Electricity tax breaks for providing public EV charging infrastructure

Last updated: 18 November 2019

To encourage the provision of more public EV charging points, the Dutch Government is providing a reduction in electricity taxes for charging station operators between 2017 and 2020.

In the Netherlands, the first 10 000 kWh of electricity consumption attracts a higher rate of tax than subsequent electricty consumption. To incentivise the provision of public EV charging points, EV charging station operators will pay the rate normally paid after the first 10 000 kWh for all electricity consumption up to 50,000 kWh.

The tariff paid after 10 000 kWh is about half the tariff of the first 10 000 kWh so this represents a significant incentive.

To qualify for the tax break, charging stations must meet the following definition: a charging installation for electric vehicles that disposes of an independent (stand-alone) connection. The "stand-alone" provision means that eligible charging points cannot be part of a more encompassing property, to ensure that the tax break is not used to reduce taxes paid on building energy consumption.

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End uses covered
  • Transport end-uses
  • Road transport
  • Passenger Vehicles