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 2022* 24,896 19,443 1 5,101 240 1 3,349 1,039 309 0 163 5,453 2,236 2 12 1,775 1,428
A-U All economic activities 2022* 12,561 11,409 1 6,117 235 1 4,651 1,039 138 0 53 1,152 462 2 12 285 391
A Agriculture, forestry and fishing 2022* 650 632 1 290 13 0 266 2 9 0 0 18 18 0 0 0
B-E Industry (no construction), energy 2022* 3,232 2,887 2,615 83 1 1,454 1,012 62 0 3 345 142 7 48 148
B Mining and quarrying 2022* 62 62 56 0 0 32 23 1 0 0 0 0 0 0 0
C Manufacturing 2022* 2,044 1,754 1,548 21 0 1,368 100 56 0 3 290 125 0 40 125
10-12 Manufacture of food and beverages 2022* 564 425 383 6 0 321 31 24 0 1 139 52 0 20 67
13-15 Man. of textile-, leatherproducts 2022* 31 20 16 0 0 15 0 1 0 0 11 6 0 0 5
16-18 Man. wood en paperprod., printing 2022* 113 92 81 2 0 68 11 0 0 0 21 9 0 1 11
16 Manufacture of wood products 2022* 19 16 9 1 0 7 1 0 0 0 3 1 0 0 2
17 Manufacture of paper 2022* 78 66 64 1 0 53 10 0 0 0 12 3 0 1 8
18 Printing and reproduction 2022* 16 10 8 0 0 8 0 0 0 0 6 5 0 0 1
19 Manufacture of coke and petroleum 2022* 158 155 141 1 0 63 76 1 0 0 3 1 0 0 2
20-21 Chemistry and pharmaceuticals 2022* 537 500 489 3 0 379 95 12 0 0 37 18 0 4 15
20 Manufacture of chemicals 2022* 508 476 466 3 0 359 95 9 0 0 32 16 0 4 12
21 Manufacture of pharmaceuticals 2022* 29 24 23 0 0 20 0 3 0 0 5 2 0 0 3
22-23 Man. plastics and constructionprod 2022* 270 251 235 1 0 221 10 3 0 0 19 7 0 4 8
22 Manufacture rubber, plastic products 2022* 135 127 120 1 0 118 0 1 0 0 8 2 0 2 4
23 Manufacture of building materials 2022* 135 124 115 0 0 103 10 2 0 0 11 5 0 2 4
24-25 Man. of basic metals and -products 2022* 57 34 4 3 0 115 -124 10 0 0 23 14 0 1 8
24 Manufacture of basic metals 2022* -77 -90 -95 1 0 20 -124 8 0 0 13 9 0 0 4
25 Manufacture of metal products 2022* 134 124 99 2 0 95 0 2 0 0 10 5 0 1 4
26-27 Elektrical and electron. Industry 2022* 52 47 45 4 0 40 0 1 0 0 5 2 0 0 3
28 Manufacture of machinery n.e.c. 2022* 96 85 71 1 0 68 0 2 0 0 11 6 0 2 3
29-30 Transport equipment 2022* 68 58 46 0 0 44 1 1 0 0 10 6 0 3 1
31-33 Other manufacturing and repair 2022* 98 87 37 0 0 34 0 1 0 2 11 4 0 5 2
D Electricity and gas supply 2022* 929 903 893 1 1 0 889 2 0 0 26 9 0 5 12
E Water supply and waste management 2022* 197 168 118 61 0 54 0 3 0 0 29 8 7 3 11
F Construction 2022* 630 591 119 2 0 113 0 4 0 0 39 23 0 5 11
41 Construction buildings, development 2022* 156 147 34 0 0 34 0 0 0 0 9 5 0 2 2
42 Civil engineering 2022* 127 123 20 0 0 19 0 1 0 0 4 2 0 2 0
43 Specialised construction activities 2022* 347 321 65 2 0 60 0 3 0 0 26 16 0 1 9
G-I Trade, transport, hotels, catering 2022* 3,301 3,043 1,327 27 0 1,242 18 20 0 20 258 91 2 0 110 55
G Wholesale and retail trade 2022* 1,494 1,320 727 18 0 695 6 7 0 1 174 66 0 85 23
45 Sale and repair of motor vehicles 2022* 260 253 106 1 0 105 0 0 0 0 7 3 0 3 1
46 Wholesale trade (no motor vehicles) 2022* 696 608 273 14 0 245 6 7 0 1 88 29 0 46 13
47 Retail trade (not in motor vehicles) 2022* 538 459 348 3 0 345 0 0 0 0 79 34 0 36 9
H Transportation and storage 2022* 1,314 1,274 198 3 0 160 12 4 0 19 40 11 2 0 14 13
49 Land transport 2022* 952 944 35 1 0 33 0 1 0 0 8 0 0 3 5
50 Water transport 2022* 20 20 2 0 0 1 0 1 0 0 0 0 0 0 0
51 Air transport 2022* 31 29 29 0 0 1 10 0 0 18 2 0 2 0 0 0
52 Warehousing, services for transport 2022* 263 239 115 0 0 110 2 2 0 1 24 5 0 11 8
53 Postal and courier activities 2022* 48 42 17 2 0 15 0 0 0 0 6 6 0 0 0
I Accommodation and food serving 2022* 493 449 402 6 0 387 0 9 0 0 44 14 0 11 19
J Information and communication 2022* 252 225 128 4 0 122 0 1 0 1 27 10 0 5 12
K Financial institutions 2022* 215 175 77 4 0 68 0 4 0 1 40 5 0 28 7
L Renting, buying, selling real estate 2022* 205 171 97 4 0 89 0 3 0 1 34 16 0 4 14
M-N Business services 2022* 2,178 2,091 321 22 0 264 3 11 0 21 87 44 0 17 26
M Other specialised business services 2022* 453 404 195 18 0 164 0 9 0 4 49 28 0 10 11
N Renting and other business support 2022* 1,725 1,687 126 4 0 100 3 2 0 17 38 16 0 7 15
O-Q Government and care 2022* 1,329 1,074 777 73 0 676 4 18 0 6 255 101 5 53 96
O Public administration and services 2022* 507 377 240 60 0 173 0 6 0 1 130 49 5 31 45
P Education 2022* 301 266 191 2 0 182 2 3 0 2 35 14 0 8 13
Q Health and social work activities 2022* 521 431 346 11 0 321 2 9 0 3 90 38 0 14 38
R-U Culture, recreation, other services 2022* 569 520 366 3 0 357 0 6 0 0 49 12 0 15 22
R Culture, sports and recreation 2022* 318 281 197 3 0 191 0 3 0 0 37 8 0 11 18
S Other service activities 2022* 251 239 169 0 0 166 0 3 0 0 12 4 0 4 4
T Activities of households 2022* 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
U Extraterritorial organisations 2022* .
Total private households 2022* 12,396 8,104 -901 5 0 -1,185 0 169 0 110 4,292 1,765 0 1,490 1,037
Non-residents in the Netherlands 2022* -61 -70 -115 0 0 -117 0 2 0 0 9 9 0 0 0
Source: CBS.
Explanation of symbols

Dataset is not available.


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 2021 and 2022 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 10 November 2023:
Data for 2022 have been added.

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.