Energy tax is levied in bands based on consumption. VvEs with a large connection fall into a different band than home chargers.
How does energy tax work?
Energy tax (EB) is levied per kWh consumed. The rate is not based on the type of connection but on total annual consumption on that connection. The more you consume, the lower the tax rate per kWh.
The four energy tax bands for electricity (2026, excl. VAT)
Band 1: 0 to 10,000 kWh - rate €0.09161 per kWh. Typical for small households and individual home chargers.
Band 2: 10,001 to 50,000 kWh - rate €0.09161 per kWh (equal to band 1 in 2026). Typical for larger households or small VvEs.
Band 3: 50,001 to 10,000,000 kWh - rate €0.06671 per kWh. This is where most parking garages and larger VvEs fall.
Band 4: above 10,000,000 kWh - rate €0.03735 per kWh. Large industry.
All rates are exclusive of VAT (21%). Current rates: Belastingdienst.nl
Advantage for VvE charging over home charging
A resident who charges at home typically falls in band 1 - in 2026 €0.09161 per kWh. A VvE with a large parking garage often falls in band 3 in terms of total consumption - €0.06671 per kWh. That is a difference of about 2.5 cents per kWh in energy tax alone, on top of which 21% VAT is also charged. Together with the other advantages of collective charging (energy-certificate revenue, better purchasing and no double margins), this makes charging via the VvE structurally cheaper than individual home charging.