Title: Tax on your ERE reward: income tax & VAT | EREVergelijken
Canonical: https://erevergelijken.eu/en/knowledge-base/ere-vergoeding-belasting/
Language: en
Last modified: 2026-09-23
Source: EREVergelijken.eu (the ERE Team), CC BY 4.0 for the data

Earnings

# Do you pay tax on your ERE reward?

Do you pay tax on your ERE reward? As of 23 September 2026 there is no official ruling for private individuals; with a company car it is not wages.

[By the ERE Team](https://erevergelijken.eu/en/about/) · 7 min read

In short

-   For private individuals, as of 23 September 2026 there is no official ruling on whether the ERE reward is untaxed or taxed in box 1.
-   If you charge a company car at home, the reward is not wages, according to Belastingdienst position KG:204:2026:16 of 3 August 2026.
-   Not wages does not automatically mean untaxed: the position covers payroll taxes only, not income tax.
-   Keep your contract, annual statements and bank statements, and take any doubts to the BelastingTelefoon (0800-0543) or a tax adviser.

* * *

## Sources

-   [Belastingdienst - Knowledge group position KG:204:2026:16 (3 August 2026)](https://kennisgroepen.belastingdienst.nl/publicaties/kg204202616-vergoeding-ere-certificaten-opladen-elektrische-auto-van-de-zaak/)
-   [Dutch Emissions Authority (NEa) - Registering electricity for private individuals](https://www.emissieautoriteit.nl/documenten/2026/02/02/inboeken-elektriciteit-particulieren)
-   [Belastingdienst - What is income from other work?](https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/wat-zijn-inkomsten-uit-overig-werk)
-   [Belastingdienst - Box 3: value and reference date](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/vermogen_en_aanmerkelijk_belang/vermogen/belasting_betalen_over_uw_vermogen/waarde_en_peildatum)
-   [Belastingdienst - Tax-free allowance (heffingsvrij vermogen)](https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/heffingsvrij-vermogen)
-   [Belastingdienst - Benefit-in-kind for private use of a car, 2026](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/bijtelling-privegebruik-auto-2026)
-   [Belastingdienst - Your customer draws up the invoice (self-billing)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/administratie_bijhouden/facturen_maken/factuureisen/aangepaste_regels_facturen/factuur_uitgereikt_door_afnemer)
-   [Westerveld en Vossers - Tax aspects of ERE certificate payments (3 September 2026)](https://www.westerveldvossers.nl/nieuwsbericht/fiscale-aspecten-vergoeding-ere-certificaten-bij-elektrisch-laden/)
-   [EV Update - ERE payment for home charging is not disguised wages (13 August 2026)](https://www.evupdate.nl/elektrische-auto/artikel/belastingdienst-bevestigt-ere-vergoeding-voor-thuisladen-is-geen-verkapt-loon)
-   [Athlon - ERE certificates: frequently asked questions (14 April 2026)](https://www.athlon.com/nl/kennisbank/ere-certificaten-meest-gestelde-vragen/)
-   [Erecentrum - Income from other activities (ROW)](https://erecentrum.nl/woordenlijst/row/)
-   [ISDE.nl (information site) - ERE payment for charge points, tax section](https://www.isde.nl/ere-vergoeding-laadpaal.html)
-   [ERE-registratie.nl - Frequently asked questions (tax)](https://ere-registratie.nl/veelgestelde-vragen/)
-   [Joulo - Provider comparison (commission incl. and excl. VAT)](https://joulo.nl/en/compare-ere)
-   [Stekker - ERE payment (example: first payout Q1 2027)](https://stekker.com/nl/ere/)
-   [Zeres - payouts (example: advance paid in 2026)](https://www.zeres.nl/)

Do you pay tax on your ERE reward? For private individuals there is no official answer as of 23 September 2026: the Belastingdienst (Dutch Tax Administration) has not published whether the reward is untaxed or falls into box 1 as “income from other activities” (resultaat uit overige werkzaamheden). What is settled is that the reward is not wages if you charge a company car at home (position KG:204:2026:16 of 3 August 2026) - so keep your statements and take any doubts to the Belastingdienst or an adviser.

Below: what is settled, what is uncertain and which source it rests on. This is general information, not tax advice.

## What does the Belastingdienst currently say about the ERE reward?

As of 23 September 2026, one official position deals specifically with the ERE reward: KG:204:2026:16, published by a Belastingdienst knowledge group on 3 August 2026. The question: is the payment for ERE certificates an employee receives for charging an electric company car at home wages under the Wage Tax Act 1964? The answer: no.

