Environmental taxes and fees; environmental accounts

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Tax payers Environmental taxes and fees (mln euro) Energy-related taxes Total energy-related taxes (mln euro) Energy-related taxes Excise duties petrol and oth. minerals (mln euro) Energy-related taxes Energy tax (mln euro) Energy-related taxes Sustainable energy surcharge (mln euro) Energy-related taxes Emission permits (mln euro) Energy-related taxes Other CO₂ levies (mln euro) Energy-related taxes Levies on stocks of petroleum products (mln euro) Energy-related taxes Fuel tax (mln euro) Energy-related taxes Inframarginal electricity levy (mln euro)
Total taxpayers 36,049 18,940 7,745 10,117 920 52 105 1
A–U All economic activities 14,504 9,896 3,638 5,220 920 52 65 1
A Agriculture, forestry and fishing 862 765 392 313 0 52 8 0
01 Agriculture 850 753 388 305 0 52 8 0
02 Forestry and logging 5 5 1 4 0 0 0 0
03 Fishing and aquaculture 7 7 3 4 0 0 0 0
B Mining and quarrying 56 55 17 20 18 0 0 0
C Manufacturing 2,087 1,342 167 1,054 119 0 2 0
10-12 Manufacture of food and beverages 805 357 25 309 23 0 0 0
13-15 Man. of textile-, leatherproducts 59 41 1 40 0 0 0 0
16 Manufacture of wood products 33 25 5 19 0 0 1 0
17 Manufacture of paper 58 36 4 29 3 0 0 0
18 Printing and reproduction 30 20 0 20 0 0 0 0
19 Manufacture of coke and petroleum 118 112 18 29 64 0 1 0
20 Manufacture of chemicals 302 244 25 120 99 0 0 0
21 Manufacture of pharmaceuticals 33 25 7 18 0 0 0 0
22 Manufacture rubber, plastic products 96 64 5 59 0 0 0 0
23 Manufacture of building materials 65 48 6 38 4 0 0 0
24 Manufacture of basic metals -25 -36 12 26 -74 0 0 0
25 Manufacture of metal products 191 158 15 143 0 0 0 0
26 Manufacture of electronic products 27 23 3 20 0 0 0 0
27 Manufacture of electric equipment 18 17 4 13 0 0 0 0
28 Manufacture of machinery n.e.c. 115 84 13 71 0 0 0 0
29 Manufacture of cars and trailers 25 17 5 12 0 0 0 0
30 Manufacture of other transport 20 19 2 17 0 0 0 0
31–32 Furniture and other manufacturing 68 52 8 44 0 0 0 0
33 Repair and installation of machinery 49 36 9 27 0 0 0 0
D Energy supply 720 690 2 9 678 0 0 1
E Water supply and waste management 323 189 44 72 71 0 2 0
36 Water collection and distribution 17 7 0 7 0 0 0 0
37-39 Sewerage and waste treatment 306 182 44 65 71 0 2 0
F Construction 884 665 468 188 1 0 8 0
41 Construction buildings, development 254 194 107 85 0 0 2 0
42 Civil engineering 160 142 112 27 1 0 2 0
43 Specialised construction activities 470 329 249 76 0 0 4 0
G Wholesale and retail trade 1,924 1,293 430 850 6 0 7 0
45 Sale and repair of motor vehicles 331 185 46 138 0 0 1 0
46 Wholesale trade (no motor vehicles) 1,300 946 290 647 6 0 3 0
47 Retail trade (not in motor vehicles) 293 162 94 65 0 0 3 0
H Transportation and storage 1,518 1,253 975 237 21 0 20 0
49 Land transport 1,050 906 811 79 0 0 16 0
50 Water transport 29 28 20 7 0 0 1 0
51 Air transport 101 48 0 30 18 0 0 0
52 Warehousing, services for transport 279 225 110 110 3 0 2 0
53 Postal and courier activities 59 46 34 11 0 0 1 0
I Accommodation and food serving 797 706 37 668 0 0 1 0
J Information and communication 187 146 40 106 0 0 0 0
58 Publishing 14 12 2 10 0 0 0 0
59-60 Movies, TV and radio 23 11 3 8 0 0 0 0
61 Telecommunications 28 24 1 23 0 0 0 0
62-63 IT- and information services 122 99 34 65 0 0 0 0
K Financial institutions 307 211 111 96 0 0 4 0
64 Financial institutions, no insurance 91 69 32 36 0 0 1 0
65 Insurance and pension funding 109 78 39 37 0 0 2 0
66 Other financial services 107 64 40 23 0 0 1 0
L Renting, buying, selling real estate 280 220 78 140 0 0 2 0
68 Renting, buying, selling real estate
M Other specialised business services 517 358 168 188 0 0 2 0
69-70 Legal and management consultancy 318 215 97 118 0 0 0 0
71 Architects, technical services etc. 111 87 51 35 0 0 1 0
72 Research and development 22 13 4 9 0 0 0 0
73 Advertising and market research 39 27 11 15 0 0 1 0
74-75 Other specialised services 27 16 5 11 0 0 0 0
N Renting and other business support 1,671 376 301 68 3 0 4 0
77 Renting and leasing of tangible goods 1,280 182 162 18 0 0 2 0
78 Employment activities 109 84 54 30 0 0 0 0
79 Travel agencies, tour operators etc 126 6 6 0 0 0 0 0
80–82 Other business services 156 104 79 20 3 0 2 0
O Public administration and services 712 402 110 291 0 0 1 0
P Education 400 321 83 236 1 0 1 0
Q Health and social work activities 610 369 36 329 2 0 2 0
86 Human health activities 313 194 11 181 2 0 0 0
87-88 Care and social work 297 175 25 148 0 0 2 0
R Culture, sports and recreation 396 329 92 236 0 0 1 0
90–92 Arts, culture and gambling 169 127 17 110 0 0 0 0
93 Sports and recreation 227 202 75 126 0 0 1 0
S Other service activities 253 206 87 119 0 0 0 0
94 Membership organisations 136 102 52 50 0 0 0 0
95 Repair computers and consumergoods 19 15 4 11 0 0 0 0
96 Other personal services 98 89 31 58 0 0 0 0
T Activities of households 0 0 0 0 0 0 0 0
U Extraterritorial organisations 0 0 0 0 0 0 0 0
Total private households 21,185 8,779 3,965 4,777 0 0 37 0
Total non-residents 360 265 142 120 0 0 3 0
Source: CBS.
Explanation of symbols

