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  1. Home
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  3. Energy Tax & Green Investments Netherlands 2025

Energy Tax & Green Investments Netherlands 2025

Guide to energy tax benefits and green investment incentives. Learn about solar panels, ISDE subsidies, and EIA deductions.

12 min read
2,400 words
Updated: 2025-12-12

Table of Contents

  1. 1.Energy Tax Rebate
  2. 2.Solar Panel Net Metering
  3. 3.ISDE Subsidy
  4. 4.EIA Energy Investments
  5. 5.MIA/VAMIL Schemes
  6. 6.Green Investment Tax Credit

1.Energy Tax Rebate

Annual Rebate

€635.19

Energiebelastingvermindering

Electricity Tax

€0.12

Per kWh

Gas Tax

€0.7

Per m³

Dutch households receive an automatic energy tax rebate (energiebelastingkorting) on their energy bills.

2025 Rebate: €635.19 annual reduction (applied to first electricity connection).

Energy Tax Rates (2025)

  • Electricity: €0.12/kWh
  • Natural gas: €0.70/m³

How It Works

  • Energy tax added to unit price; rebate offsets first portion
  • Net effect: First ~5,000 kWh effectively untaxed

Multiple Connections

  • Only one connection per address gets rebate
  • Second homes: No rebate
  • Business premises: Different rules

Tip: Rebate changes yearly; use current figure for budgeting.

Practical Tips

Every household receives an automatic "vermindering energiebelasting" rebate (~[[energy.reductionResidential]]/year) on their electricity bill. Make sure you're getting it!

Action Steps

  • 1.Check your energy bill for the "vermindering" line item
  • 2.It's automatically applied monthly to electricity bills
  • 3.If you have shared building energy (apartments), check who gets it
  • 4.Each separate address should have their own meter to get their own rebate
  • 5.Amount varies year by year based on government policy

2.Solar Panel Net Metering

Net Metering Ends

2027

Phase-out starts 2025

The salderingsregeling (net metering) allows solar panel owners to offset electricity consumption with production.

How It Works

  • Solar production fed to grid
  • Credited against consumption
  • Only pay for net consumption
  • Works month-to-month and year-end settlement

2025 Status

  • Full net metering still available in 2025
  • Phase-out starts in future years
  • End date: 2,027 (current legislation)

Phase-Out Timeline

  • 2025: 100% net metering
  • 2026: Reducing percentage
  • 2,027: Final year of any net metering
  • 2028+: Feed-in tariff system likely

Current benefit (example):

Financial Impact

  • 3,000 kWh production
  • Retail price: €0.40/kWh
  • Net metering value: €1,200/year

After phase-out (estimated):

  • Feed-in tariff: ~€0.10/kWh
  • Value: €300/year
  • Loss: €900/year

Should You Still Install Solar?

Yes, because:

  • Self-consumption always valuable
  • Panels last 25+ years
  • Energy prices likely to stay high
  • Battery storage becoming affordable
  • Earlier installation = more years of net metering

Practical Tips

The salderingsregeling (net metering) allows you to offset solar production against consumption 1:1. This valuable benefit starts phasing out in 2025!

Action Steps

  • 1.Current: 100% of solar production offsets consumption
  • 2.2025-2030: Gradual phase-out (reduce by 9% per year)
  • 3.By 2031: No more net metering, but you can still sell back at market rate
  • 4.Best ROI: Install panels NOW to maximize benefit during phase-out
  • 5.Estimated 7-10 year payback currently (shorter if you act soon)
  • 6.Also increases home value

3.ISDE Subsidy

ISDE (Investeringssubsidie Duurzame Energie en Energiebesparing) subsidizes sustainable energy investments for homeowners.

2025 Subsidies:

MeasureSubsidy Range
Heat pump€2,500 - €6,000
Solar boiler€600 - €1,200
Insulation€500 - €3,000

Heat Pump Details

  • Air-to-water: €2,500-4,500
  • Ground-source: €3,500-6,000
  • Hybrid (boiler + heat pump): €2,000-3,000
  • Must replace fossil heating

Insulation

  • Minimum of 2 measures required
  • Or 1 measure combined with heat pump
  • Roof, floor, wall, windows all eligible

Application Process: 1. Get quotes from certified installers 2. Apply via RVO.nl before installation 3. Receive conditional approval 4. Have work done 5. Submit completion documents 6. Receive subsidy payment

Requirements

  • Existing homes (not new construction)
  • Certified installers required
  • Products must meet technical specifications
  • Apply before starting work

ISDE has annual budget. When exhausted:

Budget

  • Applications queued for next year
  • Or scheme closes temporarily
  • Apply early in year for best chance
ISDE Subsidy Ranges 2025
Energy MeasureMinimumMaximum
Heat Pump€2,500€6,000
Solar Boiler€600€1,200
Insulation€500€3,000

Practical Tips

The ISDE (Investeringssubsidie duurzame energie) provides substantial subsidies for heat pumps, solar boilers, and home insulation.

Action Steps

  • 1.Heat pumps (air-water, ground source): [[energy.isdeHeatPumpMin]] - [[energy.isdeHeatPumpMax]]
  • 2.Solar boilers: [[energy.isdeSolarBoilerMin]] - [[energy.isdeSolarBoilerMax]]
  • 3.Insulation measures can also qualify
  • 4.Apply BEFORE purchasing/installing
  • 5.Budget is limited - apply early each year
  • 6.Combine multiple measures for maximum benefit

4.EIA Energy Investments

EIA Deduction Rate

45.5%

Of investment amount

Minimum Investment

€2,500

EIA (Energie-investeringsaftrek) provides tax deductions for business energy investments.

