The Dutch government wants households to use less gas. One of the tools is energy tax, which shifts step by step from electricity to gas. For anyone considering a heat pump, it is the most important price signal of recent years.
What is changing in the energy tax?
Energy tax rates are adjusted every year: gas is taxed slightly more, electricity slightly less. This shift has been agreed up to and including 2028. In addition, every household gets a fixed energy tax reduction, which is worth relatively more at high electricity consumption. Current rates are published by the Dutch Tax Authority; we recommend using those in your calculation.
The effect on your wallet: compared with heating on gas, electric heating gets slightly more attractive year after year.
Is a heat pump mandatory?
No. The previously announced obligation to install a hybrid heat pump when replacing a boiler has been scrapped. You choose between a new boiler, a hybrid heat pump or an all-electric heat pump. What remains is mainly a financial incentive, not an obligation.
Questions about your situation? We are happy to think along.
Request a quoteWhy the incentive still works
- Efficiency. A heat pump delivers on average 3 to 4 kWh of heat per kWh of electricity.
- Price shift. Gas gets relatively pricier and electricity cheaper, and that continues in the coming years.
- Subsidy. The ISDE subsidy reduces the investment. See our article on subsidy and VAT in 2026.
- Solar panels. You can use self-generated power in your heat pump, especially now net metering is ending. See this article.
Hybrid or all-electric?
With a hybrid heat pump you start with a smaller investment and keep your boiler as a back-up in frost. All-electric takes over the whole heating and suits a well-insulated home best. We help you choose based on your home, not on what we would rather sell. Hybrid starts at €6,000 and all-electric at €11,000; during the consultation we make that concrete for you.
Need personal advice?
Curious how much a heat pump would save you? We'll calculate it for your home.
Rules, rates and subsidy amounts can change. This article is general information, not personal advice; check current conditions at the source.