Large consumers will pay more tax on tap water

What changes?

Do you use a lot of tap water in your business? Then you will have to pay more tax on tap water (belasting op leidingwater, BoL). 

The tax on tap water (BoL) is an environmental tax that you currently only have to pay on the first 300 m3 tap water per year. This means large consumers only pay taxes on a small portion of the total amount of tap water used. The tax ceiling will go up in 2026 and as a result you will pay taxes on the first 50,000 m3. 

From 2027 the tax ceiling will disappear completely. Then you will pay taxes on all tap water of drinking water quality you use.

The tax ceiling will be abolished in 3 stages:

• Until the end of 2025: You only pay tap water tax (BoL) on the first 300 m3 per connection per year.
• From 2026: The tax ceiling will be raised to 50,000 m3. You will pay taxes on the first 50,000 m3 per connection per year.
• From 2027: The tax ceiling will be abolished completely. You will have to pay taxes on every m3 tap water of drinking water quality you use.

For whom?

• entrepreneurs using more than 300m3 tap water per year

When?

• The increased tax ceiling for the tax on tap water (BoL) is expected to enter into effect on 1 January 2026.
• The tax ceiling for the tax on tap water (BoL) is expected to be abolished completely on 1 January 2027.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.