Fuel excise tax in 2026: that’s how much tax you’ll pay for gasoline, diesel and LPG
Excise taxes per liter in 2026
The excise tax is a fixed amount per liter of fuel. The following rates will apply in 2026:
- Unleaded gasoline: 84.47 cents per liter
- Diesel: 55.23 cents per liter
- LPG: 19.93 cents per liter
These amounts are separate from the actual pump price. Whether oil is cheap or expensive, the excise tax remains the same per liter.
VAT on top of fuel price
As if excise tax were not enough, the government also levies 21% VAT on the total price of fuel. There’s an important detail there: that VAT is also calculated on the excise tax. So you pay tax on tax. Because VAT is a percentage, the amount moves with the pump price. If the oil price rises, then not only the amount for the fuel itself rises, but also the VAT part you pay.
What does the fuel price consist of?
According to figures from United Consumers, the liter price at the pump roughly consists of several parts. About 38% of the price consists of production costs. This includes crude oil purchases, refining and transportation. This part fluctuates the most because it is highly dependent on oil prices and geopolitical developments. In addition, about 9% of the total amount is profit. That profit is shared between the oil company and the pump owner. That share is relatively small, especially compared to the tax share. The rest of the liter price consists of excise tax and VAT. Taxes are thus by far the largest part of what you pay at the pump.
Is fuel in the Netherlands expensive?
Short answer: yes, the Netherlands is structurally among the most expensive countries in Europe when it comes to fuel. This is not because fuel is necessarily more expensive to produce here, but mainly because of the high excise taxes and VAT. In countries like Germany, Luxembourg and Belgium, excise taxes are lower. As a result, it often pays for Dutch motorists living close to the border to fill up there. Luxembourg has been a well-known “refueling destination” for years, especially for gasoline and diesel.
Relatively expensive
As long as the Netherlands maintains high fixed excise duties and 21% VAT, refueling will remain relatively expensive here, regardless of whether the price of oil rises or falls. For you as a motorist, this means that price drops at the pump are often limited. If the oil price goes down, the tax portion remains the same. If the oil price goes up, the VAT automatically rises with it. So in 2026, fuel will remain a cost not only because of the market, but mainly because of tax policy.