Energy tax and ODE — why are they separate on your bill?
Energy tax + ODE are central-government levies that the supplier collects for the Tax Office. We explain rates and the household allowance.
On your bill alongside the bare supply price: (1) Energy tax — under the Environmental Taxes Act, being stepped down in 2026 for gas and electricity; (2) ODE — funds SDE++ subsidies, integrated into Energy tax since 2023; (3) 21% VAT on everything; (4) Heffingskorting (tax allowance) — fixed per connection, ~€635/year in 2026 — reduces your net bill. Suppliers may pass these through automatically — they sit outside the contractual price and do NOT trigger a free-cancellation right.