Do you pay tax on your ERE income?

For company cars there has been a formal position from the Dutch tax authority since 3 August 2026: the payroll-tax knowledge group confirms in KG:204:2026:16 that the ERE payout for charging a company car at home is not wages. For the other situations (private individuals, freelancers, companies) there is no specific ruling yet, so we rely on existing tax rules and comparable situations, such as the netting of solar power.

What follows is a general explanation. This is not tax advice. For your own situation • especially with larger amounts or a business connection • consult a tax adviser.

The short answer for an ordinary home charger

For a private individual charging their own private car at home, the ERE payout is essentially tax-free. To tax something as income, there must fiscally be a source of income • and there isn't one here. Assuming a fixed energy contract, you always spend more on electricity than the ERE credits yield: the net result is negative. There is no profit to reasonably expect and no profit motive, so the payout cannot be taxed as income from other activities (ROW). In practical terms: it's a discount on your charging costs, not a new source of income.

The amount sitting in your bank account on 1 January does count towards your wealth in box 3. You only pay something there once your total wealth exceeds the tax-free allowance: in 2026 that's €59,357 per person, or €118,714 with a fiscal partner (Belastingdienst • tax-free allowance). An ERE payout of €100 to €500 per year raises that wealth only marginally, so for most people nothing changes.

The four situations at a glance

Which route applies to you depends on who holds the connection (EAN) and whether the charger is private or business.

1. Private individual: own home, private car

No box 1 income: there is no source of income, because your electricity costs exceed the proceeds. It does count in box 3 as wealth. VAT plays no role in practice, see below. This is by far the most common situation.

2. Freelancer or sole trader: charger on the business

If the charger is on the business, it's different. The ERE proceeds then count as business profit, taxed in box 1 at the progressive rate. The flip side: costs and VAT around installation and consumption are usually deductible. Record the proceeds properly in your books.

3. SME or company (BV)

For a company the ERE proceeds are ordinary turnover, subject to corporate income tax. If you consume more than 2 million kWh per year you may register directly with the NEa yourself. Below that, it runs through a registration provider such as Joulo.

4. Company car: charging at home • the tax authority says not wages

Here there has been formal clarity since 3 August 2026. The payroll-tax knowledge group of the Belastingdienst confirms in position KG:204:2026:16 that the ERE payout for electricity you charge at home for your company car is not wages within the meaning of the Dutch payroll-tax act.

The reasoning: the benefit does not come from your employer (who neither provides the payout nor bears its cost), it is insufficiently connected to your employment, and charging your car is not work. In the knowledge group's words, you charge "not in your capacity as an employee, but as a private user of the electricity grid". The "wages from third parties" route (as with tips) fails for the same reason. So your employer does not have to withhold payroll taxes on your ERE payout and you keep it net. The balance in your account does, as with a private car, simply count in box 3.

One important nuance concerns the reimbursement of your charging costs. If your employer reimburses the actual electricity costs of your company car, those are so-called intermediary costs and that reimbursement remains untaxed. The knowledge group notes that the ERE payout lowers the integral cost price per kWh: thanks to the ERE proceeds your actual costs per kWh are lower, and the untaxed cost reimbursement should track that. The ERE payout may be left out of the equation if you and your employer make a businesslike, market-rate arrangement for passing on the electricity • for example a fixed kWh price based on the market price at the time of the agreement.

So put arrangements with your employer in writing and, if in doubt, consult your leasing company or an adviser. We provide a monthly or quarterly statement of your charging sessions so your expense claim and your ERE records stay neatly separated.

What about VAT?

On paper, by structurally feeding back a product, you could be a VAT entrepreneur • a similar discussion arose for private individuals with solar panels (the Fuchs ruling of the European Court of Justice, case C-219/12). In practice a home charger falls under the small-business scheme (KOR): up to €20,000 turnover per year you pay no VAT (KVK • small-business scheme). You won't reach that by charging at home: at an indicative €0.12–0.15 per kWh you'd need to charge well over 100,000 kWh per year to reach €20,000 in turnover • dozens of times the 3,000 to 5,000 kWh an average home charger uses per year. So VAT is a non-issue for an ordinary home charger.

Unsure about your own situation?

You can ask the tax authority for clarity in advance through a request for prior consultation (vooroverleg). You present your situation and one clear question to the inspector, and their response binds the tax authority for your specific case. Useful with larger amounts, a business connection, or a non-standard reimbursement arrangement with your employer.

Practical checklist for your tax return

- Keep your contract with the registration provider (date, fee percentage, term). - Note the gross and net amount you receive in ERE payout per year. - Include your bank balance on 1 January in box 3. - Private individual: don't report the payout as box 1 income, unless there is a business or structurally profit-driven setup. - Put employer arrangements in writing (if you drive a company car). - Engage an adviser for larger amounts or if in doubt.

We handle the registration and payout, but don't file your tax return for you. For your own records you can download a PDF or CSV statement of your charging sessions in your dashboard each period.

Further reading and help with your situation

For an independent comparison of registration providers and hands-on tests of MID chargers, see our knowledge partner EnergieNerds. An overview of schemes and subsidies around your charger is available via ISDE, an external information site (not a government body). And for advice and installation near you, our partners and installers can help.