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 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 2020* 27,169 22,165 18 7,384 230 1 6,851 302 0 5,004 1,960 1 14 1,667 1,362
A-U All economic activities 2020* 10,721 9,706 18 4,257 224 1 3,913 119 0 1,015 349 1 14 272 379
A Agriculture, forestry and fishing 2020* 646 621 18 229 15 0 205 9 0 25 2 0 14 9
B-E Industry (no construction), energy 2020* 2,261 1,946 1,668 82 1 1,532 53 0 315 119 10 38 148
B Mining and quarrying 2020* 42 42 36 0 0 32 4 0 0 0 0 0 0
C Manufacturing 2020* 1,731 1,472 1,274 19 0 1,209 46 0 259 105 0 29 125
10-12 Manufacture of food and beverages 2020* 468 338 288 6 0 264 18 0 130 41 0 15 74
13-15 Man. of textile-, leatherproducts 2020* 33 22 19 0 0 19 0 0 11 7 0 0 4
16-18 Man. wood en paperprod., printing 2020* 103 79 68 1 0 66 1 0 24 9 0 1 14
16 Manufacture of wood products 2020* 20 18 12 0 0 11 1 0 2 1 0 0 1
17 Manufacture of paper 2020* 63 46 44 1 0 43 0 0 17 3 0 1 13
18 Printing and reproduction 2020* 20 15 12 0 0 12 0 0 5 5 0 0 0
19 Manufacture of coke and petroleum 2020* 141 138 123 2 0 119 2 0 3 1 0 0 2
20-21 Chemistry and pharmaceuticals 2020* 335 306 293 1 0 282 10 0 29 14 0 4 11
20 Manufacture of chemicals 2020* 308 284 272 1 0 264 7 0 24 12 0 4 8
21 Manufacture of pharmaceuticals 2020* 27 22 21 0 0 18 3 0 5 2 0 0 3
22-23 Man. plastics and constructionprod 2020* 216 202 183 1 0 180 2 0 14 6 0 4 4
22 Manufacture rubber, plastic products 2020* 100 94 89 0 0 88 1 0 6 2 0 2 2
23 Manufacture of building materials 2020* 116 108 94 1 0 92 1 0 8 4 0 2 2
24-25 Man. of basic metals and -products 2020* 216 199 167 5 0 153 9 0 17 10 0 1 6
24 Manufacture of basic metals 2020* 85 77 75 2 0 65 8 0 8 5 0 0 3
25 Manufacture of metal products 2020* 131 122 92 3 0 88 1 0 9 5 0 1 3
26-27 Elektrical and electron. Industry 2020* 27 23 23 1 0 22 0 0 4 1 0 0 3
28 Manufacture of machinery n.e.c. 2020* 84 73 56 2 0 52 2 0 11 6 0 1 4
29-30 Transport equipment 2020* 52 44 34 0 0 33 1 0 8 5 0 2 1
31-33 Other manufacturing and repair 2020* 56 48 20 0 0 19 1 0 8 5 0 1 2
D Electricity and gas supply 2020* 293 266 252 0 1 248 3 0 27 8 0 7 12
E Water supply and waste management 2020* 195 166 106 63 0 43 0 0 29 6 10 2 11
F Construction 2020* 642 609 114 3 0 108 3 0 33 21 0 6 6
41 Construction buildings, development 2020* 161 151 36 0 0 35 1 0 10 5 0 3 2
42 Civil engineering 2020* 149 143 23 1 0 22 0 0 6 4 0 2 0
43 Specialised construction activities 2020* 332 315 55 2 0 51 2 0 17 12 0 1 4
G-I Trade, transport, hotels, catering 2020* 2,804 2,581 894 26 0 853 15 0 223 70 1 0 100 52
G Wholesale and retail trade 2020* 1,359 1,186 561 21 0 532 8 0 173 56 0 84 33
45 Sale and repair of motor vehicles 2020* 251 241 90 3 0 86 1 0 10 5 0 2 3
46 Wholesale trade (no motor vehicles) 2020* 660 577 224 14 0 204 6 0 83 26 0 44 13
47 Retail trade (not in motor vehicles) 2020* 448 368 247 4 0 242 1 0 80 25 0 38 17
H Transportation and storage 2020* 1,169 1,140 111 2 0 107 2 0 29 5 1 0 12 11
49 Land transport 2020* 879 873 22 0 0 21 1 0 6 0 0 2 4
50 Water transport 2020* 21 21 3 2 0 1 0 0 0 0 0 0 0
51 Air transport 2020* 1 0 0 0 0 0 0 0 1 0 1 0 0 0
52 Warehousing, services for transport 2020* 223 204 76 0 0 75 1 0 19 2 0 10 7
53 Postal and courier activities 2020* 45 42 10 0 0 10 0 0 3 3 0 0 0
I Accommodation and food serving 2020* 276 255 222 3 0 214 5 0 21 9 0 4 8
J Information and communication 2020* 184 163 87 4 0 81 2 0 21 9 0 3 9
K Financial institutions 2020* 229 188 71 5 0 62 4 0 41 5 0 28 8
L Renting, buying, selling real estate 2020* 186 159 88 4 0 80 4 0 27 8 0 3 16
M-N Business services 2020* 2,184 2,115 220 21 0 193 6 0 69 32 0 16 21
M Other specialised business services 2020* 445 401 150 18 0 127 5 0 44 23 0 8 13
N Renting and other business support 2020* 1,739 1,714 70 3 0 66 1 0 25 9 0 8 8
O-Q Government and care 2020* 1,156 938 632 63 0 550 19 0 218 73 4 54 87
O Public administration and services 2020* 401 293 156 52 0 98 6 0 108 35 4 28 41
P Education 2020* 272 245 164 1 0 159 4 0 27 9 0 7 11
Q Health and social work activities 2020* 483 400 312 10 0 293 9 0 83 29 0 19 35
R-U Culture, recreation, other services 2020* 429 386 254 1 0 249 4 0 43 10 0 10 23
R Culture, sports and recreation 2020* 197 166 107 0 0 105 2 0 31 6 0 6 19
S Other service activities 2020* 232 220 147 1 0 144 2 0 12 4 0 4 4
T Activities of households 2020* 0 0 0 0 0 0 0 0 0 0 0 0 0
U Extraterritorial organisations 2020*
Total private households 2020* 16,382 12,398 3,105 6 0 2,917 182 0 3,984 1,606 0 1,395 983
Non-residents in the Netherlands 2020* 66 61 22 0 0 21 1 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 2019 and 2020 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 5 April 2022:
The underlying codings used in this table have been adjusted.
These are now in line with the standard codes established by Statistics Netherlands.
The structure and data of the table is not modified.

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

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. As from 2011 the revenue of the emission permits is included.
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.