Environmental taxes and fees; environmental accounts
| Tax payers | Periods | Transport-related taxes Total transport-related taxes (mln euro) | Transport-related taxes Passenger car and motorcycle registr.tax (mln euro) | Transport-related taxes Motor vehicle tax (mln euro) | Transport-related taxes Air travel tax (mln euro) | Polluting activities Wastewater treatment charge (mln euro) | Polluting activities Groundwater and landfill tax (Provinces) (mln euro) | Taxes on raw materials use Tap water and groundwater taxes (mln euro) |
|---|---|---|---|---|---|---|---|---|
| 30 Manufacture of other transport | 2025* | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| E Water supply and waste management | 2025* | 19 | 2 | 17 | 0 | 20 | 11 | 0 |
| 36 Water collection and distribution | 2025* | 0 | 0 | 0 | 0 | 5 | 4 | 0 |
| H Transportation and storage | 2025* | 216 | 11 | 148 | 57 | 10 | 0 | 0 |
| 49 Land transport | 2025* | 138 | 7 | 131 | 0 | 2 | 0 | 0 |
| 50 Water transport | 2025* | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| 51 Air transport | 2025* | 52 | 0 | 0 | 52 | 0 | 0 | 0 |
| 52 Warehousing, services for transport | 2025* | 20 | 3 | 12 | 5 | 8 | 0 | 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
- Transport-related taxes
- Total transport-related taxes
- The total of transport-related taxes
- Passenger car and motorcycle registr.tax
- Passenger car and motorcycle registration tax.
Passenger cars, motorcycles and delivery vans that are bought or imported into the Netherlands have to be registered at the Netherlands Vehicle Authority (RDW). The passenger car and motorcycle tax is a one-off levy that has to be paid when the vehicle in question is registered for the first time.
- Motor vehicle tax
- Tax levied on the ownership of a vehicle, such as a passenger car, motorcycle, delivery van, trailer or lorry. This tax includes both the tax that is levied by the State, as well as the surcharge that is levied by the provinces.
- Air travel tax
- Tax levied on airline tickets of passengers departing from the Netherlands. The air travel tax was implemented in 2008 and abolished in 2010. An air travel tax is again introduced in 2021.
- Polluting activities
- Wastewater treatment charge
- Charge levied by the State and public water boards for the disposal of wastewater into the sewer or into the surface waters managed by the State and public water boards. The proceeds are used to finance the treatment of wastewater.
- Groundwater and landfill tax (Provinces)
- Provincial tax levied on the extraction of groundwater and on the operators of landfills.
- Taxes on raw materials use
- Tap water and groundwater taxes
- The tap water tax (which was introduced in 2000) must be paid by companies or households that receive water via a connection, whether or not of drinking water quality. The tap water tax was introduced with the idea that by levying this tax, less water will be consumed. The tap water tax is a product tax and is part of the taxes levied by the government on an environmental basis.
The groundwater tax was a tax levied up to 2012 by the government on the extraction of large quantities of fresh groundwater from the soil by means of a facility as referred to in the Groundwater Act. This did not apply to private individuals who extract smaller quantities of water. The groundwater tax was also a product tax and was part of the taxes levied by the government on an environmental basis.