Table explanation

The government charges several taxes and fees to support and finance environmental policy. This table presents an overview of the revenues of the environmental taxes and fees, classified in four categories: energy, transport, pollution and natural resources.
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.

The table is part of the environmental accounts. The environmental accounts quantify the relationship between economy and environment. In order to arrive at a consistent statistical description of this relationship, the environmental accounts are in line with the classifications, definitions and revision strategy of the environmental accounts. As a result, environmental figures from the environmental accounts deviate in a number of cases from the environmental figures elsewhere on the CBS website, and in some cases, from the national accounts themselves.

Data available from: 1995

Status of the figures:
The figures for the reporting years 2024 and 2025 are provisional. The figures for the reporting years 1995 through 2023 are final.

Changes as of 2 October 2026:
The figures for the reporting years 2024 and 2025 have been updated. The ‘Environmental taxes and levies’ selection has been converted into separate topics to improve the table's presentation.
Additionally, the levies ‘other CO2 levies’ and ‘inframarginal electricity levy’ have been added.

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

Description topics

Environmental taxes and fees
Total environmental taxes and levies (excluding energy tax reduction)
Energy-related taxes
Total energy-related taxes
The total of energy-related taxes
Excise duties petrol and oth. minerals
Consumption tax levied on petrol and other mineral oils, such as diesel, LPG, heavy fuel oil and methane. The main energy products for transport are petrol and diesel. Energy products for consumption on location also include other mineral oils.

In 2004, part of the fuel tax was included in the excise duties on mineral oils.
According to the guidelines of the Environmental Accounts, excise duties on petrol and other fuels used in transport belong to energy taxes, and not to transport taxes.
Energy tax
Tax on the use of electricity and natural gas.
Sustainable energy surcharge
Surcharge on the use of electricity and natural gas, of which the income is used to subsidise the production of sustainable energy.
Emission permits
Companies that participate in the EU ETS (emissions trading system) have to surrender emission permits equal to their greenhouse gas emissions. Emission permits are either freely allocated, traded or auctioned off. The government revenue from emission permits that are auctioned off is classified as a tax.
Other CO₂ levies
This category comprises only a CO₂ levy for the greenhouse horticulture sector. This levy is part of an agreement aimed at accelerating energy saving and sustainability within the sector. Consequently, an individual CO₂ levy applies from 1 January 2025, contributing to the reduction of emissions.
Levies on stocks of petroleum products
Levies on the stocks of petroleum products.
Fuel tax
Tax payable by persons who extract, produce, or import coal, and then use it as fuel or supply it to others. The purpose of the tax is to combat environmental pollution and reduce energy consumption. No fuel tax is payable on coal used to generate electricity.

As of 2004, this tax has been largely included in the energy tax and the excise duty on mineral oils. The fuel tax will continue to apply to coal. The fuel tax is a product tax and is part of the taxes levied by the government for environmental purposes.
Inframarginal electricity levy
The inframarginal electricity levy (IME) was a one-off levy that capped the revenues of electricity producers (usually at €130 per MWh) insofar as they utilized inframarginal energy sources. In the Netherlands, this primarily concerns wind, solar, hydropower, biomass, biogas, waste, and nuclear energy. Electricity generation from coal was also subject to the IME. The levy applied retroactively to revenues generated between 1 December 2022 and 1 July 2023. The payment was recorded in 2024.