Environmental taxes
Businesses and households pay a variety of environmental taxes, such as energy tax and tax on mains water.
All environmental tax rates (in Dutch) are shown on the Tax and Customs Administration's website (in Dutch).
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Tax on mains water
The government taxes the use of mains water. The suppliers of mains water pay the tax to the Tax and Customs Administration and may recharge the tax to their customers.
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Energy tax
The government taxes the use of electricity and natural gas. Energy suppliers pay the tax to the Tax and Customs Administration and may recharge the tax to their customers. In some cases you can receive an energy tax refund or exemption, for example if you use natural gas or electricity to generate electricity. A tax reduction is granted per electricity connection. The reduction is €310.81 in the case of a residential property.
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Waste disposal charges
On 1 January 2016 the waste disposal charge was fixed at €13.07 per 1,000kg. This rate applies to waste that goes to landfill or is incinerated. There is no charge on waste that is recycled.
Waste processors will pay the charges to the Tax and Customs Administration and may recharge them customers who use their landfill sites.
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Coal tax
Companies that use coal and coal importers pay coal tax to the Tax and Customs Administration. In certain cases you can receive an exemption from coal tax, for example if you do not use the coal solely for heating or as a fuel.