Energy tax and investment allowance in 2027
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On Budget Day, the Dutch government presented its 2027 Tax Plan. For businesses, two points are relevant: the expected energy tax rates for 2027 (fiscal key table accompanying the Tax Plan) and a higher Energy Investment Allowance (EIA, proposed in the Tax Plan). The EIA increase is a proposal that parliament still has to adopt; the energy tax rates for 2027 are still expectations and become final at the end of 2026.
Energy tax per band in 2026 and 2027
The energy tax on electricity changes by a few percent at most per band in 2027. In the band from 50,000 kWh to 10 million kWh, where most of a medium-sized business's consumption falls, the rate goes from 3.735 to 3.78 cents per kWh. The first 10,000 kWh actually become slightly cheaper: from 9.161 to 8.80 cents. Above 10 million kWh, the business rate stays at 0.31 cents. Gas rates rise more, by 2.4 to 6.8 percent per band. For greenhouse horticulture, the government proposes to lower the reduced rates further in 2027 to compensate for the green gas blending obligation (if that obligation starts on 1 January 2027). The government will decide on compensation after 2027 in 2027.
Energy tax per band, 2026 and 2027
| Band | Unit | 2026 | 2027 (expected) | Change |
|---|---|---|---|---|
| Electricity 0-10,000 kWh | ct/kWh | 9.161 | 8.80 | −3.9% |
| Electricity 10,000-50,000 kWh | ct/kWh | 6.671 | 6.78 | 1.6% |
| Electricity 50,000 kWh-10m kWh | ct/kWh | 3.735 | 3.78 | 1.2% |
| Electricity above 10m kWh (business) | ct/kWh | 0.310 | 0.31 | 0.0% |
| Gas 0-170,000 m³ | ct/m³ | 60.066 | 61.63 | 2.6% |
| Gas 170,000-1m m³ | ct/m³ | 33.085 | 35.01 | 5.8% |
| Gas 1m-10m m³ | ct/m³ | 21.396 | 22.85 | 6.8% |
| Gas above 10m m³ | ct/m³ | 5.313 | 5.44 | 2.4% |
The tax reduction per connection stays almost the same: €519.80 in 2026 and €519.58 in 2027, excluding VAT. Do not assume a fixed indexation. The table correction factor for 2027 is 1.026, but the expected rates do not follow it band by band.
Worked example: 500 MWh of electricity and 100,000 m³ of gas
For a business using 500 MWh of electricity and 100,000 m³ of gas, energy tax rises by around €1,774 in 2027, or 2.2 percent. Electricity accounts for €210 (1.1 percent) and gas for €1,564 (2.6 percent). The electricity increase stays small because the first 10,000 kWh become €36 cheaper, while the higher bands rise slightly. We assume one connection per energy carrier, the same consumption in both years, entitlement to the reduction, no exemptions and amounts excluding VAT.
Worked example: energy tax on 500 MWh of electricity and 100,000 m³ of gas
| Item | 2026 | 2027 (expected) | Change |
|---|---|---|---|
| Electricity, first 10,000 kWh | €916.10 | €880.00 | −€36.10 |
| Electricity, 10,000-50,000 kWh | €2,668.40 | €2,712.00 | €43.60 |
| Electricity, 50,000-500,000 kWh | €16,807.50 | €17,010.00 | €202.50 |
| Energy tax reduction | −€519.80 | −€519.58 | €0.22 |
| Energy tax, electricity | €19,872.20 | €20,082.42 | €210.22 |
| Energy tax, gas, 100,000 m³ | €60,066.00 | €61,630.00 | €1,564.00 |
| Total energy tax | €79,938.20 | €81,712.42 | €1,774.22 |
For comparison: under the proposals for 2027, regional network tariffs rise by around 20 percent on average. If this business pays more than about €8,900 a year in transport costs, the increase in network costs alone outweighs the entire increase in energy tax (€1,774).
A higher investment allowance and the SDE++
Under the proposal, the EIA rises from 40 to 45.5 percent of the investment amount on 1 January 2027. You deduct that percentage from your taxable profit, on top of normal depreciation. At the current corporate income tax rate of 25.8 percent (profits above €200,000), the net benefit is 11.7 percent of the investment, compared with 10.3 percent now. An investment of €100,000 would then yield a tax benefit of €11,739 instead of €10,320. The minimum investment remains €2,500 per asset, and the scheme's budget (€460 million in 2026) does not increase. The scheme is popular: according to RVO, businesses reported almost €4 billion of investments for 2025, 23 percent more than a year earlier.
For businesses that want to generate renewable energy or cut CO2 emissions, the SDE++ is the main subsidy. The only 2026 round has a budget of €8 billion and is open from 27 October 2026 (09:00) to 26 November 2026 (17:00). You cannot combine SDE++ and the EIA for the same installation.
What does this mean for you?
- Use the expected rates for your 2027 budget and check them once the Tax and Customs Administration publishes the final rates.
- Planning an energy-saving investment? If it falls in 2027, the proposal gives a 45.5 percent allowance instead of 40 percent.
- Choose between SDE++ and the EIA for each installation, because you cannot use both.
- If you want to apply for SDE++, keep 27 October to 26 November 2026 free.
- Look at your network costs too: according to the current proposals, that is where the biggest increase lies in 2027 for most users.
COMCAM can run this worked example for your own consumption.
Sources: Dutch government, 2027 Tax Plan (15 September 2026) and 2027 fiscal key table; Belastingdienst, energy tax and corporate income tax rates 2026; Dutch government, breakdown of the energy bill; RVO, SDE++ and EIA (October 2026); ACM (7 October 2026).
Does this apply to your business?
Our energy specialists are happy to look at what this means for your connections, your contract and your purchasing situation. Without obligation.
