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#  Climate Tax aspects of 2021 coalition agreement 

 December 21, 2021 

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**On December 15, 2021 the parliamentary parties VVD, D66, CDA and the ChristenUnie presented the coalition agreement [’Looking out for one another and looking to the future’](https://www.kabinetsformatie2021.nl/documenten/publicaties/2021/12/15/coalitieakkoord-omzien-naar-elkaar-vooruitkijken-naar-de-toekomst) setting out the new government’s plans and ambitions for their term of office. Numerous changes are in the pipeline for climate and environmental taxes.** **This article briefly addresses what is currently known about the intended climate tax measures.**

## **Climate and environmental taxes**

- The current CO2 tax on industrial emissions will be tightened ‘in the margins’. This will be done via changes to the number of dispensation rights and the rate.
- As of January 1, 2023 a minimum CO2 price for industry will be introduced.
- The energy tax rate structure will be made less degressive by increasing the rates in the higher consumption brackets for gas and electricity.
- The ODE rates (surcharges for sustainable energy) in the second and third electricity brackets will be reduced as of 2023 (compared to the rates in the ODE baseline).
- The energy tax rate for gas in the first bracket will be increased by 5.23 cents/m3 during the period 2023-2028.
- The energy tax rate for electricity in the first bracket will be increased by 5.23 cents/kWh during the period 2023-2028.
- The reduced energy tax rate for greenhouse horticulture companies will be abolished as of January 1, 2025.
- In 2030 an MRB Plus (kilometer charge) will be introduced with a flat kilometer rate for all passenger cars and delivery vans.
- The air passenger tax will be increased as of 2023.
- As of January 1, 2025 the budget for the environmental investment allowance (*milieu-investeringsaftrek*; MIA) will be permanently increased by EUR 30 million.

## More information?

Please contact our specialists for more information or advice!

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