Sustainability and the environment: what’s changing in 2027?

• The net metering scheme is coming to an end.
• Using your own self-generated solar power directly will be more important.
• Grants for owner-occupied homes, owners’ associations and rental properties remain available.
• The tax benefit of green savings and investments will disappear almost entirely.
• Fossil-fuel lease cars will be more expensive.
• Your home’s energy label will be more important during the sale and when securing finance.
• The air passenger duty is set to rise for long-haul flights.

The net metering scheme will come to an end on 1 January 2027. Until 2030, you’ll get at least 50% of the basic supply tariff for electricity fed back into the grid, while energy suppliers are permitted to charge feed-in costs.

Smart planning pays off. Make sure you run your heat pump, electric car, air conditioning, washing machine or swimming pool system when the sun is shining. Energy management can also help. A home battery sounds appealing, but do your sums carefully: the price, capacity, wear and tear, energy tariffs and your supplier’s terms and conditions will determine whether it works out financially. Fortunately, the VAT rate for the supply and installation of solar panels will remain 0% in 2027.

For owner-occupiers, the Sustainable Energy Investment Grant (ISDE) remains an important scheme. According to the current schedule, this scheme will run until 2031. Subject to certain conditions, you may get a grant towards insulation, HR++ or triple-glazing, a heat pump, a solar-powered boiler, a district heating connection and, in some cases, ventilation. If you combine measures you may, in certain cases, get back up to around 30% of your investment. The private ISDE applies to your main residence; a second home, holiday home or rental property is not usually covered.

In addition to national schemes, there are also provincial and municipal schemes. Use the Energy Saving Check and the Energy Grant Guide to see if there are any other attractive schemes available to you.

Private landlords can use the SVOH grant scheme for rental properties until the end of 2029. Among other things, this scheme provides support for insulation, glazing, ventilation, heat pumps, solar-powered boilers, maintenance and advice. The grant is currently capped at € 10,000 per rented property, or € 15,000 if the property has a heat pump or solar-powered boiler. The property must already be rented out before the work begins. Holiday and short-term rentals are excluded from the scheme. For owners’ associations (VvEs), the SVVE grant scheme will remain available until 2030, for example for research, support, insulation and charging infrastructure. The government wants to expand the SVVE further. The owners’ association can also take out a loan from the National Heating Fund. The effects of such a decision will be reflected in the owners’ association’s service charges and reserves later on, but possibly also in the comfort and value of your flat.

As an owner-occupier, you can apply for an energy-saving loan for an existing property. The current loan amount ranges from € 1,000 to € 29,000; a maximum of € 8,500 is available for a home battery. A 0% interest rate applies only if the combined household income is below € 60,000. For higher incomes, a fixed rate applies, which can be as high as approximately 4.5%. Nevertheless, the loan may be attractive: you may avoid notary fees, you won’t need to increase your mortgage, and you’ll keep your invested capital available. So be sure to compare three options: paying with your own money, borrowing from the National Heating Fund, and financing through a mortgage (increase).

It has been proposed that the energy investment allowance (EIA) for businesses be increased from 40% to around 45%. This isn’t a grant, it’s an additional deduction from taxable profit. The current terms and conditions are available from the Netherlands Enterprise Agency. From 1 January 2027, the tax relief for green savings and investments will be virtually abolished. In 2026, the allowance will still amount to € 26,715 per taxpayer and € 53,430 for tax partners. To qualify, you must have already held the green investments as at the reference date of 1 January 2026. From 2027, green funds will, in principle, be taxed in the same way as ordinary investments, so you should take another look at returns, risk, costs and your sustainability objectives. New fossil-fuel lease cars will be more expensive for employers. From 2027, employers who make such cars available for private use will be subject to a pseudo-final levy of 12% on the list price. This could also have implications for a director and major shareholder who drives a fossil-fuel car through their own private limited company.

Your home’s energy label is becoming an increasingly important factor in the property market. An energy-efficient house is more attractive to buyers, often sells more quickly and may have a higher market value. That’s not just because of the lower energy bills and the extra living comfort. The property’s marketability, financeability and future value appreciation also play a role. Incidentally, the current Dutch energy label system will eventually be replaced by a uniform European energy label.

From 1 January 2027, the air passenger duty will depend on your final destination. The current flat rate of € 30.25 per passenger will be replaced by three rates. For short flights within the EU or up to approximately 2,000 kilometers, you’ll pay €30.25. For medium-haul flights up to approximately 5,500 kilometers, this will be € 47.24, while for longer flights, you’ll pay € 59.43. The amounts will be adjusted for inflation. Your final destination is also the determining factor for transfers. An exception applies to the Caribbean Netherlands and some other territories.

From 2027, the government will shift from general tax incentives to targeted sustainability grants and higher prices for fossil fuels. So be sure to get an overall picture of your solar panels, heating system, mobility, property and financing. This will show you which measures reinforce each other, increase your living comfort and reduce your energy costs.

The explanation on this page is a brief description. You can’t derive any rights from this page. If you need advice, please consult your tax adviser or accountant.

• Overview of the 2027 Tax Plan
• Prinsjesdag 2026: income tax measures 
• Buying a house in 2026 or 2027: how much transfer tax will you pay?
• Sustainability and the environment: what’s changing in 2027?
• Box 3 after Prinsjesdag: still a black box