In this guide
Dutch energy billing has one design feature that catches almost every newcomer. You do not pay for what you used last month. You pay a fixed monthly advance based on an estimate, and the truth arrives once a year in a single document. If that estimate was set too low when you moved in, the first winter is where the gap becomes visible.
Disclosure: this article contains affiliate links to Vattenfall and Vandebron, approved partners of ours; if you sign up through them we may earn a commission at no extra cost to you. The tax figures below come from the Belastingdienst, with the date they were read.
💡 Related: Dutch utilities explained for expats, switching Dutch energy contracts, surviving your first Dutch winter.
The three numbers on your bill, and which one you control
Every Dutch energy bill is built from the same components, and it helps to know which are negotiable.
Commodity — the energy itself. Price per kWh and per m³, set by your supplier and contract type. The part you influence by switching or using less.
Network charges (netbeheerkosten). Fixed amounts for your connection, cables and gas pipes that do not depend on how much you use; ACM sets the maximum each year and it differs per grid operator (ACM ConsuWijzer).
Taxes. Energy tax per unit plus VAT, offset by a fixed annual reduction. Identical for every supplier.
Only the first is competitive: when a comparison site shows a difference between offers, it lives in the commodity price and the standing charge, not in the taxes.
What the tax actually adds
For 2026, the first-bracket energy tax figures are:
- Electricity: €0.09161 per kWh excluding VAT — €0.11085 per kWh including VAT
- Gas: €0.60066 per m³ excluding VAT — €0.7268 per m³ including VAT
(Source: Belastingdienst, energiebelasting rate tables, excluding-VAT rates plus 21% VAT, retrieved 2 October 2026.)
Against those sits the belastingvermindering: a fixed annual reduction on the energy tax per electricity connection, €519.80 excluding VAT in 2026, about €629 including 21% VAT (Belastingdienst, retrieved 2 October 2026). It is a flat credit, so it softens a small bill proportionally more than a large one.
What that means at average use. Milieu Centraal puts the average Dutch home at about 1,040 m³ of gas and 2,430 kWh of electricity a year, based on CBS data (checked 2 October 2026; the figures are CBS’s forecast for 2024, and Milieu Centraal says the gas and electricity figures cover homes with a gas connection). At the 2026 rates the energy tax on that is about €755.87 for gas plus €269.37 for electricity, minus the €629 reduction: roughly €396 a year in energy tax before a single cent of commodity price or network charges. Your own use will differ, so use your own figures as soon as you have them.
Now apply that to a cold month. Every additional cubic metre of gas you burn costs the commodity price plus €0.7268 in tax. That is why a cold month costs noticeably more than a mild one.
Why the first winter specifically
Four things stack up in your first year, all avoidable once you know about them.
One: the estimate was made without you. According to ACM ConsuWijzer, the supplier estimates your annual cost from the energy price and consumption in previous years, so the amount is not based on how you personally will live in the home.
Two: your monthly amount was never corrected. If you do not adjust it yourself, a low advance stays in place until the settlement.
Three: the home itself. Your consumption in a new home can differ from the consumption the estimate was based on.
Four: heating habits. Habits from your previous home may not suit this one, so check your thermostat schedule early.
The October checklist
This is the part worth acting on, and it takes about twenty minutes.
- Find your termijnbedrag in your supplier’s portal and note the annual consumption in kWh and m³ it assumes.
- Compare that assumption with reality — the consumption on your last jaarafrekening, or your current meter readings against the move-in reading.
- Adjust the monthly amount upward if the assumption is low. Spreading the difference over the winter does not change your annual total.
- Record and photograph your meter readings, with a visible date, on move-in and move-out without exception.
- Check your thermostat schedule. A schedule that fits when you are actually home is a simple thing to review.
- Read your contract’s end date and exit terms before you consider switching.
Should you switch supplier before the cold months?
Sometimes, and autumn is a reasonable moment to look, because a switch resets your monthly amount at the same time.
Compare on the things that actually differ: the contract type — fixed, variable, or dynamic hourly pricing — the contract term, the standing charge, whether a welcome discount is flattering the first-year figure, and the early-exit fee. Then run the comparison using your own annual kWh and m³ from your last statement, not a default profile for “a couple in an apartment”.