Who Can Use EIA

  • Entrepreneurs (ZZP, BV, VOF, etc.)
  • Taxable in the Netherlands
  • Not for private individuals

2025 Deduction

  • 45.5% of qualifying investment
  • Deducted from taxable profit
  • Minimum investment: €2,500

Qualifying Investments

  • Solar panels (business use)
  • LED lighting systems
  • Heat pumps for business
  • Insulation (business premises)
  • Energy-efficient equipment
  • Electric vehicles (partial)

How It Works: Investment: €10,000 in solar panels EIA deduction: 45.5% × €10,000 = €4,550 At 37.48% tax rate: €1,704 tax savings Effective cost: €10,000 - €1,704 = €8,296

Application

  • Apply within 3 months of purchase
  • Through RVO.nl online portal
  • Include investment description and proof

Combined with Other Benefits

  • Can combine with depreciation
  • Can combine with ISDE (if applicable)
  • Check for double-counting rules

EIA Deduction Example

Scenario: Solar panels investment €10,000
Investment amount
€10,000
EIA deduction (45.5%)
€4,550
Tax benefit (37.48%)
€1,705

Practical Tips

The Energie Investeringsaftrek (EIA) provides 40% additional deduction on qualifying energy-saving business investments.

Action Steps

  • 1.Qualifying investments: solar panels, heat pumps, insulation for business
  • 2.Deduct 40% of investment cost on top of normal depreciation
  • 3.Must be on the official RVO Energy List
  • 4.Report within 3 months of investment
  • 5.Minimum investment €2,500 per asset
  • 6.Maximum annual limit applies (~€130 million)

5.MIA/VAMIL Schemes

MIA (Milieu-investeringsaftrek) and VAMIL (Willekeurige Afschrijving Milieu-investeringen) promote environmental investments.

MIA - Environmental Investment Allowance

  • Extra deduction on environmentally friendly investments
  • Three categories: 27%, 36%, or 45% deduction
  • Based on environmental benefit of investment

VAMIL - Flexible Depreciation

  • Depreciate environmental investments at own pace
  • Up to 75% in year 1 if desired
  • Remaining 25% over subsequent years
  • Improves cash flow

Qualifying Investments

  • Listed on "Milieulijst" (environmental list)
  • Updated annually
  • Categories include:
  • Sustainable buildings
  • Clean transport
  • Circular economy equipment
  • Water treatment
  • Sustainable agriculture

€50,000 environmental investment

Example

  • MIA 36%: €18,000 extra deduction
  • Tax savings at 25.8%: €4,644
  • Plus normal depreciation benefits

Instead of 20% depreciation/year:

VAMIL Benefit

  • Year 1: 75% (€37,500)
  • Year 2-5: Remaining 25% (€12,500)
  • Same total deduction, faster tax benefit

Application

  • Register via RVO.nl
  • Within 3 months of investment
  • Include Milieulijst code reference

Practical Tips

MIA (27-36% extra deduction) and Vamil (flexible depreciation) for environmentally-friendly business investments.

Action Steps

  • 1.MIA: Extra deduction of 27%, 36%, or 45% depending on category
  • 2.Vamil: Depreciate up to 75% of investment freely
  • 3.Can be combined with EIA for maximum benefit
  • 4.Includes: electric vehicles, sustainable packaging, green buildings
  • 5.Check RVO Environmental List for qualifying assets
  • 6.Report within 3 months of investment

6.Green Investment Tax Credit

Green Investment Credit

0.1%

Of green investment value

Max Exemption

€26,312

Per person in Box 3

Green investments (groenregeling) provide Box 3 exemption and additional tax credit.

2025 Benefits:

1. Box 3 Exemption:

  • Up to €26,312 exempt (single)
  • Up to €52,624 exempt (partners)
  • Value not counted in wealth tax base

2. Tax Credit (Heffingskorting):

  • 0.1% of green investment value
  • €26,312 × 0.1% = ~€71/year

Funds with "groen" certificate:

Qualifying Green Funds

  • ASN Groenprojectenfonds
  • Triodos Groenfonds
  • Rabobank Groen Obligaties
  • Various bank green savings products

Total Benefit Calculation: Investing €26,312 in green fund:

BenefitValue
Box 3 tax saved~€1,540/year
Tax credit~€71/year
Total tax benefit~€1,611/year

This equals ~2.26% guaranteed tax-free return before any investment returns.

Green funds typically offer:

Returns

  • Lower returns than market funds
  • But: Tax benefits + actual returns
  • Net result often competitive

Example: Green fund: 1.5% return + 2.26% tax benefit = 3.76% effective Market fund: 5% return - 2.1% Box 3 tax = 2.9% net

Considerations

  • Lower liquidity (some funds)
  • Environmental impact alignment
  • Risk profile (generally conservative)

Practical Tips

Your green investments qualify for a tax credit on amounts up to [[box3.greenExemptionSingle]].

Action Steps

  • 1.Declare your green investments correctly in Box 3
  • 2.Ensure investments are from certified green funds (check RVO list)
  • 3.Mark investments as "groen" in your tax return
  • 4.Keep certificates from green fund providers

Calculate It Yourself

Use our free calculators to calculate your personal situation:

Energy Tax

Related Guides

ZZP Tax Deductions Guide
Property Tax Deductions Guide

Frequently Asked Questions

Official Sources

Information verified with government websites

  • RVO - ISDE Subsidy

    Sustainable energy investment subsidies

    www.rvo.nl
  • Tax Administration - Green Investments

    Green investment tax exemptions

    www.belastingdienst.nl

Disclaimer

This guide is intended for general informational purposes and does not constitute personal tax advice. Please consult a tax advisor for advice on your specific situation.

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