Larger SMEs and industrial consumers will pay more tax on tap water

What is changing?

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 used to pay on no more than the first 300 m3 tap water per year. This means large and industrial consumers only paid taxes on a small portion of the total amount of tap water used. The tax ceiling has gone 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 2 stages:

• From 2026: The tax ceiling has been raised to 50,000 m3. You have to 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) has entered into effect on 1 January 2026.
• The tax ceiling for the tax on tap water (BoL) will be abolished completely on 1 January 2027.