{"id":4685,"date":"2026-09-16T04:00:00","date_gmt":"2026-09-16T04:00:00","guid":{"rendered":"im-68550"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T22:00:00","slug":"changes-to-environmental-taxes","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/wijzigingen-milieubelastingen\/","title":{"rendered":"Changes to Environmental Taxes"},"content":{"rendered":"<h4>Increase in the tax rate on tap water<\/h4>\n<p>The tap water levy is a tax levied on the supply of tap water, whether or not it is of drinking water quality. To date, the tax has been limited to the first 50,000 m\u00b3 of tap water per year per connection. The 2026 Budget Act stipulates that the tax ceiling will be abolished with effect from 1 January 2027 and that the tax base will be narrowed to drinking-water-quality water. From 2027, the tax on tap water will be increased by 10 cents per m\u00b3, from \u20ac0.437 to \u20ac0.537 (2026 price level). The rate will be indexed annually.<\/p>\n<h4>Reduction in the high-rate air passenger duty<\/h4>\n<p>From 1 January 2027, the air passenger duty rate will be tiered according to distance, based on the passenger\u2019s final destination. There will be three rates:<\/p>\n<ul>\n<li>low fare: \u20ac31.04 per passenger;<\/li>\n<li>average fare: \u20ac49.87 per passenger; and<\/li>\n<li>high fare: \u20ac74.81 per passenger.<\/li>\n<\/ul>\n<p>Germany has recently decided to reduce the rates of the German air passenger tax with effect from 1 July 2026. As a result, the rates in Germany will be lower than those in the Netherlands from 2027. The government is now proposing to reduce the high rate in the Netherlands to the level of the high rate of the German air passenger tax. This amounts to \u20ac59.43 (2027 price level). This rate applies to destinations such as the United States, South Africa and Indonesia. This reduction will result in a structural loss of revenue of \u20ac61 million from 2027 onwards.<\/p>\n<h4>Definition of \u2018final destination\u2019 for air passenger duty<\/h4>\n<p>The proposed amendment means that, where there is no contract of carriage (as is the case with private flights), a passenger\u2019s final destination may also be demonstrated by other appropriate supporting documentation, so that in such cases the highest fare does not automatically have to be applied.<\/p>\n<h4>Change to the reduced energy tax rate for greenhouse horticulture<\/h4>\n<p>The Government intends to introduce, with effect from 1 January 2027, an obligation for energy suppliers to supply a specified quantity of green gas to end users in the Netherlands. This applies to customers who fall within the scope of the second Emissions Trading Scheme (ETS2). The green gas blending obligation will also apply to the greenhouse horticulture sector. The additional cost of green gas will result in extra financial burdens for horticultural businesses. It has therefore been agreed that the greenhouse horticulture sector will be compensated for the additional cost of green gas through an adjustment to the reduced energy tax rates until 2030. After 2030, the compensation will be phased out gradually.<\/p>\n<p>The Government has decided to compensate only the additional costs arising from the green gas blending obligation for 2027 via the energy tax. In the spring of 2027, the Government will decide on the form of compensation for the blending obligation in the period after 2027. The compensation via the energy tax in 2027 will only take place if the green gas blending obligation comes into force on 1 January 2027. For 2027, the Government is assuming a maximum premium for green gas of 1.5 cents per m\u00b3 of natural gas. In addition to reducing the energy tax rates in the bands where a reduced energy tax rate already applies (up to 1 million m\u00b3 of natural gas), the reduced energy tax rate for greenhouse horticulture will be extended in 2027 to the third bracket for greenhouse horticulture, up to 10 million m\u00b3 of natural gas.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Source: Ministry of Finance | draft bill | 14 September 2026<\/div>","protected":false},"excerpt":{"rendered":"<p>Increase in the tax rate on tap water<\/p>\n<p>Met de belasting op leidingwater wordt er belasting<\/p>","protected":false},"author":2,"featured_media":4686,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4685","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4685","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=4685"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4685\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media\/4686"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=4685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=4685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=4685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}