Green tax revenues, 2001-2019

General developments

Green taxes are mainly linked to the possession and use of motor vehicles. In 2019 the Dutch government received 8.5 billion euros on excise duty on petrol and other mineral oils, 2.3 billion euros on private motor vehicle and motorcycle tax (BPM) and 5.9 billion euros on road tax.

Environmental levies

Of the total of green taxes 7.7 billion euros is coming from environmental levies (about 30 per cent). Revenues from environmental levies especially concern taxes on energy fuel, waste, drinking and ground water, packaging and flight tax. Due to a tariff increase, energy tax revenues increased substantially from 6 billion euros in 2018 to 7.2 billion in 2019.

Excise duty on petrol and other mineral oils

In 2019, almost 35 per cent of green tax revenues comes from excise duty on petrol and other mineral oils. Revenues from excise duty on petrol and other mineral oils were a little higher in 2019 than in 2018. Due to a stop on low taxed red diesel for agricultural vehicles and machines excise duty revenues increased since 2013.

Road tax

In 2019, about a quarter of the revenues from green taxes comes from road tax. Every owner of a car, delivery van, motorcycle or lorry in the Netherlands is required to pay road tax every quarter, or once a year. The rate depends, among other things, on the type of engine. As part of a mobility tax plan (Ministerie van Financiën, 2011), the government changed regulations concerning the road tax and the BPM. Fuel-efficient cars, such as hybrid cars, were made exempt from road tax several years ago. This exemption was limited in 2014, and disappeared in 2015. As of 2015 only fully electric cars are exempt from road tax.

Private motor vehicle and motorcycle tax (BPM)

In 2019, almost 10 percent of the revenues from green taxes came from the BPM. The first time a car is registered, BPM must be paid. The amount of the BPM is dependable on the emission of carbon dioxide. Electric passenger cars are exempted from BPM. Revenues from BPM have declined since 2007. In 2015 revenues increased considerably and came back to the level of 2012. In 2017 and 2018 revenues kept increasing.