How much energy tax do you pay?
The calculator below shows you right away how much you’ll pay in energy tax in 2025 and 2026.
Enter your annual energy consumption and see right away how much you’ll pay or receive in energy tax next year. You’ll immediately see how much that differs from this year.
Not sure how much energy you use each year? The average electricity consumption is about 2,550 kWh, and the average gas consumption is 1,169 m³.
Energy tax in 2026
In 2026, households will pay the following energy tax rates, including VAT:
| Consumption | Rate | |
|---|---|---|
| Natural gas | 1 to 170,000 m³ | €0.7267986 per m³ |
| Electricity | 1 to 10,000 kWh | €0.1108481 per kWh |
| Electricity | 10,001 to 50,000 kWh | €0.0807191 per kWh |
| Electricity | 50,001 to 10,000,000 kWh | €0.0451935 per kWh |
Source: Tax and Customs Administration, Government of the Netherlands
An average household will pay €503.21 (including VAT) in energy tax in 2026. This is €7.30 more than in 2025. This amount is based on consumption of 2,550 kWh of electricity and 1,169 m³ of gas.
The increase compared to 2025 is due to:
- €30.60 less in energy tax on electricity
- €31.68 more in energy tax on gas
- €6.23 less in energy tax reduction (tax credit)
In 2026, the energy tax on electricity will decrease slightly, by 1.2 cents per kWh. Households with electricity-only plans will pay less energy tax in 2026 than in 2025. In contrast, the energy tax on gas will rise by 2.71 cents per kWh. The energy tax credit will be reduced in 2026 for the first time in years, by more than €5.
What is energy tax?
Energy tax is a government levy that you pay to the government and that is automatically deducted from your energy bill. Energy tax is levied on all the energy you consume: electricity, gas, and, if you have district heating, heat as well.
What is the purpose of the energy tax? By taxing your consumption, the government aims to discourage excessive energy use and promote sustainability. Furthermore, it is an important source of revenue for the government: the energy tax generates over 4 billion euros annually.
You pay the total energy tax cost across several components:
- For every kilowatt-hour of electricity you consume
- For every cubic meter of gas you consume
- For every GJ of heat you purchase (for district heating)
- You also pay 21% VAT on all components of your energy bill (including the energy tax)
Every connection used for residential or office purposes receives a tax credit on the energy tax. This is called the energy tax reduction.
No difference in energy taxes among energy suppliers
Tax rates are the same for all suppliers, as they are set by the government. However, supply rates for gas and electricity do vary by supplier, so you can compare them here.
On Prinsjesdag, the Minister of Finance announces the tax rates for the coming year. At the end of December, the new rates are officially adopted by the House of Representatives. The new rates always take effect on January 1 of the new year and remain in effect for the entire year.
Energy tax on gas
The energy tax on gas accounts for about 54% of the gas price. This means that the Netherlands currently has one of the highest energy taxes on gas compared to other countries in Europe.
Trends in gas energy tax over the past 10 years
The tax on gas has been systematically increased every year over the past 10 years. In fact, the gas tax has tripled over the course of 10 years. This changed in 2025: for the first time in 10 years, the energy tax on natural gas was slightly reduced.
Energy tax on electricity
The energy tax on electricity accounts for about 47% of the supply rate.
Good to know: You only pay energy tax on the remaining electricity after net metering, meaning on the portion remaining after subtracting the electricity you fed back into the grid from the amount you purchased.
Trends in electricity energy tax over the past 10 years
The energy tax on electricity has not increased structurally over the past 10 years. In fact, the increase in the energy tax was even lower than inflation over the past 10 years. You can clearly see that the tax on electricity has risen less sharply in the graph below.
Only in 2022, during the energy crisis, was the tax on electricity temporarily reduced significantly. Following an adjustment in 2023, the tax has been reduced slightly each year since then.
Energy Tax on District Heating
If your home is heated via district heating or building heating, you also pay energy tax on your heat consumption in GJ. In this case, the energy tax is calculated based on a statutory conversion factor. This is set at 31.65 m³ of gas per 1 GJ.
Tip: Is your home connected to a building heating system (or a shared electricity connection) where a single large energy contract has been signed for all residents? If so, you may be eligible for an energy tax refund. Check with your homeowners’ association or the property owner to see if this applies to you.
Tax on the energy tax (VAT)
In addition to the energy tax, you also pay 21% VAT on your energy consumption, just as you do on all other components of your energy bill. This means you pay tax on the energy tax. The VAT is included in the tax rate.
Temporary 9% VAT reduction
During the energy crisis in 2022, when energy rates skyrocketed, the government temporarily reduced the VAT from 21% to 9% to keep energy bills more affordable for all households. The last time the VAT rate was lower—namely 19%—was in the period up to 2012.
Energy tax reduction
Because energy is a basic necessity, the government does not charge tax on a portion of your energy consumption.
Households and offices used as living spaces (garages and garden sheds do not count) therefore receive a tax reduction that is deducted from the energy tax owed. As a result, you may receive a refund from your supplier (if you use little energy).
This 'energy tax reduction' or 'vermindering energiebelasting' is set annually and is the same fixed amount for all households.
- In 2026, you will receive a €628.96 (incl. VAT) energy tax reduction
Trends in the energy tax reduction over the past 10 years
The energy tax reduction has risen significantly over the past 10 years, but actually decreased slightly on a structural basis in the years leading up to the energy crisis. Since the energy crisis, the reduction has been substantially increased, as energy has become significantly more expensive since then.
No more surcharge on renewable energy (ODE)
From 2013 to 2023, you also paid an ODE tax on your energy consumption. The government used this “Renewable Energy Surcharge” to finance the transition to renewable energy sources such as wind and solar power. The ODE tax has now been merged with the energy tax on gas and electricity and is no longer listed separately on your energy bill.
In the early years, the ODE tax amounted to less than 1% of the energy price; by 2022, this had increased to about 8% of the gas price and 14% of the electricity price.
Projections for the energy tax in the coming years
Here is what we know so far about how energy taxes will change in the future.
2026: Higher energy tax on gas, lower energy tax on electricity
On Prinsjesdag, it was announced that the tax on gas will increase by 2.71 cents per m³ in 2026. The tax on electricity will be reduced by 1 cent per kWh.
Through 2030: Structural reduction in gas tax
The coalition agreement also states that the tax on gas must be reduced to €0.53 per m³ by 2030. This must be done in stages. By 2030, the tax on gas must be reduced by 4.8 cents per m³ compared to 2025.
That roughly amounts to a €170 tax reduction on gas over the next 4 years, based on an average gas consumption of 1,000 m³ per year. Incidentally, the energy tax on natural gas appears set to rise by 3.6% in 2026.
No new VAT reduction
In 2025, various parties, including the Netherlands Authority for Consumers and Markets (ACM), advocated to the House of Representatives for a VAT reduction to 9% on electricity (in addition to lower grid operator costs). The 2025 Spring Memorandum indicates that VAT will remain unchanged in the near future.
Sources & Expertise
- Data Keuze.nl: Energy Tax
- ACM: Energy Consumer Market Monitor
- Tax Authority:
- AD: Outcome of Spring Memorandum Negotiations
- HEPI: European Energy Price Monitor
- House of Representatives: Roundtable discussion on affordable energy bills for households
- Central Government: Spring Memorandum 2025
- Central Government: Budget Memorandum 2026
- Central Government: Fiscal Key Table 2026