tax has been largely integrated in the energy tax and the excise duties on mineral oils. It still exists for coal. Fuel tax is one of the product-related taxes that come under the environmentally based taxes.
Tax on electricity and gas use
Tax charged for the use of energy (gas, electricity and certain oil products). The energy tax is one of the product-related taxes that come under the environmentally based taxes. As of 2004 energy tax is the new name for regulating energy tax (REB). Since 2004 fuel tax has been largely integrated in the energy tax.
Emission allowances
Emission allowances consist of government revenues from the auctioning of emission permits for the EU Emission Trading System (EU ETS). Companies that emit large amounts of CO2 are obliged to participate and have to surrender an emission allowance for every tonne of CO2 they emit. The Dutch government receives revenues from auctioning of ETS permits since 2011, but the system has been around for longer. The total of emission allowances is in line with the government figures from the National Accounts. The use of emission allowances per industry is based on the balance of the number of allowances surrendered and allowances received for free. Participating companies receive part of the allowances for free to compensate for the 'carbon leakage’ effect, the rest they have to buy on the market. For practical reasons, an average price was used. Actual costs for companies may differ because costs and revenues from emission allowance trading have not been taken into account.
Tap water and groundwater taxes
Tap water tax:
The Netherlands has a tax on tap water. The tax is paid by business and households whose water is supplied through waterworks, regardless of whether it is of drinking water quality. Its objective is to reduce water use. The tax on tap water is one of the product-related taxes that come under the environmentally based taxes.
Groundwater tax:
Tax charged for the abstraction of fresh groundwater from the soil, through a construction as meant in the Water act. The tax is paid by water companies, agricultural holdings and manufacturers, for well point drainage and by private individuals abstracting large quantities of water, for example for a swimming pool. Abstractions for certain goals as well as small abstractions are exempted for the tax. The groundwater tax is charged with the intention to reduce groundwater abstraction. The tax encourages the economic use of depletable resources. The tax on groundwater is one of the product-related taxes that come under the environmentally based taxes.
Tax on packaging
Tax charged to the producers or importers of the packaging or packages products. Its objectives are to reflect the degree of environmental pollution of packaging in the market price, to reduce the volume of packaging used and to bring about change in the kinds of packaging materials used. The tax on packaging is one of the product-related taxes that come under the environmentally based taxes. It came into effect on 1 January 2008.
Flight tax
Tax charged on air passengers leaving from an airport in the Netherlands. This tax is charged to the operator of the airport. The tax came into effect on 1 July 2008 and was abolished on 1 July 2009.
Manure surplus tax
Charged to businesses producing manure above the allowed quantities and to business supplying manure. There have been various kinds of tax since the late 1980s. The revenues are not used to solve the manure issue but go to the general budget. The manure surplus tax is therefore seen as an environmental tax not an environmental fee. The revenue from the phosphate reduction plan is included as from 2017.
Environmental fees revenues
Environmental fees
Fees to finance specific environmental measures by the government. Examples of environmental fees are sewerage charges, fees on water pollution, noise tax civil aviation, groundwater fee and fees on after-care of refuse dumps.
Total environmental fees revenues
Waste collection fee
The waste collection fee reimburses municipalities for the costs of regularly collecting and processing domestic waste. It has to be paid by the users of a property.
Entrepreneurs pay for the collection of industrial waste. The revenues of both types of waste collection cover the costs of collecting and processing domestic and industrial waste.
Noise tax civil aviation
Based on the Aviation Law civil aviation pays for the use of airports. The revenue is used by the central government to finance measures to combat noise nuisance around airports. This may include insulation or demolition of dwellings around airports.
Fees on groundwater and refuse dumps
Fees on groundwater and after-care of refuse dumps
Groundwater fee:
Provinces charge for the extraction of groundwater. Holders of a registered pumping installation must pay this provincial tax. It is mostly paid by business (industries and drinking water companies) abstraction large quantities of groundwater. The revenues cover the costs of research, and groundwater management. It is also use to compensate for damages.
Fees on after-care of refuse dumps:
Provinces are charged with the eternal after-care of landfills where the dumping of waste ended before 1 September 1996. They can charge the operators of these refuse dumps to finance this after-care.
Sewerage charges
Municipalities levy sewerage charges to finance the collection, transport and processing of domestic waste water, industrial waste water and rain water.
Users of real estate from which waste water is transported through the sewer pay the charge. Dutch municipalities had a choice of what kind of sewerage charge to levy until 1 January 2010. Since then there is a single charge.
Fees on water pollution
Charged on the drainage of waste to the sewer or a purification installation. The revenue is used to finance the costs of purifying waste water by the Water Boards.