For a private individual with their own car and charge point, we found no knowledge group position, no page on belastingdienst.nl and no letter to Parliament that settles income tax. Nor is there older practice to fall back on: under [the HBE system](https://erevergelijken.eu/en/knowledge-base/hbe-versus-ere-2026/) home charging by private individuals did not qualify; according to the NEa, it has only been possible since 2026. The NEa also stresses that ERE is not a subsidy but a market system: the EREs are credited to your registration service provider, which can share the proceeds with you.

## Which tax treatment applies in which situation?

| Situation | Likely treatment | Source and certainty |
| --- | --- | --- |
| Private individual, own car and charge point | Untaxed, or box 1 as income from other activities | No official position - uncertain |
| Employee charges a company car at home | Not wages, so no payroll tax | KG:204:2026:16 - settled |
| Employer reimburses actual charging costs | ERE reward lowers the tax-free allowance, unless arm’s-length arrangements apply | KG:204:2026:16 - settled |
| Benefit-in-kind on a company car | Not mentioned in the position; based on list price | Belastingdienst - inferred |
| Payout still in your account on 1 January | Counts towards your box 3 assets | Belastingdienst - general rule |
| Charge point in a business’s name | Part of business profit; check VAT case by case | No ERE-specific position - likely |
| HOA charging hub on a shared connection | Depends on connection and authorisation arrangements | No ERE-specific position - uncertain |

## Is the ERE reward taxed in box 1?

Nobody knows for certain right now. The only box 1 route that could fit is “income from other activities”. According to the Belastingdienst, this covers income when you are neither an entrepreneur nor an employee, such as a mail carrier or a childminder. It is calculated like an entrepreneur’s profit, and the income-related Health Insurance Act (Zvw) contribution also applies.

There are two readings of whether the ERE reward falls under it:

-   **Taxed in box 1.** Several providers and information sites call this the most likely classification: you sign a contract and receive a predictable annual payment. Lease company Athlon warned in April 2026 that EREs are not automatically tax-free.
-   **Untaxed.** Other providers state that you pay no tax on the proceeds themselves. The argument: as a private individual you do no work - you charge your car and the provider does the registration. Some sites compare it with feeding solar power back to the grid, but the Belastingdienst has not drawn that comparison.

Both readings are defensible; neither is confirmed. If you report the reward, what counts is the result: the reward minus costs such as the commission. So know exactly [what is gross and what is net](https://erevergelijken.eu/en/knowledge-base/bruto-versus-netto-ere-opbrengst/). For an average household it is a few hundred euros a year (estimate yours with the [earnings calculator](https://erevergelijken.eu/en/earnings-calculator/)). If you don’t report it, write down why.

## Does the ERE reward count in box 3?

Not as income. Box 3 does not tax individual receipts but your assets on the reference date of 1 January. If an ERE payout is still in your account on 1 January, it counts towards your assets like any other savings. The tax-free allowance in 2026 is €59,357 per person, or €118,714 with a tax partner. For most households a few hundred euros makes little difference.

## Is the ERE reward wages if you charge a company car at home?

No. According to KG:204:2026:16 the reward is not wages from the employer: the employer neither provides nor pays it, and the benefit belongs to the employee’s personal sphere. Nor is it wages from a third party, because charging is not work you do as an employee. Your employer need not process it in payroll. According to advisory firm Westerveld en Vossers, this also applies to a director-major shareholder (dga) with a company car.

Two caveats:

1.  **Charging allowance.** If your employer reimburses your actual charging costs tax-free, the ERE reward reduces the full cost price per kWh, and with it the tax-free allowance. That does not apply if employer and employee make arm’s-length arrangements on passing on the energy; the energy price at the time of that arrangement is then decisive.
2.  **Not wages does not automatically mean untaxed.** The position covers payroll taxes only, and payroll tax and income tax are separate frameworks, as EV Update noted on 13 August 2026. For income tax, a lease driver is in the same open situation as any private individual.

The position does not mention the benefit-in-kind, which is a percentage of the list price - in 2026, for most electric cars, 18% up to €30,000 and 22% above that - and the ERE reward plays no part in it. Who receives the reward depends on whose name the connection and energy contract are in; see [home charging a lease car](https://erevergelijken.eu/en/knowledge-base/ere-leaseauto-thuisladen/).

