The Dutch Tax and Customs Administration has announced it set the deadline for sending the tax return and payment of the inframarginal electricity levy (IME).
The deadline is 1 April 2025.
The inframarginal electricity levy (IME) is temporary legislation restricting electricity producers’ revenue from 1 December 2022 to 1 July 2023 for using inframarginal energy sources.
In the Netherlands, energy sources primarily include wind, solar, hydropower, biomass fuels, biogas, waste, nuclear energy, and coal-based electricity production.
The levy applies to energy producers using Dutch power plants with an installed capacity of 1 MW and above.
Producers subject to the levy must remit 90% of taxable market revenues, which is taxed on amounts exceeding the exemption.
