Environmental taxes and fees; environmental accounts
| Tax payers | Periods | 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) | Other items Reduction on energy tax (mln euro) |
|---|---|---|---|---|---|---|---|---|---|---|---|
| D Energy supply | 2025* | 690 | 2 | 9 | 678 | 0 | 0 | 1 | 0 | ||
| Source: CBS. | |||||||||||
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.
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
- 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.
- Other items
- Reduction on energy tax
- The reduction in energy tax was introduced in 2001. Part of energy consumption is considered as a basic need. That is why the government reduces the energy tax due by a fixed amount per year per electricity connection. The reduction only applies to immovable property with a residential function (such as a house or office).
In accordance with the guidelines for environmental accounts, the reduction on energy tax is not classified as an environmental tax or levy, because it is recorded as an income transfer in the national accounts.