Tax on your ERE payout: what do we know so far?
Do you have to pay tax on the payout for your ERE certificates? There is no formal position from the Dutch tax authority yet — here's what we do and don't know, honestly laid out.
Every home charger gets to this question: do I have to pay tax on my ERE payout? The honest answer, mid-2026: there is no formal position from the Dutch tax authority yet on the ERE payout for private individuals. The scheme is young; this article lays out what we do know, what's still open, and what to watch. It's an explainer, not tax advice.
What we do know
- The payout is paid gross. Registration providers withhold no tax; whatever needs to happen fiscally runs through your own tax return.
- For most private individuals it's not wages. You perform no labour: the payout stems from making your charging data available through a mandate. For an ordinary home charger it therefore doesn't resemble employment income.
- Your assets count in box 3 as usual. Paid-out compensation sitting in your bank account counts — like all your bank balance — towards the wealth tax on the 1 January reference date, insofar as you exceed the tax-free allowance.
What's still open
Whether and how the ERE payout itself is taxed — for instance if the tax authority were to treat part of the proceeds as income — has not been formally determined. There is (as yet) no published position or policy decision specifically about the ERE payout for private individuals. As soon as there is, we'll update this article; the date at the top shows how current the information is.
Until then: distrust firm claims — both "it's guaranteed tax-free" and "you definitely owe income tax on it" cannot be substantiated right now.
When your situation probably differs
- Entrepreneurs and freelancers: if the grid connection belongs to your business, or you operate charging infrastructure, the proceeds likely belong to your profit.
- Company car: the reimbursement your employer pays for home-charged electricity is a separate arrangement with its own tax framework — see Expensing home charging to your employer. The ERE payout is separate from it.
- Very large volumes: structurally managing charge points as a business falls outside this article's scope.
What you can practically do
- Keep your payout statements. We show per payout how many kWh were booked, what the EREs sold for and what was paid out — that's also your records towards the tax authority.
- Consult the Belastingdienst or an adviser if in doubt, especially if you run a business or charge large volumes.
- Calculate conservatively. Your expected proceeds are indicative; don't count yourself rich on a net amount while the tax picture isn't final.
Frequently asked questions
Do I have to pay tax on my ERE payout?
There is no formal position from the Dutch tax authority on the ERE payout for private individuals yet. For most private home chargers it is not employment income; how it works out exactly depends on your personal situation. Consult the Belastingdienst or an adviser if in doubt.
Do I have to declare the payout in my tax return?
Your bank balance on 1 January counts as always in box 3 (above the tax-free allowance). Whether the payout itself is separately taxed has not been formally determined — keep an eye on the tax authority's communication.
Is it different for entrepreneurs and freelancers?
Yes, most likely. If you charge on a connection that belongs to your business, or you structurally earn from charging infrastructure, it stands to reason the proceeds belong to your business profit. Discuss it with your accountant.
Does the provider withhold tax on the payout?
No. A registration provider pays the compensation gross, without withholdings. Any taxation runs through your own tax return.
Ready to earn with your charger?
Create a free account — Revvolt handles NEa registration, the sale and the payout of your EREs.