Energy tax on electricity and gas
In the Netherlands you pay energy tax (energiebelasting) on every kWh of electricity and every m³ of gas. In return there is a fixed annual discount: the energy tax reduction (vermindering energiebelasting). This page shows the 2026 rates, how they work, and how they have changed since 2018.
2026 rates
| Excluding VAT | Including 21% VAT | |
|---|---|---|
| Electricity, up to 10,000 kWh a year | €0.09161 /kWh | €0.11085 /kWh |
| Natural gas, up to 170,000 m³ a year | €0.60066 /m³ | €0.72680 /m³ |
| Reduction per connection | €519.80 per year | €628.96 per year |
Sources: Statistics Netherlands (CBS): Gemiddelde energietarieven voor consumenten (StatLine 85592NED); Dutch Tax Administration (Belastingdienst): Energiebelasting – tarieven Period: 2026 Checked: 25 September 2026
VAT is charged on top of energy tax, which is why the table shows both amounts. Your energy bill usually shows the amount including VAT.
2027: Rates for 2027 were proposed on Budget Day (15 September 2026) in the 2027 Tax Plan. They have not been adopted yet. EnergieTeller will add them only after adoption and verification in a primary source.
How it works
The tax uses brackets. Electricity is taxed at the highest rate for the first 10,000 kWh a year, gas for the first 170,000 m³. Almost every household stays within that first bracket. Lower rates apply above those limits; they are not listed on this page.
The energy tax reduction applies per electricity connection of a building with a residential-type function, such as a home. Your supplier deducts it, usually spread over your monthly instalments. If the reduction is higher than the energy tax you pay, you get the difference back.
If you have solar panels, until the end of 2026 you only pay energy tax on your net consumption (taken from the grid minus fed back). That changes from 2027; see net metering.
Worked example 2026
A household with the average consumption estimated by CBS and PBL for 2026 (1,747 kWh net electricity and 928 m³ gas) pays in energy tax, including VAT:
| Electricity: 1,747 kWh × €0.11085 | €193.65 |
|---|---|
| Gas: 928 m³ × €0.72680 | €674.47 |
| Energy tax reduction | − €628.96 |
| Net energy tax per year | €239.16 |
Ignoring electricity, the 2026 reduction would fully offset the gas tax only up to about 865 m³ of gas. In reality electricity counts too; check your own situation with the energy bill calculator.
Rates since 2018
Until 2022 you also paid the renewable energy surcharge (ODE) on top of energy tax. From 2023 the ODE was set to zero and merged into energy tax. When comparing years, look at the sum of both.
| Year | Tax electricity (€/kWh) | ODE electricity (€/kWh) | Tax gas (€/m³) | ODE gas (€/m³) | Reduction (€/year) |
|---|---|---|---|---|---|
| 2026 | 0.09161 | – | 0.60066 | – | €519.80 |
| 2025 | 0.10154 | – | 0.57816 | – | €524.95 |
| 2024* | 0.10880 | – | 0.58301 | – | €521.81 |
| 2023* | 0.12599 | – | 0.48980 | – | €493.27 |
| 2022* | 0.03679 | 0.0305 | 0.36322 | 0.0865 | €681.63 |
| 2021* | 0.09428 | 0.0300 | 0.34856 | 0.0851 | €461.62 |
| 2020* | 0.09770 | 0.0273 | 0.33307 | 0.0775 | €435.68 |
| 2019* | 0.09863 | 0.0189 | 0.29313 | 0.0524 | €257.54 |
| 2018* | 0.10458 | 0.0132 | 0.26001 | 0.0285 | €308.54 |
Sources: Dutch Tax Administration (Belastingdienst): Energiebelasting – tarieven; Statistics Netherlands (CBS): Gemiddelde energietarieven voor consumenten (StatLine 85592NED); Energievergelijk.nl: Energiebelasting stroom en gas (tarieventabel 2018–2026, met bronvermelding Belastingdienst) Period: 2018–2026 Checked: 25 September 2026 * Via secondary source; primary check pending.
2022 stands out: the electricity tax and the reduction were temporarily adjusted that year to lower energy bills, and from 1 July to 31 December 2022 VAT on energy was 9% instead of 21%. In 2023 the temporary price cap also applied.
Content reviewed on 26 September 2026.