Budget Day 2025: measures relating to energy, climate and mobility

Extension of the temporary reduction in excise duty on fuels 

The temporary reduction in excise duty on fuels will be extended for another year until 31 December 2026. The reduction was introduced on 1 April 2022 to mitigate the negative effects of the energy crisis and was phased out on 1 July 2023. In addition, excise duty rates on fuels will not be indexed for inflation in 2026. The total excise duty reduction as of 2026 (the temporary excise duty reduction including the non-indexation of rates) will be 21.3 euro cents for petrol, 13.8 euro cents for diesel and 5.02 euro cents for LPG.

Differentiation of air passenger duty

From 1 January 2027, the rate of air passenger duty will be differentiated according to the distance flown to the passenger's final destination. Longer flights will be taxed more heavily due to their higher total emissions. For short-haul flights (up to approximately 2,000 kilometres) and flights to Aruba, Curaçao, Sint Maarten, Bonaire, Sint Eustatius and Saba, a rate of € 29.40 per passenger will apply. For medium-haul destinations (approximately 2,000 to 5,500 kilometres), the rate is € 47.24 per passenger, and for long-haul destinations (from approximately 5,500 kilometres), the rate is € 70.86 per passenger.

Adjustment of CO2 limits and BPM rates for non-electric cars

The CO2 limits used to calculate the BPM tax on non-electric cars are adjusted annually in line with their autonomous greening (transition towards a low emission due to innovation and stricter emission standards). The law stipulates the expected rate of greening in the coming years. To this end, the bracket limits (including the limit for the diesel surcharge) will be reduced by 1.55 per cent, 1.46 per cent and 1.38 per cent in 2026, 2027 and 2028 respectively. Additionally, the tax rates (including the diesel surcharge rate) will increase by 1.57 per cent, 1.48 per cent and 1.40 per cent respectively.

Adjustment to the BPM for zero-emission passenger cars and motorcycles used for special purposes

Zero-emission special passenger cars, such as camper vans, ambulances, wheelchair transport vehicles, hearses and armored cars, will now be subject to the same fixed BPM amount as other zero-emission passenger cars: € 667. A fixed amount of € 200 will apply to zero-emission motorcycles. This has already been in place since 2025 under an approval policy but will officially be included in the law from 2026 onwards. This measure will apply until 1 January 2031.

Reduction in the motor vehicle tax rate for zero-emission passenger cars

From 2026 to 2028, the reduction in the motor vehicle tax rate for zero-emission passenger cars (including zero-emission motorhomes) will increase from 25 per cent to 30 per cent. In 2029, the reduction will remain at 25 per cent. 

Termination of refund scheme for company vehicle fleet motor vehicle tax for lorries

As of 1 July 2026, the refund scheme for company vehicle fleets in relation to motor vehicle tax for lorries will be terminated. From that date, the lorry tax will be effective. Owners of lorries weighing more than 3.5 tonnes will then pay an amount per kilometer driven on motorways and on a number of provincial and municipal roads.

Adjustment of the energy tax discount

From 2026 onwards, the energy tax discount will be structually amended. In 2026, the adjusted relief will be € 519.80 per connection (compared to € 524.95 in 2025). 

Amendments to the tap water tax

The levy cap on tap water will be abolished in two stages. First, in 2026, the levy cap will increase from 300 m3 to 50,000 m3. The levy cap will be abolished in 2027. Additionally, from 2027 onwards, the tax base will be narrowed to drinking water and water of drinking quality, and the 1,000-customer exemption will be removed.

Reform of waste tax

The waste tax is being reformed. The exemption for incinerating sewage sludge will be abolished in 2027, and a separate (higher) disposal rate will be introduced in 2029. This separate disposal rate will be € 145.50 per tonne. Finally, the general waste tax rate will increase from € 39.70 per tonne in 2025 to € 90.21 in 2028. From 2035 onwards, this rate will increase further up to € 113.81 per tonne.

Changes due to the Carbon Border Adjustment Mechanism (CBAM)

CBAM will come into full effect on 1 January 2026. The EU CBAM Regulation provides for a carbon adjustment for goods from outside the EU. Under the CBAM, payments must be made for the CO2 emissions released during the production of certain imported goods. This discourages the relocation of production within the EU to countries where companies do not have to pay, or pay less, for their CO2 emissions. Various amendments will be incorporated into Dutch legislation in order to implement the CBAM Regulation. The Dutch Ministry of Finance will be responsible for the sale and repurchase of CBAM certificates. In addition, provisions will be added to the Environmental Management Act to give the Dutch Emissions Authority (the authority responsible for implementing the CBAM Regulation in the Netherlands) sanctioning powers. The introduction of CBAM goods without sufficient CBAM certificates will be subject to the ETS penalty system. CBAM declarants who do not have sufficient certificates will be subject to a fine of € 100 (plus indexation) per tonne of emissions for which no certificate is available. For imports of CBAM goods by someone who is not designated as a CBAM declarant, a fine of three to five times the amount that would apply if the declarant were designated as a CBAM declarant will be imposed.

Adjustments to the carbon tax for industry

As of 1 January 2026, the CO2 tax rate for ETS1 and nitrous oxide installations will be reduced to € 78.67 per tonne of CO2. Additionally, the exemption threshold will increase. The CO2 tax for waste incineration installations will increase. The tax rate for these installations will gradually increase to € 295 per tonne of CO2 by 2030. Furthermore, the exemption for emissions will be gradually phased out after 2030, reaching zero by 2033.