Taxes on Air Travel, Energy, and Dairy-Based Beverages

# 1. Aviation Tax

The aviation tax is currently the same for all flights at EUR 29.40 per passenger. From 2027, differentiated rates based on flight distance (from Amsterdam) are planned:

• Short-haul flights (up to 2,000 km) - €29.40
• Medium-haul (2,000-5,500 km) - €47.24
• Long-haul (over 5,500 km) - €70.86

Rates will be adjusted for inflation in 2027.

Exception: the low tax rate applies to flights to Aruba, Curacao, Sint Maarten, Bonaire, Saba, and Sint Eustatius, even though they are long-haul flights. And possibly to other regions with which the Netherlands or Europe have special ties. For example, the Canary Islands, which are part of Spain.

# 2. Energy Tax Discount (energiebelasting)

The government automatically provides an energy tax discount to every property with an electrical connection — regardless of how much electricity or gas is consumed. This applies to residential buildings, offices, shops, and other places where people live, work, or gather. Instead of the planned reduction to EUR 510.80, the government set the level at €519.80 (excluding VAT). This decision is intended to reduce the financial burden on citizens.

# 3. Tax on Dairy-Based Beverages from 2027

For non-alcoholic beverages, fruit juices, and other soft drinks, manufacturers pay €0.26 consumer tax per liter. There is an exception for dairy and soy drinks, which are exempt from consumer tax if the non-alcoholic beverage contains even a minimal amount of milk fat (0.02%). As a result, some manufacturers add a small amount of milk fat to soft drinks and fruit juices, thus avoiding the consumer tax. From 1 January 2027, the consumer tax will also apply to beverages with added dairy products.

All mentioned changes are currently a proposal, which is part of the Belastingplan 2026 (Tax Plan 2026). For it to take effect, it must be approved by the Tweede Kamer (lower house) and the Eerste Kamer (upper house); voting will take place in November and December 2025.