Netherlands Launches Inquiry Into Double Energy Tax for Home Batteries
The Hague, Sunday 27 September 2026
The Dutch government is investigating double energy taxation on home batteries and electric vehicles, a reform that could save households up to €1,050 annually ahead of the 2027 phase-out.
Addressing the Regulatory Bottleneck
On 25 September 2026, the Dutch State Secretary of Infrastructure and Water Management, Annet Bertram, alongside State Secretary of Finance Eelco Eerenberg, officially confirmed that the cabinet is actively investigating mechanisms to prevent double energy taxation on stored electricity [1]. This investigation has been launched in response to formal parliamentary questions raised by the CDA and D66 political parties [1][2]. The double taxation issue arises because of how the current fiscal system treats stored energy: electricity is taxed when it is first drawn from the grid, stored in a residential battery or electric vehicle (EV), and then, after being discharged back into the network tax-free, it is taxed a second time when a consumer ultimately retrieves it from the grid for household consumption [1].
The Fiscal Obstacle to Smart Grid Hardware
This tax structure, often referred to as the ‘accutaks’ (battery tax) [4], is widely criticised for penalising the exact decentralised storage solutions needed to stabilise the grid [1][2]. Baerte De Brey, the Chief International Officer and manager of vehicle-to-grid (V2G) operations at regional grid operator Stedin, warned that this taxation structure could severely damage the business case for bidirectional charging starting in 2027 [2]. Resolving this bottleneck is critical for grid management; Stedin has calculated that deploying just 50,000 bidirectional vehicles could entirely resolve local grid congestion issues in Utrecht, where local authorities aim to have over 1,000 grid-interactive cars active by the end of 2026 [1].
Integrating EVs into the National Grid
The Dutch government has positioned vehicle-to-grid technology at the heart of its long-term energy transition strategy. In June 2026, State Secretary Bertram presented a national roadmap for bidirectional charging, setting an ambitious target for every new electric vehicle sold to function as a mobile battery by 2035 [1]. Early hardware examples supporting this integration include the Renault 4 and Renault 5 [1]. To support this transition, grid operators launched a flexibility initiative on 1 July 2026 across Flevoland, Gelderland, and Utrecht, allowing households with bidirectional vehicles to offer flexible capacity to ease local grid strain [1]. However, the broader commercial viability of these programs remains hindered by the double tax regime [1][2].
The Approaching Net Metering Cliff
The urgency surrounding this inquiry is heightened by the scheduled abolition of the national net metering scheme (salderingsregeling) on 1 January 2027 [1]. The cabinet acknowledges that the end of net metering will immediately make the double taxation on stored electricity a far more prominent financial issue for average consumers [1]. According to research by consultancy firm Revnext, resolving the double taxation issue could save an average household between €900 and €1,050 annually, depending on their battery capacity and telecommuting habits [1][2]. Furthermore, Revnext’s analysis indicates that even after the net metering scheme is abolished, households with bidirectional charging could save an additional €61 per year, assuming a medium-sized EV driven 15,000 km annually and an owner working from home two days a week [1].
Rising Grid Costs and the Role of Smart Energy Management
A comprehensive study published by CE Delft in August 2026, titled ‘Beheersbare energiekosten voor huishoudens in 2030’, underscores the financial challenges ahead as grid investment costs are passed down to consumers [3]. Standard electricity network tariffs are projected to rise to €637 per household annually by 2030, compared to the current capacity tariff of approximately €475 [3]. This represents a tariff increase of 34.105% [3]. To encourage off-peak consumption, Netbeheer Nederland has proposed a new Time-of-Use (ToU) transport tariff of €0.191/kWh to be implemented around 2029 [3]. In this shifting landscape, home batteries and Energy Management Systems (EMS) will become essential tools to help households avoid peak rates and limit cost increases [3].