Netherlands Green Business Tax Guide

CO2-Heffing — CO2 Tax for Industry

• €52 per tonne in 2026: The Dutch CO2-heffing (CO2 tax for industry — Article 2 Wet CO2-heffing industrie) applies to industrial installations covered by the EU ETS (IPPC installations — Integrated Pollution Prevention and Control). The tax is levied on the actual CO2 emissions above the free allocation (the reference value). The minimum price is €52 per tonne of CO2 in 2026 (rising to €65 by 2030). The tax is payable by the installation operator (the bedrijf dat de installatie exploiteert). The CO2-heffing is a deductible business expense for corporate tax (Vpb) purposes.
• Interaction with EU ETS: The CO2-heffing is a national top-up on the EU ETS price. If the EU ETS allowance price is €60/tonne, the CO2-heffing does not apply (the ETS price is above the reference level). If the EU ETS price is €40/tonne, the CO2-heffing applies at €12/tonne (€52 minus €40). The combined carbon price is capped at the maximum CO2-heffing rate. The free allocation of allowances under the EU ETS reduces the exposure — installations receive free allowances based on the sector benchmark (the best-performing 10% of installations per sector).

Energiebelasting — Energy Tax

• Degressive rates for gas: The energiebelasting on natural gas is degressive: first 5,000 m³ (~€0.71/m³), 5,001–170,000 m³ (~€0.56/m³), 170,001–1 million m³ (~€0.24/m³), above 1 million m³ (~€0.10/m³). Households pay the highest rate; large industrial users pay the lowest. The degressieve tarief is designed to protect the competitiveness of energy-intensive industry. The energy tax is levied on the volume (m³ for gas, kWh for electricity). The tax is collected by the energy supplier and remitted to the Belastingdienst.
• Electricity — degressive rates: Electricity consumption is taxed per kWh: first 2,900 kWh (~€0.12/kWh), 2,901–50,000 kWh (~€0.09/kWh), 50,001–10 million kWh (~€0.04/kWh), above 10 million kWh (~€0.01/kWh). The heffingskorting (energy tax credit) — all consumers receive a fixed credit of approximately €600–700 per year on their energy bill (the belastingvermindering — the tax reduction for electricity). The heffingskorting effectively reduces the energy tax burden for small consumers (households and small businesses).

MIA, Vamil, and EIA — Investment Deductions

• MIA — 13.5–36% additional deduction: The Milieu-investeringsaftrek (MIA) provides an additional deduction from taxable profit of 13.5% (for investments on the Milieu-lijst category 1), 27% (category 2), or 36% (category 3) of the investment cost. Qualifying investments: (a) sustainable production equipment (energy-efficient machinery, water purification), (b) cleaner production processes (waste reduction, emission reduction), (c) circular economy assets, and (d) environmental monitoring and measurement systems. The investment must be at least €2,500 per asset and the total investment per year must be between €2,500 and €25 million (the maximum deduction that can be claimed per year is €17.5 million). The MIA is applied in the tax return (aangifte Vpb).
• Vamil — 100% accelerated depreciation: The Vamil allows the taxpayer to depreciate 100% of the investment cost at any time in the first year (the taxpayer can choose the timing of the depreciation). This provides a cash-flow benefit — the corporate tax saving is realised in year 1 instead of spread over the asset's useful life. The Vamil can be combined with the MIA for the same asset (the taxpayer claims both the MIA additional deduction and the Vamil accelerated depreciation). The minimum investment is €450 per asset.
• EIA — 45.5% additional deduction: The Energie-investeringsaftrek (EIA) provides a 45.5% additional deduction of the investment cost for energy-saving assets on the RVO's energy list (the Energielijst). Qualifying investments: (a) energy-efficient boilers and heat pumps, (b) heat recovery systems, (c) LED lighting (for professional use), (d) building insulation, (e) solar panels (PV), (f) wind turbines, (g) electric vehicles (company cars — the EIA applies to the EV purchase cost up to €30,000), and (h) energy-efficient production processes. The minimum investment is €2,500 per asset. The EIA can be combined with the SDE++ subsidy (but not with the MIA/Vamil for the same asset — the taxpayer must choose between MIA/Vamil and EIA for each asset).

SDE++ — Operating Subsidy for Renewable Energy and CO2 Reduction

• Exploitatiesubsidie — the feed-in premium: The SDE++ (Stimulering Duurzame Energieproductie en Klimaattransitie) is an operating subsidy that covers the difference between the cost price (the onrendabele top — the unprofitable top) of renewable energy production or CO2 reduction and the market price. The subsidy is paid per MWh (for electricity or gas) or per tonne of CO2 (for CO2 reduction). The subsidy is paid over a period of 12–15 years (for renewable energy) or 10–12 years (for CO2 reduction). The SDE++ applies to: solar PV (zon-PV — the benchmark price is approximately €0.08–0.13/kWh), wind onshore (wind op land — €0.08–0.10/kWh), offshore wind (wind op zee — the SDE++ has been replaced by the separate offshore wind tender), biomass and biogas, geothermal (geothermie), hydrogen (groene waterstof), electrification of production processes, and CCS (carbon capture and storage).

For the full circular economy waste tax and recycling (statiegeld, EPR), see our Circular Economy and Waste Tax Guide →. For the SDE++ and renewable energy specifics (wind, solar, geothermal, biomass), see our Renewable Energy Guide →. For the corporate tax rate and the MIA/Vamil/EIA interaction with the taxable profit, see our Corporate Tax Guide →. For the RVO application procedures and the annual milestones, see the RVO website. For the company car bijtelling and zero-emission vehicle incentives (BPM exemption, MRB discount), see our Motor Vehicle Tax Guide →.