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

Published by:
Netherlands Enterprise Agency, RVO
< 1 min read
Nederlandse versie
Effective date of this change in law: 1 January 2027

For whom?

  • entrepreneurs using more than 50,000 m3 tap water of drinking water quality per connection per year

What changes?

Do you use a more than 50,000 m3 tap water of drinking water quality in your business? From 1 January 2027 you will tax on all tap water you use. 

In 2026 a tax ceiling of 50,000 m3 per connection per year is still in place. This means you do not pay tax on your consumption above the ceiling of 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.

When?

The tax ceiling for the tax on tap water (BoL) will be abolished completely on 1 January 2027.

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO

Industrial consumers will pay more tax on tap water | Business.gov.nl