Environmental taxes and fees, revenues by taxpayer; national accounts
| Taxpayers | Periods | Total environmental taxes and fees (mln euro) | Environmental tax revenues Environmental taxes on products Tax on electricity and gas use (mln euro) | Environmental tax revenues Environmental taxes on products Tap water and groundwater taxes (mln euro) | Environmental tax revenues Mobility tax Tax on passenger cars and motorcycles (mln euro) | Environmental fees revenues Fees on groundwater and refuse dumps (mln euro) |
|---|---|---|---|---|---|---|
| A Agriculture, forestry and fishing | 2022* | 650 | 266 | 9 | 3 | 0 |
| B Mining and quarrying | 2022* | 62 | 32 | 1 | 0 | 0 |
| 10-12 Manufacture of food and beverages | 2022* | 564 | 321 | 24 | 1 | 0 |
| 18 Printing and reproduction | 2022* | 16 | 8 | 0 | 0 | 0 |
| 19 Manufacture of coke and petroleum | 2022* | 158 | 63 | 1 | 0 | 0 |
| 20-21 Chemistry and pharmaceuticals | 2022* | 537 | 379 | 12 | 0 | 0 |
| 22-23 Man. plastics and constructionprod | 2022* | 270 | 221 | 3 | 2 | 0 |
| 24-25 Man. of basic metals and -products | 2022* | 57 | 115 | 10 | 4 | 0 |
| 26-27 Elektrical and electron. Industry | 2022* | 52 | 40 | 1 | 0 | 0 |
| 31-33 Other manufacturing and repair | 2022* | 98 | 34 | 1 | 5 | 0 |
| D Electricity and gas supply | 2022* | 929 | 0 | 2 | 0 | 0 |
| E Water supply and waste management | 2022* | 197 | 54 | 3 | 1 | 7 |
| G-I Trade, transport, hotels, catering | 2022* | 3,301 | 1,242 | 20 | 148 | 0 |
| G Wholesale and retail trade | 2022* | 1,494 | 695 | 7 | 135 | 0 |
| 45 Sale and repair of motor vehicles | 2022* | 260 | 105 | 0 | 75 | 0 |
| 46 Wholesale trade (no motor vehicles) | 2022* | 696 | 245 | 7 | 43 | 0 |
| 47 Retail trade (not in motor vehicles) | 2022* | 538 | 345 | 0 | 17 | 0 |
| H Transportation and storage | 2022* | 1,314 | 160 | 4 | 9 | 0 |
| 49 Land transport | 2022* | 952 | 33 | 1 | 6 | 0 |
| 53 Postal and courier activities | 2022* | 48 | 15 | 0 | 0 | 0 |
| I Accommodation and food serving | 2022* | 493 | 387 | 9 | 4 | 0 |
| J Information and communication | 2022* | 252 | 122 | 1 | 6 | 0 |
| N Renting and other business support | 2022* | 1,725 | 100 | 2 | 697 | 0 |
| O-Q Government and care | 2022* | 1,329 | 676 | 18 | 44 | 5 |
| O Public administration and services | 2022* | 507 | 173 | 6 | 14 | 5 |
| Q Health and social work activities | 2022* | 521 | 321 | 9 | 22 | 0 |
| R Culture, sports and recreation | 2022* | 318 | 191 | 3 | 0 | 0 |
| Non-residents in the Netherlands | 2022* | -61 | -117 | 2 | 6 | 0 |
| Source: CBS. | ||||||
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.
- 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).
- 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.
- 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.
- Mobility tax
- Tax levied on mobility and transport could also be considered environmental taxes. Examples are taxes on petrol and other mineral oils, motor vehicle tax and the tax on passenger cars and motorcycles. These taxes do not come under the environmentally based taxes.
- Tax on passenger cars and motorcycles
- One off tax charged to the first person who registers a vehicle (passenger car, delivery van, motorcycle) at the RDW (Road Traffic Agency).
- Environmental fees revenues
- Environmental fees
Fees to finance specific environmental measures by the government. Examples of environmental fees are sewerage charges, fees on water pollution, noise tax civil aviation, groundwater fee and fees on after-care of refuse dumps.- Fees on groundwater and refuse dumps
- Fees on groundwater and after-care of refuse dumps
Groundwater fee:
Provinces charge for the extraction of groundwater. Holders of a registered pumping installation must pay this provincial tax. It is mostly paid by business (industries and drinking water companies) abstraction large quantities of groundwater. The revenues cover the costs of research, and groundwater management. It is also use to compensate for damages.
Fees on after-care of refuse dumps:
Provinces are charged with the eternal after-care of landfills where the dumping of waste ended before 1 September 1996. They can charge the operators of these refuse dumps to finance this after-care.