Energy Investment Allowance (EIA)
Energy tax
CO2-levies
Water tax
Flight tax
Waste tax
Other announced changes
Certain changes have been announced in the Budget Day proposals without any specific legislative texts being available (yet). These include:
- Expansion of the ETS2 system to include the greenhouse horticulture sector, while simultaneously abolishing the CO2 levy for this sector. The portion of revenues exceeding the part used to offset the abolition of the CO2 levy will be used as additional compensation for the greenhouse horticulture sector.
- The district heating scheme within the energy tax will be revised from 1 January 2026, to ensure that heating companies experiencing a decline in the share of sustainably generated heat (due to a calamity or the improvement of the sustainability of the source of heat) remain eligible for the degressive energy tax rates during a transitional period of up to three years.
Changes as of 1 January 2026 that were introduced last year
We note that there are several changes that will enter into force as of 1 January 2026 that were part of Budget Day 2025. This includes the abolishment of the netting rule (“salderingsregeling”) and the introduction of a specific energy tax rate for hydrogen. We refer to our Budget Day Post of last year.
