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 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) |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A-U All economic activities | 2022* | 12,561 | 11,409 | 6,117 | 235 | 1 | 4,651 | 1,039 | 138 | 0 | 53 |
| C Manufacturing | 2022* | 2,044 | 1,754 | 1,548 | 21 | 0 | 1,368 | 100 | 56 | 0 | 3 |
| 10-12 Manufacture of food and beverages | 2022* | 564 | 425 | 383 | 6 | 0 | 321 | 31 | 24 | 0 | 1 |
| 16 Manufacture of wood products | 2022* | 19 | 16 | 9 | 1 | 0 | 7 | 1 | 0 | 0 | 0 |
| 17 Manufacture of paper | 2022* | 78 | 66 | 64 | 1 | 0 | 53 | 10 | 0 | 0 | 0 |
| 19 Manufacture of coke and petroleum | 2022* | 158 | 155 | 141 | 1 | 0 | 63 | 76 | 1 | 0 | 0 |
| 20 Manufacture of chemicals | 2022* | 508 | 476 | 466 | 3 | 0 | 359 | 95 | 9 | 0 | 0 |
| 21 Manufacture of pharmaceuticals | 2022* | 29 | 24 | 23 | 0 | 0 | 20 | 0 | 3 | 0 | 0 |
| 22 Manufacture rubber, plastic products | 2022* | 135 | 127 | 120 | 1 | 0 | 118 | 0 | 1 | 0 | 0 |
| 23 Manufacture of building materials | 2022* | 135 | 124 | 115 | 0 | 0 | 103 | 10 | 2 | 0 | 0 |
| 24 Manufacture of basic metals | 2022* | -77 | -90 | -95 | 1 | 0 | 20 | -124 | 8 | 0 | 0 |
| 25 Manufacture of metal products | 2022* | 134 | 124 | 99 | 2 | 0 | 95 | 0 | 2 | 0 | 0 |
| 28 Manufacture of machinery n.e.c. | 2022* | 96 | 85 | 71 | 1 | 0 | 68 | 0 | 2 | 0 | 0 |
| 31-33 Other manufacturing and repair | 2022* | 98 | 87 | 37 | 0 | 0 | 34 | 0 | 1 | 0 | 2 |
| 43 Specialised construction activities | 2022* | 347 | 321 | 65 | 2 | 0 | 60 | 0 | 3 | 0 | 0 |
| 53 Postal and courier activities | 2022* | 48 | 42 | 17 | 2 | 0 | 15 | 0 | 0 | 0 | 0 |
| O-Q Government and care | 2022* | 1,329 | 1,074 | 777 | 73 | 0 | 676 | 4 | 18 | 0 | 6 |
| Q Health and social work activities | 2022* | 521 | 431 | 346 | 11 | 0 | 321 | 2 | 9 | 0 | 3 |
| S Other service activities | 2022* | 251 | 239 | 169 | 0 | 0 | 166 | 0 | 3 | 0 | 0 |
| T Activities of households | 2022* | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Source: CBS. | |||||||||||
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.