Netherlands: Tax return deadline for inframarginal electricity levy is April 1, 2025

Temporary legislation capping the revenue of electricity producers for the period December 1, 2022, through July 1, 2023

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February 18, 2025

The inframarginal electricity levy (IME) is temporary legislation capping the revenue of electricity producers for the period December 1, 2022, through July 1, 2023, as they make use of inframarginal energy sources.

For the Netherlands, this mainly concerns:

  • Wind energy
  • Solar energy
  • Hydropower
  • Biomass fuels
  • Biogas
  • Waste and nuclear energy
  • Electricity production from coal

The levy is relevant for energy producers using a Dutch power plant with an installed capacity of 1 megawatt (MW) or more.

A producer can be a natural person or legal entity that generates electricity in the Netherlands or in the Dutch exclusive economic zone and supplies it to the electricity grid or via a direct line.

Producers falling under the levy must remit 90% of their taxable market revenues. These revenues are only taxed as they exceed the exempted market revenues. If the IME applies, the Dutch Tax and Customs Administration must have received the tax return and any tax due by April 1, 2025, at the latest.

Read a February 2025 report prepared by the KPMG member firm in Netherlands

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