The Netherlands government submitted the 2025 Tax Plan to the lower house of Parliament on 17 September 2024. In addition to various proposals to improve the taxation system, the tax plan includes several proposals related to environmental, social, and governance (ESG) issues.
Greenhouse horticulture tax package: The tariff on greenhouse horticulture will be adjusted. The CO2 rate per ton will be EUR 9.50 in 2025, EUR 16.06 in 2029, and EUR 17.70 from 2030 onwards. Greenhouse horticulture won’t be subject to other CO2 levies.
Abolishing the net metering scheme for small consumers: Starting 1 January 2027, the net metering scheme that allows small consumers to return renewable energy will be discontinued.
Reduced energy tax for hydrogen: From 1 January 2026, hydrogen will be taxed at a lower rate than natural gas. The electricity rate will be the same as the rate in the fifth bracket and lower than the natural gas rate.
Coal tax adjustments: From 2027, the tax exemption on coal used for non-energy purposes, especially steel production, will be abolished. The aim is to reduce fossil fuel dependency and promote cleaner energy alternatives.
Clarification on waste incineration plant (AVI) for CO2 tax: A greenhouse gas installation that also functions as a waste incineration plant (AVI) will be subject to waste tax for CO2 emissions. The ESG proposals clarify the waste tax to exclude CO2 emissions from waste incineration.
The final proposals are expected to be enacted in December 2024 upon approval by Parliament.
