Energy tax in the Netherlands 2026 and 2027: rates, the tax credit and your bill

On top of the supplier's price, you pay energiebelasting (energy tax) on every kWh of electricity and m³ of gas. In 2026 that is about €0.111 per kWh and €0.727 per m³ including 21% VAT, for normal household use. Every home gets a fixed tax credit, the vermindering energiebelasting, of €628.96 per year including VAT. According to the Prinsjesdag plans for 2027, electricity tax falls to about €0.106 per kWh and gas tax rises to about €0.746 per m³. Those 2027 rates are proposals.

Status as of 29 September 2026, checked against the official sources listed at the end of this article. Amounts for 2027 are proposals unless stated otherwise and can still change.

Excluding VAT, the 2026 rates are €0.09161 per kWh, €0.60066 per m³ and a tax credit of €519.80. Sources: Belastingdienst, and for the 2027 proposals Frank Energie and Gaslicht.com, based on the Prinsjesdag 2026 budget. On Prinsjesdag the government first published incorrect figures and corrected them afterwards, so check dates when you compare sources. Parliament still has to approve the 2027 rates.

It's a fixed discount on your energy tax, per electricity connection of a home. Your supplier deducts it from your bill, usually in monthly parts (about €52 a month in 2026). You don't need to apply. Conditions:

• The connection must be for a building with a residential function, such as your home.
• You get it once per connection, even if you have several meters on it.
• If you move during the year, you get it pro rata for the days at each address.

Because the credit is fixed and the tax per unit is not, a small apartment with low use can end up paying almost no net energy tax on electricity, while a large, poorly insulated house pays a lot, mostly on gas.

The shift from electricity to gas continues: using a kWh gets slightly cheaper, burning a m³ of gas slightly more expensive. According to Gaslicht.com, a household using 2,300 kWh and 1,000 m³ of gas pays about €9 a year more in energy tax excluding VAT. Network costs (netbeheerkosten), which are separate from energy tax and set by the regional grid operator, are expected to rise more.

• Heat pump or electric heating: benefits from the lower electricity rate.
• Gas boiler: pays a bit more per m³; insulation saves both gas and tax.
• Solar panels: energy tax is one reason why self-consumption matters more once net metering (salderenZelf opgewekte stroom die je teruglevert wordt verrekend met wat je afneemt. Stopt op 1 januari 2027.) ends in 2027.

A Dutch energy bill (the annual statement, jaarafrekening, and your monthly advance, termijnbedrag) has four main parts:

• Supply costs: the price per kWh and m³ you agreed with your supplier, plus a fixed monthly charge (vaste leveringskosten).
• Energy tax: per kWh and per m³, as in the table above.
• Network costs: the regional grid operator's fixed charge for your connection, collected by your supplier.
• Tax credit: the vermindering energiebelasting, shown as a negative amount.

VAT of 21% is charged on all of it. Many suppliers show prices including energy tax and VAT, so when you compare offers, compare the same thing: the all-in price per kWh and m³ plus the fixed charges.

Yes. If the energy contract is in your name, the tax and the tax credit appear on your own bill. If energy is included in your rent or service costs (common in student rooms and short-stay flats), the landlord pays the bill and charges you a share; the tax credit then goes to the connection holder. Moving in or out? See the utilities checklist and cancelling energy when you leave.

Checked on 29 September 2026:

• Belastingdienst: energy tax (in Dutch)
• Frank Energie: energy tax and network costs 2027 (in Dutch)
• Gaslicht.com: correction of the Prinsjesdag 2026 energy tax figures (in Dutch)