Netherlands Excise Duties Guide

Alcohol Excise (Alcoholaccijns)

• Beer (bieraccijns): Beer is taxed at approximately €9.50 per hectoliter per degree Plato (2026). Small breweries (brouwerijen met een jaarproductie <200,000 hectoliter) qualify for reduced rates under the EU small brewery exemption — up to 50% reduction for the smallest breweries. The Netherlands has over 900 craft breweries (the Dutch craft beer phenomenon) — most qualify for reduced excise rates.
• Wine (wijnaccijns): Still wine is currently taxed at €0.00 (the Netherlands does not apply excise duty on still wine, under EU derogation). However, the Dutch government has announced plans to introduce a wine excise from 2026–2027 at approximately €1–2 per bottle. Sparkling wine (mousserende wijn) is already taxed at approximately €2.50 per bottle. Fruit wine and intermediate products (versterkte wijn, port, sherry) are taxed at approximately €10–20 per hectoliter.
• Spirits (sterke drank — likeur, whisky, jenever): Spirits are taxed at approximately €59 per hectoliter of pure alcohol (2026). This is the highest excise rate on alcohol categories. Jenever (Dutch gin) — the Netherlands' traditional spirit — is taxed at the general spirits rate. Small distilleries (over 500 craft distilleries in the Netherlands) qualify for a reduced rate (up to 50% reduction on the first 10 hectoliters of pure alcohol per year).

Tobacco Excise (Tabaksaccijns)

• Cigarettes (sigaretten): Cigarettes are taxed at approximately €450 per 1,000 sticks (2026), plus a 5.26% ad valorem component on the retail price. A pack of 20 cigarettes (€9–10 retail) includes approximately €7–8 in excise duty and VAT (21% on the excise-inclusive price). The Netherlands has among the highest cigarette prices in the EU — the government has a target of €10 per pack by 2025 (already achieved) and €12 by 2028.
• RYO tobacco (shag — rooktabak): Roll-your-own tobacco is taxed at approximately €218 per kg (2026), plus a 5.54% ad valorem component. Shag is historically popular in the Netherlands (Zware Jongens, Van Nelle). The excise rate for shag is lower than cigarettes on a per-stick basis — the government has been narrowing the gap (the shag-to-cigarette tax ratio has increased).
• E-cigarettes (e-sigaretten — vloeistof): From 1 January 2024, the Netherlands introduced an excise duty on e-cigarette liquid (e-liquid) for vaping products. The rate is approximately €0.65 per ml of nicotine-containing e-liquid. The excise applies to both disposable vapes and refillable tanks. The government has also announced a ban on disposable vapes from 2026 (under the EU Single-Use Plastics Directive review).

Sugar Tax (Verbruiksbelasting op Alcoholvrije Dranken)

• Introduced from 1 January 2024: The Netherlands introduced a verbruiksbelasting op alcoholvrije dranken (consumption tax on non-alcoholic beverages) — effectively a sugar tax — at approximately €0.15 per litre. From 1 January 2026, the rate rises to approximately €0.26 per litre. The tax applies to: (a) soft drinks (frisdranken — Coca-Cola, Fanta, Sprite, 7Up), (b) fruit juices (vruchtensappen — if sugar is added), (c) mineral water with added sugar, (d) sports and energy drinks (AA Drink, Red Bull, Monster), and (e) plant-based milk drinks (if sugar added). Exemptions: (a) milk (regular cow's milk), (b) mineral water without added sugar, (c) fruit juices without added sugar, (d) medical nutrition products, and (e) beverages for infants and young children.
• Who pays: The sugar tax is paid by the manufacturer or importer in the Netherlands. The tax is included in the retail price. The tax is not deductible for VAT purposes (it is part of the cost base subject to 9% or 21% VAT). The tax is expected to raise approximately €300 million per year at the 2026 rate. The revenues are earmarked for obesity prevention programmes (the Nationaal Preventieakkoord).

Energy Tax (Energiebelasting)

• Natural gas (gas): Natural gas is taxed at degressive rates: (a) first 1,000 m³ — €0.65 per m³ (residential rate), (b) 1,000–10,000 m³ — €0.45 per m³ (small business), (c) 10,000–100,000 m³ — €0.12 per m³ (medium business), (d) 100,000–1,000,000 m³ — €0.06 per m³ (large business), and (e) above 1,000,000 m³ — €0.02 per m³ (industrial). The degressive structure is designed to protect energy-intensive industries while incentivising residential energy conservation. The energy tax is a significant cost for greenhouses (see our Agriculture Guide → for the reduced greenhouse rate).
• Electricity (elektriciteit): Electricity is taxed at approximately: (a) first 2,900 kWh — €0.15 per kWh (residential rate, with a heffingskorting — tax credit of ~€700 per year per connection), (b) 2,900–10,000 kWh — €0.10 per kWh, (c) 10,000–50,000 kWh — €0.05 per kWh, (d) 50,000–10,000,000 kWh — €0.01 per kWh, and (e) above 10,000,000 kWh — €0.0005 per kWh. Renewable electricity (solar, wind) benefits from an exemption (the ODE — Opslag Duurzame Energie — sustainable energy surcharge is not applied to self-generated renewable electricity).

CO₂-Heffing (Carbon Tax for Industry)

• National CO₂ minimum price: From 1 January 2024, the Netherlands introduced a CO₂-heffing (carbon tax) for industrial installations covered by the EU ETS. The CO₂-heffing is a top-up to the EU ETS carbon price — it ensures a minimum CO₂ price of approximately €60–100 per tonne (2026). The tax applies to CO₂ emissions from: refineries, chemical plants, steel production, glass manufacturing, and other large industrial emitters. The CO₂-heffing is calculated as: (EU ETS price − referentieprijs) × emissions above the reference level. The referentieprijs (reference price) is approximately €50 per tonne.

EMCS — Excise Movement and Control System

• Duty-suspended movements: Excise goods (alcohol, tobacco, energy products) moving between EU countries under duty suspension must be tracked through the EMCS (Excise Movement and Control System). The EMCS is a digital system that tracks the movement from a tax warehouse (accijnsgoederenplaats — AGP) in one EU country to a tax warehouse or registered consignee in another. The goods move without payment of excise duty — the duty is paid when the goods are released for consumption in the destination country.
• Dutch tax warehouse (AGP): Excise goods can be stored in a licensed accijnsgoederenplaats (AGP) — a tax warehouse where the goods are held with duty suspension. The AGP must be licensed by the Belastingdienst's Douane (customs). The AGP licence requires: (a) a financial guarantee (bank guarantee for the estimated excise duty), (b) an inventory management system (voorraadadministratie), (c) physical security measures, and (d) a registered office in the Netherlands.

For the general VAT regime and the import of excise goods from non-EU countries, see our VAT/BTW Guide →. For the AGP licence and excise warehousing procedures, see the Belastingdienst Douane portal. For the energy tax and CO₂-heffing impact on industrial energy costs, see our Renewable Energy Guide →.