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Industrial businesses with high CO2 emissions to pay more tax

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versieEffective date: 1 January 2023

What changes?

Does your industrial business emit more CO2 than the tax-free emission allowance (dispensatierechten)? You must pay CO2 tax on the amount you emit above this limit. The tax-free emission allowance will be less in 2023. This means companies that emit a lot of CO2 must pay more tax. The CO2 tax rate remains the same.

There will also be a minimum CO2 price for the industrial sector. If the EU Emissions Trading Scheme (EU ETS) price falls below this minimum price, you will have to pay the difference as a national tax.

For whom?

• Industrial businesses


The change in law is expected to enter into effect on 1 January 2023.

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).

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