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 2019* 29,146 24,400 15 7,724 205 1 7,221 297 0 4,746 1,817 2 13 1,619 1,295
A-U All economic activities 2019* 11,075 10,125 15 3,781 200 1 3,462 118 0 950 316 2 13 261 358
A Agriculture, forestry and fishing 2019* 650 615 15 193 11 0 172 10 0 35 6 4 13 12
B-E Industry (no construction), energy 2019* 2,114 1,830 1,535 77 1 1,404 53 0 284 102 6 37 139
B Mining and quarrying 2019* 33 33 26 0 0 24 2 0 0 0 0 0 0
C Manufacturing 2019* 1,442 1,199 982 20 0 916 46 0 243 91 0 28 124
10-12 Manufacture of food and beverages 2019* 407 294 243 8 0 217 18 0 113 34 0 14 65
13-15 Man. of textile-, leatherproducts 2019* 28 16 14 1 0 12 1 0 12 4 0 0 8
16-18 Man. wood en paperprod., printing 2019* 97 71 58 1 0 56 1 0 26 8 0 1 17
16 Manufacture of wood products 2019* 14 12 6 1 0 5 0 0 2 1 0 0 1
17 Manufacture of paper 2019* 62 43 40 0 0 39 1 0 19 3 0 1 15
18 Printing and reproduction 2019* 21 16 12 0 0 12 0 0 5 4 0 0 1
19 Manufacture of coke and petroleum 2019* 94 91 74 1 0 72 1 0 3 1 0 0 2
20-21 Chemistry and pharmaceuticals 2019* 255 227 212 3 0 198 11 0 28 12 0 4 12
20 Manufacture of chemicals 2019* 234 211 197 2 0 186 9 0 23 10 0 4 9
21 Manufacture of pharmaceuticals 2019* 21 16 15 1 0 12 2 0 5 2 0 0 3
22-23 Man. plastics and constructionprod 2019* 180 166 151 0 0 149 2 0 14 6 0 4 4
22 Manufacture rubber, plastic products 2019* 86 80 74 0 0 73 1 0 6 2 0 2 2
23 Manufacture of building materials 2019* 94 86 77 0 0 76 1 0 8 4 0 2 2
24-25 Man. of basic metals and -products 2019* 168 151 117 4 0 104 9 0 17 10 0 1 6
24 Manufacture of basic metals 2019* 64 56 49 0 0 41 8 0 8 5 0 0 3
25 Manufacture of metal products 2019* 104 95 68 4 0 63 1 0 9 5 0 1 3
26-27 Elektrical and electron. Industry 2019* 29 25 21 1 0 19 1 0 4 1 0 0 3
28 Manufacture of machinery n.e.c. 2019* 67 56 41 1 0 39 1 0 11 6 0 1 4
29-30 Transport equipment 2019* 46 40 29 0 0 29 0 0 6 4 0 1 1
31-33 Other manufacturing and repair 2019* 71 62 22 0 0 21 1 0 9 5 0 2 2
D Electricity and gas supply 2019* 459 439 426 0 1 423 2 0 20 5 0 7 8
E Water supply and waste management 2019* 180 159 101 57 0 41 3 0 21 6 6 2 7
F Construction 2019* 660 633 89 2 0 85 2 0 27 16 0 5 6
41 Construction buildings, development 2019* 159 150 27 0 0 27 0 0 9 5 0 2 2
42 Civil engineering 2019* 153 148 18 1 0 17 0 0 5 3 0 2 0
43 Specialised construction activities 2019* 348 335 44 1 0 41 2 0 13 8 0 1 4
G-I Trade, transport, hotels, catering 2019* 2,958 2,757 831 22 0 791 18 0 201 68 2 0 93 38
G Wholesale and retail trade 2019* 1,342 1,198 469 17 0 444 8 0 144 50 0 74 20
45 Sale and repair of motor vehicles 2019* 269 259 74 0 0 73 1 0 10 5 0 3 2
46 Wholesale trade (no motor vehicles) 2019* 683 608 184 12 0 167 5 0 75 21 0 45 9
47 Retail trade (not in motor vehicles) 2019* 390 331 211 5 0 204 2 0 59 24 0 26 9
H Transportation and storage 2019* 1,274 1,245 97 2 0 94 1 0 29 6 2 0 11 10
49 Land transport 2019* 976 970 20 0 0 20 0 0 6 0 0 2 4
50 Water transport 2019* 24 24 3 1 0 2 0 0 0 0 0 0 0
51 Air transport 2019* 2 0 0 0 0 0 0 0 2 0 2 0 0 0
52 Warehousing, services for transport 2019* 226 208 66 0 0 65 1 0 18 3 0 9 6
53 Postal and courier activities 2019* 46 43 8 1 0 7 0 0 3 3 0 0 0
I Accommodation and food serving 2019* 342 314 265 3 0 253 9 0 28 12 0 8 8
J Information and communication 2019* 184 161 76 5 0 71 0 0 23 11 0 3 9
K Financial institutions 2019* 236 195 61 6 0 52 3 0 41 3 0 30 8
L Renting, buying, selling real estate 2019* 174 148 71 3 0 65 3 0 26 8 0 3 15
M-N Business services 2019* 2,573 2,508 173 18 0 149 6 0 65 29 0 16 20
M Other specialised business services 2019* 453 413 111 15 0 92 4 0 40 19 0 8 13
N Renting and other business support 2019* 2,120 2,095 62 3 0 57 2 0 25 10 0 8 7
O-Q Government and care 2019* 1,029 829 489 53 0 419 17 0 200 60 3 48 89
O Public administration and services 2019* 376 287 142 45 0 92 5 0 89 26 3 23 37
P Education 2019* 271 239 141 0 0 138 3 0 32 8 0 8 16
Q Health and social work activities 2019* 382 303 206 8 0 189 9 0 79 26 0 17 36
R-U Culture, recreation, other services 2019* 497 449 263 3 0 254 6 0 48 13 0 13 22
R Culture, sports and recreation 2019* 284 248 140 2 0 135 3 0 36 9 0 9 18
S Other service activities 2019* 213 201 123 1 0 119 3 0 12 4 0 4 4
T Activities of households 2019* 0 0 0 0 0 0 0 0 0 0 0 0 0
U Extraterritorial organisations 2019*
Total private households 2019* 17,940 14,154 3,899 5 0 3,717 177 0 3,786 1,491 0 1,358 937
Non-residents in the Netherlands 2019* 131 121 44 0 0 42 2 0 10 10 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 2018 and 2019 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 2020:
Data for 2019 have been added. Data for previous years are adjusted according to the revision policy (see: Status of the figures).

When will new figures be published?
New figures are published annually in August or 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.