HomepageEnvironmental taxes
On this page you find information in relation to paying environmental taxes. Business owners in the Netherlands may have to pay various environmental taxes. If your business extracts groundwater, you must pay groundwater tax. You also pay tax on any mains water and electricity used.
Choose a tax from the list below for further information.
Environmental taxes
Coal tax
In the Netherlands you must pay coal tax on the consumption of coal.
Energy tax
You have to pay energy tax (energiebelasting) if your company consumes energy (natural gas, electricity and certain mineral oils).
Groundwater tax
You have to pay groundwater tax (grondwaterbelasting) if your business extracts groundwater.
Heavy vehicle tax (BZM) / Eurovignette
You have to pay heavy vehicle tax (BZM) if you drive on motorways in a lorry or an articulated lorry.
Motor vehicle tax
If your business uses one or more motor vehicles (car, van, motorcycle, trailer or lorry), you will have to pay motor vehicle tax (motorrijtuigenbelasting, mrb).
Packaging tax
Manufacturers and importers who introduce more than 50,000 kilograms of packaging material to the market for the first time in the Netherlands have to pay packaging tax (verpakkingenbelasting) for quantities exceeding 50,000 kilograms.
Private motor vehicle and motorcycle tax
You have to pay private motor vehicle and motorcycle tax (belastingen op personenauto's en motorrijwielen, bpm) when you register your car, van or motorcycle for the first time in the vehicle registration system.
Tap water tax
You have to pay tap water tax (belasting op leidingwater) on a volume of tap water not exceeding 300 m³ per year for each connection.