## Do you have to charge VAT on your ERE reward?

As of 23 September 2026 there is no Belastingdienst VAT position specific to ERE. In the provider information we reviewed, private individuals are not asked to charge VAT on the reward. You do see VAT on the provider’s own service: commission is usually quoted incl. VAT for private customers (for example 19% or 20%) and excl. VAT for business customers (for example 13% or 15%). As a private individual you cannot reclaim that VAT. So compare on the same basis: 15% excl. VAT is 18.15% incl. VAT.

For businesses it is different. Some providers state that for a self-employed person the ERE proceeds are turnover subject to 21% VAT - a provider interpretation, not a Belastingdienst position. If your provider draws up the invoice on your behalf (self-billing), the Belastingdienst requires this to be agreed in advance, the invoice must state “factuur uitgereikt door afnemer” (invoice issued by the customer), and you as the supplier remain responsible for the VAT. Ask your provider in writing, before the first payout, how it handles VAT.

## What about businesses, business charge points and HOAs?

If the charge point and connection are in your business’s name, the ERE reward logically counts as profit: in income tax for a sole proprietorship, in corporate income tax for a BV. Providers aimed at self-employed people assume the same. There is no ERE-specific position, so agree the treatment with your accountant. More in [ERE for business charge points](https://erevergelijken.eu/en/knowledge-base/ere-zakelijke-laadpunten/); business providers are in the [business comparison](https://erevergelijken.eu/en/business-comparison/).

With an HOA (VvE) charging hub, the arrangements on connection and authorisation determine who receives the reward. We found no ERE-specific tax guidance for HOAs; record the distribution in a formal decision and have the board take advice.

## Which year does the reward fall in, and what should you keep?

Payout timing differs by provider: some paid advances in 2026, others pay for charging year 2026 only in 2027, for example in the first quarter. See the [ERE annual calendar](https://erevergelijken.eu/en/knowledge-base/ere-jaarkalender/) and the [payout tracker](https://erevergelijken.eu/en/payouts/).

Which tax year that counts for is not officially settled either. If the reward is untaxed, only box 3 matters: a payout in 2027 that you save counts on 1 January 2028. If you treat it as income from other activities, profit-calculation rules apply, under which income does not always belong to the year of receipt - it could belong to charging year 2026. You file your 2026 return in spring 2027, possibly before the reward has arrived.

At a minimum, keep:

-   the contract with your registration service provider and the date you signed up;
-   for each charging year, an overview of kWh charged, number of EREs, gross reward, commission and net amount paid out - ask your provider for an annual statement if one isn’t standard;
-   the bank statements for every payout;
-   your own [export of charging sessions](https://erevergelijken.eu/en/knowledge-base/laadsessies-exporteren-voor-ere/);
-   with a company car: the arrangements with your employer on the charging allowance.

In doubt? Call the BelastingTelefoon (0800-0543) or ask a tax adviser, and check belastingdienst.nl each year before you file for any new position.

*This article is general information based on sources we checked on 23 September 2026, not tax advice. Rules and positions can change; for your situation, the view of the Belastingdienst or your adviser is decisive.*

## Frequently asked questions

Is the ERE reward a government subsidy?

No. According to the Dutch Emissions Authority (NEa), the ERE system is not a subsidy but a market system. Your registration service provider receives the EREs in its own name, sells them to buyers such as fuel suppliers and can pay part of the proceeds out to you. The money comes from the market, not from the government.

Do you pay VAT on your ERE provider’s commission?

In practice, yes. Providers usually quote their commission for private customers including VAT, for example 19% or 20% incl. VAT, and for business customers excluding VAT. As a private individual you cannot reclaim that VAT, so always compare rates on the same basis.

Does the ERE reward change the benefit-in-kind on a company car?

There is no indication that it does. The benefit-in-kind (bijtelling) is a percentage of the car’s list price, and knowledge group position KG:204:2026:16 of 3 August 2026 does not mention it. The ERE reward can, however, lower the tax-free charging allowance your employer pays if that allowance reimburses your actual charging costs.

What if the Belastingdienst takes a position later on?

That could affect years for which you have already filed a return; exactly how depends on the position itself. With a complete file - contract, annual statements and bank statements - you can quickly amend or explain your return. Check belastingdienst.nl every year before you file to see whether anything has changed.

Where can you ask a tax question about ERE?

Call the Belastingdienst’s BelastingTelefoon (0800-0543) or ask a tax adviser or accountant. Describe your situation concretely: your own car or a company car, whose name the grid connection is in, and how much you receive per year. Note the date and the answer for your own records.

## Read next

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### Home charging a lease car or company car: who can claim the ERE?

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