Energy tax rates: a guide for businesses
Direct answer
In the Netherlands, the energy tax (energiebelasting) is a national tax on electricity and natural gas that your supplier collects on the energy bill and then remits to the Dutch Tax Administration. The rate is tiered: consumption in higher tiers is taxed at a lower rate, which relatively relieves large consumers. Current rates and tier limits are published annually by the Tax Administration.
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Energy tax rates: scattered information versus Energy Intelligence
Almost every business energy bill in the Netherlands shows an energy tax item. Many entrepreneurs see only the final amount, not how it is built up. Yet the system determines a large share of your costs, especially with very high or very low consumption. This topic matters to any organisation with a connection, from an office building to a production site. Understanding the structure lets you check invoices and better estimate what a change in consumption means for total costs.
- The tax is built into the rate per kilowatt-hour and per cubic metre of gas; your supplier collects the amount and remits it.
- The rate is degressive: the higher your consumption, the lower the rate on the higher tiers, so large consumers pay less per unit.
- Per electricity connection with a residential or occupancy function there is a fixed reduction, an annual credit that partly relieves basic consumption.
Insight
Traditional approach
Information is scattered across portals, documents, invoices or separate spreadsheets.
Modern approach
Data, context and interpretation are brought together into a clear decision picture.
Decision-making
Traditional approach
Choices are made based on averages, assumptions or occasional analyses.
Modern approach
Scenarios, KPIs and current measurement data make the trade-off more concrete and repeatable.
Follow-up
Traditional approach
Actions often stay non-committal or disappear into separate reports.
Modern approach
Follow-up actions, monitoring and reporting are linked to the same energy data.
How does the energy tax work?
The energy tax is a tax on the supply of electricity and natural gas to consumers. You do not pay it directly to the Tax Administration. Your energy supplier is the taxable party: it builds the amount into the rate per kilowatt-hour and per cubic metre of gas, collects it through your bill and remits it. Gas and electricity have separate rates. There are exemptions, for example for electricity you generate yourself with solar panels and consume directly. Since 2023 the former Sustainable Energy Surcharge, the ODE, has been merged into the energy tax. Where you used to see two items, there is now usually one integrated rate on the invoice.
- The supplier collects the tax and remits it; you see it in the supply rate.
- Electricity and natural gas each have their own rate structure.
- Self-generated, directly consumed solar power falls under an exemption.
- The ODE has been merged into the energy tax rates since 2023, not abolished.
What does the tiered system mean for your business?
The rate is built up from tiers and works degressively: on consumption in a higher tier you pay a lower rate per unit than on the first tier. The more you consume, the lower the average tax rate per kilowatt-hour or cubic metre. This relatively relieves large consumers compared with small ones. For your organisation it means the tax burden per unit falls as more of your consumption falls into the higher tiers. It also makes the energy tax hard to compare between sites with very different consumption profiles. The exact tier limits and amounts change every year; for current figures always consult the rate page of the Dutch Tax Administration.
- Each tier has its own rate; higher tiers are taxed lower than the first.
- Your average rate per unit falls as your consumption grows.
- The system relatively relieves large consumers compared with small ones.
- Tier limits and amounts are set annually by the Tax Administration.
- Gas and electricity have separate tiers and rates.
What is the energy tax reduction?
The energy tax reduction is a fixed credit that the Dutch Tax Administration applies per year and per electricity connection. The reasoning: part of energy consumption counts as a basic need and is therefore relieved. The credit applies only to immovable property with a residential or occupancy function, such as a home or an office. A connection without such a function, for example a technical room or a pump, does not receive the reduction. Your supplier settles the amount automatically on the annual statement, usually as a separate line. If your organisation has several connections with an occupancy function, the reduction in principle counts per connection. The Tax Administration sets the amount of this credit anew each year as well.
- A fixed credit per year, per electricity connection.
- Only for immovable property with an occupancy function, such as an office or home.
- Connections without an occupancy function do not qualify.
- The supplier settles the amount on the annual statement.
- The amount is set annually by the Tax Administration.
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