Processing waste to become more expensive

What changes?

Do you collect commercial waste to take to an incineration plant? Handling waste is getting more expensive. Waste incineration plants will pay more tax and the businesses bringing the waste will pay most of those costs.

The more expensive waste disposal is due to these changes:

• Waste incinerators will start paying waste tax for burning sewage sludge (material left over from purifying water) from 1 January 2027. Until 2027, there is a waste tax exemption for sewage sludge.
• Waste incineration plants will pay more tax on their CO2 emmissions from 1 January 2027.
• The waste tax (afvalstoffenbelasting) will increase to €90.21 per 1,000 kilos in 2028. In 2025, the waste tax is €39.71 per 1,000 kilos.
• The tax on businesses for dumping waste instead of incinerating it will be higher from 2029: €234.83 per 1,000 kilos. That tax will increase every year after that. In 2025, the tax for dumping waste is €39.71 per 1,000 kilos.

With these increases in the tax for processing waste, the government wants to:

• raise more revenue from taxes
• encourage waste incineration plants to emit less CO2 to meet climate targets
• prevent businesses from dumping waste instead of incinerating it
• encourage businesses to dispose of less waste

For whom?

• entrepreneurs who collect waste for processing
• waste incineration plants

When?

The change in law is expected to enter into effect 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.