When you have your own consumption figures, request quotes on the same basis from two or three suppliers, for example Vattenfall or Vandebron, and compare the annual total rather than the monthly amount. Our guide to fixed, variable and dynamic contracts explains which contract type suits which household.
One caution specific to this season: a fixed rate does not change during the contract (ACM ConsuWijzer), whereas a variable rate can. Whether that certainty is worth it depends on how much a bad month would hurt your budget — which is a personal question. Our energy contract switching guide walks through the cancellation mechanics, and the energy providers guide covers which suppliers serve customers in English.
Do not treat a lowered termijnbedrag as a saving. Reducing the monthly payment does not reduce consumption; it relocates the cost to the settlement.
Do not ignore the jaarafrekening. Errors after a move — wrong meter, wrong start date, missing reading — are worth checking as soon as it arrives; ACM ConsuWijzer gives a template letter for complaints about the bill.
Do not judge a rental’s energy use by its rent. If you are still house-hunting, ask for the energy label and last year’s consumption. Those two figures give an indication of your winter energy costs.
Final thoughts
The monthly amount looks like a bill, behaves like a subscription, and settles once a year.
Spend twenty minutes in your supplier’s portal this month: check the consumption your monthly amount assumes, correct it if it is too low, and photograph your meter.
This article explains how Dutch energy billing and energy tax work and is not financial advice. Tax figures are quoted from the Belastingdienst as retrieved on 2 October 2026 and are revised annually; your own tariffs depend on your contract and grid operator.
Frequently Asked Questions
What is a termijnbedrag and why is mine wrong?
The termijnbedrag is the fixed monthly amount you pay your Dutch energy supplier as an advance against your actual annual consumption. It is an estimate, not a bill. ACM ConsuWijzer says your supplier estimates the annual cost from the energy price and your consumption in previous years, and divides that by 12. If that estimate is too low for your situation, the gap shows up in the annual statement rather than in your monthly payments. ACM ConsuWijzer notes you can often adjust the termijnbedrag yourself in your supplier's app or website, and warns that a termijnbedrag that is too low means paying a lot extra at the jaarafrekening.
What is the jaarafrekening and when does it arrive?
The jaarafrekening is the annual settlement: your supplier compares what you actually consumed over the contract year against everything you paid in monthly instalments, and either bills you the shortfall or refunds the surplus. According to ACM ConsuWijzer you receive it one year after your contract started, or one year after your last energy bill; if you move or switch, you get a final bill (eindafrekening) within 6 weeks. Check it against your own meter readings.
How much of my energy bill is tax?
Energy tax is a fixed amount per unit rather than a percentage. For 2026 the first-bracket energy tax is €0.09161 per kWh excluding VAT, which is €0.11085 per kWh including VAT, and €0.60066 per m3 of gas excluding VAT, which is €0.7268 per m3 including VAT (Belastingdienst, energiebelasting rate tables, retrieved 2 October 2026; the Belastingdienst lists the rates excluding VAT, and the VAT-inclusive figures here add 21%). Against that sits the belastingvermindering, a fixed annual reduction per electricity connection of €519.80 excluding VAT in 2026, which is about €629 including 21% VAT (Belastingdienst, retrieved 2 October 2026). These amounts are the same whichever supplier you use, so they are not a reason to switch, but they do explain why a cold month costs more than the raw commodity price suggests.
Why does my bill jump so much in winter?
Because gas consumption rises when more heating is needed, and every extra m3 carries the energy tax above. In a first year a termijnbedrag that is set too low can amplify the effect, because the difference only appears at the jaarafrekening.
Should I submit my own meter readings?
If you have a traditional meter, yes — and photograph it. If you have a smart meter, readings are normally sent automatically, but it is still worth recording the reading on the day you move in and the day you move out. ACM ConsuWijzer advises photographing your meter readings as evidence, and asks you to pass on readings within 5 working days of a move or switch.
Is it worth switching supplier before winter?
It can be, but the comparison has to be like-for-like: contract type (fixed, variable or dynamic), the term, the standing charge, any welcome discount that flatters the first year, and the exit fee if you leave early. A new supplier will also set a new termijnbedrag. Compare using your own annual consumption in kWh and m3 from your last jaarafrekening rather than a default household profile.