Environmental taxes and fees, revenues by taxpayer; national accounts

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

Table explanation


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.