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Higher excise duty on heating oil

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versiePrinsjesdag suitcaseThis is a Prinsjesdag articleSee more expected changesEffective date: 1 January 2024

What changes?

Do you sell or use heavy heating oil (stookolie)? The excise duty rate will go up from €41.31 to €654.54 per 1,000 kgs. The heavy fuel excise duty rate will be the same as that of diesel (gasoil).

The government wants to discourage the use of heating oil. Heating oil, also known as heavy fuel, is worse for the environment than gasoil. Among other things, this is due to the high sulphur emission rate.

For whom?

Entrepreneurs who:

  • sell heavy fuel
  • use heavy fuel


The change in law is expected to enter into effect on 1 January 2024.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).

Prinsjesdag suitcasePrinsjesdag 2023See all expected changes for entrepreneurs in 2024

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