Netherlands Circular Economy and Waste Tax Guide

Dutch circular economy and waste taxation — the afvalstoffenbelasting (waste tax — €36 per tonne on waste sent to landfill and €33 per tonne on waste incinerated, designed to discourage disposal and encourage recycling), the statiegeld (deposit system — €0.15 on plastic bottles and €0.15 on cans, introduced from 2023, with a recycling target of 90% by 2026), the EPR (uitgebreide producentenverantwoordelijkheid — Extended Producer Responsibility for packaging, electronics, batteries, and textiles), the plasticheffing (the EU plastic packaging contribution — €0.80 per kg of non-recycled plastic packaging waste, paid by the Netherlands to the EU budget and funded by a national tax on plastic packaging manufacturers), the circular procurement VAT treatment (VAT exemption for certain second-hand goods under the margin scheme — margeregeling voor gebruikte goederen), and the MIA (Milieu-investeringsaftrek — 13.5–36% additional deduction) and Vamil (100% accelerated depreciation) for circular economy investments (recycling machinery, waste separation systems, circular building materials).

Afvalstoffenbelasting — Waste Tax

Landfill tax (stortingsbelasting): The Netherlands imposes a waste tax (afvalstoffenbelasting) on waste sent to landfill (storten). The rate is approximately €36 per tonne (2026). The tax is payable by the waste disposal company. The landfill tax is designed to make landfill economically unattractive — the Netherlands already landfills less than 2% of total waste (one of the lowest rates in the EU). The tax applies to all waste types (household, commercial, industrial, construction and demolition waste). Exemptions: contaminated soil (if disposed of in a licensed soil treatment facility), dredging sludge, and certain hazardous waste streams.
Incineration tax (verbrandingsbelasting): Waste sent to incineration (verbranding — waste-to-energy plants) is subject to €33 per tonne (2026). The incineration tax was introduced to make incineration more expensive than recycling. The Netherlands has 12 waste-to-energy plants (AVI's — Afvalverbrandingsinstallaties) that generate electricity and district heating from waste. The incineration tax applies to the gross waste input — not to the energy output. Exemptions: waste incinerated as fuel for energy production (if the waste is used as a substitute for fossil fuels in a qualifying industrial process) and hazardous waste that requires incineration for safety reasons.

Statiegeld — Deposit System

Plastic bottles — €0.15 deposit: Since 1 July 2023, all plastic bottles (PET-flessen) up to 3 litres must carry a deposit of €0.15. Large bottles (≥1 litre) already had a €0.25 deposit system. The consumer pays the deposit at purchase and reclaims it when returning the bottle to a collection point (supermarket, station). The target is a 90% return rate by 2026. Retailers are legally required to accept returns of bottles they sell.
Cans (blikjes) — €0.15 deposit: From 1 April 2023, all aluminium and steel beverage cans carry a €0.15 deposit. The system is identical to plastic bottles — deposit paid at purchase, refunded on return. The deposit system is administered by Statiegeld Nederland (the industry association). The unclaimed deposits are used to fund the collection infrastructure and recycling education.

EPR — Uitgebreide Producentenverantwoordelijkheid

Extended Producer Responsibility: The Netherlands applies EPR (uitgebreide producentenverantwoordelijkheid) for: (a) packaging (verpakkingen — Afvalfonds Verpakkingen), (b) electronics and electrical equipment (e-waste — Wecycle), (c) batteries, (d) textiles (textiel — from 2025), and (e) single-use plastics (SUP — Single-Use Plastics Directive implementation). Producers must finance the collection and recycling of their products at end-of-life. The EPR contribution is paid by the producer to the producer responsibility organisation (PRO — Afvalfonds, Wecycle, Stichting OPEN). The contribution is a deductible business expense for the producer.

EU Plasticheffing (Plastic Packaging Contribution)

EU plastic tax — €0.80 per kg: The EU introduced a plastic packaging contribution (plasticheffing) from 1 January 2021 — a levy of €0.80 per kilogram of non-recycled plastic packaging waste. The Netherlands must pay this contribution to the EU budget. The Netherlands raises the revenue through a national levy on plastic packaging manufacturers and importers. The levy is calculated based on the weight of virgin plastic packaging placed on the Dutch market. The rate is approximately €0.80–1.00 per kg of non-recycled plastic packaging (the rate is adjusted annually). The levy is a deductible business expense.

MIA and Vamil for Circular Economy Investments

MIA (Milieu-investeringsaftrek): Investments in circular economy assets on the RVO's Milieu-lijst qualify for the MIA — a 13.5–36% additional deduction from taxable profit. Qualifying assets: (a) recycling and waste separation machinery (scheidingsinstallaties, shredders, sorteerinstallaties), (b) circular building materials (recycled concrete, bio-based insulation), (c) remanufacturing equipment (product refurbishment lines), (d) food waste prevention and reduction systems, (e) textile recycling equipment, (f) plastic recycling (granulation, washing, extrusion), and (g) water purification and closed-loop water systems.
Vamil (willekeurige afschrijving): The Vamil allows 100% accelerated depreciation in the first year for the same circular economy assets on the Milieu-lijst. For a company paying 25.8% corporate tax, Vamil accelerates the depreciation from 10–20 years to 1 year — providing a significant cash-flow benefit (the tax saving is realised in year 1 instead of spread over the asset's useful life).

For the Milieu-lijst and MIA/Vamil application procedures, see the RVO website. For VAT on second-hand goods and the margeregeling, see our VAT/BTW Guide →. For the SDE++ feed-in premium for waste-to-energy and biogas, see our Renewable Energy Guide →.