Your energy bill explained: structure and instalment amount
By Laurens Arends · updated 05-10-2026
Average energy bill amount in the Netherlands
You usually pay an instalment every month. Once a year, your supplier compares those advance payments with your actual costs. You then receive the annual bill. After a move or switch, a final bill follows. According to the calculation by CBS and PBL from February 2026, the average energy bill amounts to € 1.993 per year, or an instalment of about € 166 per month.
The researchers calculate with the prices of January 2026, 928 m³ of gas and a net 1.747 kWh of electricity. This national average does not include feed-in charges. Is your energy bill too high compared with the national average? Then it may be useful to change energy supplier.
Structure of the energy bill: what do you pay for what?
The structure of the energy bill consists of several items. Some amounts depend on your consumption, others you also pay if you use almost no energy.
| Item | How is it calculated? | Who determines it? | Where does the money go? |
|---|---|---|---|
| Variable supply costs | Consumption in kWh and m³ times the agreed rate | Energy supplier and contract | Energy supplier, among other things for purchasing, operations, risk and margin |
| Fixed supply charges | Fixed amount per connection and period | Energy supplier | Energy supplier |
| Feed-in costs | According to the method and tiered scale or rate in your contract | Energy supplier | Energy supplier |
| Grid operator charges | Fixed rates and capacity rates for connection, transport and meters | ACM sets the maximum rates | Regional grid operator |
| Energy tax | Per kWh of electricity and per m³ of gas | Government | Rijksoverheid |
| Energy tax reduction | Fixed amount per residential unit with an electricity connection | Government | Is processed as a discount on the bill |
| VAT | 21% on supply, grid management and energy tax | Government | Rijksoverheid |
Supply costs
You calculate the variable supply costs by multiplying your electricity consumption by the rate per kWh and your gas consumption by the rate per m³. With a fixed contract, only the agreed supply rate is fixed. Taxes and grid operator charges can change. In addition, you pay fixed supply charges, formerly often called the standing charge. This amount is independent of your consumption. A separate, uniform gas surcharge does not exist.
Grid operator charges
Your grid operator maintains the cables, gas pipes, connection and meters in your region. You cannot choose this grid operator yourself. The supplier puts the grid operator charges on your energy bill and passes them on.
According to CBS and PBL, the average grid operator charges in their household model for 2026 amount to € 745 including VAT: € 477 for electricity and € 268 for gas. The ACM increased the regional grid tariffs for 2026 by an average of € 25 per household, or 3,38%. The amount on your energy bill depends on the grid operator and the capacity of your connections.
Energy tax and VAT in 2026
The energy tax is fixed by law and is the same at every supplier. What is special is that VAT is also levied on the energy tax. That is why we show our calculation below including 21% VAT, based on the official tax rates excluding VAT from the Belastingdienst for 2026. The rates mentioned apply to normal household consumption in the first two tax brackets.
| Tax item in 2026 | Amount including VAT |
|---|---|
| Energy tax on gas | € 0,72680 per m³ |
| Energy tax on electricity | € 0,11085 per kWh |
| Energy tax reduction | € 628,96 discount per year |
The discount applies to an electricity connection at a building with a residential function, even if the discount is higher than your calculated energy tax. According to the Belastingdienst, the former Opslag Duurzame Energie- en Klimaattransitie, ODE, has had a zero rate since 2023 and therefore does not form a separate cost item in 2026.
Solar panels, net metering and feed-in charges
Do you have solar panels? Then this has consequences for the structure of the energy bill. In that case, the annual bill must show your consumption and feed-in. Up to and including 31 December 2026, you can still net electricity fed back against your consumption annually. From 1 January 2027, the net metering scheme ends.
For a surplus, you receive the contractual feed-in fee. Suppliers may also charge feed-in charges. CBS and PBL estimate the feed-in charges in January 2026 at an average of € 244 per year for 1.940 kWh of feed-in. Your costs may differ from this depending on your supplier, the contract and the amount you feed back.
Energy bill with a heat network
With district heating, the bill shows heat consumption in gigajoules, fixed costs, metering costs and often the rental of the delivery set. The ACM sets maximum rates, but a supplier may charge less. For 2026, according to the ACM, the maximum variable heat rate is € 40,97 per GJ including VAT.
For the supply of space heating and hot tap water, the maximum total fixed costs according to the ACM amount to € 827,91 per year. This includes the fixed supply rate, the metering rate and the rental of a standard individual delivery set without a heat exchanger. Which items apply depends on your installation. If you get heat via your landlord or VvE, different rate rules apply.
Where does the money from your energy bill go?
The supplier draws up the energy bill and receives the entire amount. Part of the money the energy supplier receives must be passed on to the grid operator and the government. In general, less than half of the energy bill actually goes to the energy supplier. This is also evident from the example below. It is our own calculation using the rounded amounts from CBS and PBL for January 2026. Due to rounding, the sum may differ by € 1.
| Final recipient | Amount per year | Share of € 1.993 |
|---|---|---|
| Energy supplier | Approx. € 835 | 42% |
| Grid operator | Approx. € 616 | 31% |
| Rijksoverheid, net energy tax and VAT | Approx. € 543 | 27% |
The approx. € 835 is of course not pure profit. From this, the supplier pays for, among other things, energy purchasing, imbalance, staff, systems and operations. Note: the tax reduction has already been deducted from the government share. For this breakdown, we took the VAT out of the supply and grid operator charges and added it to the government share. As a result, the amount for the energy supplier is lower than the supply costs including VAT shown on the bill.
Annual bill, final bill and instalment
The structure of the energy bill is strictly regulated. According to ACM ConsuWijzer your consumption, total costs, instalments paid, any feed-in and the amount to be paid or refunded must be on the first page. Further on, you will find the rates, taxes, grid operator charges, meter readings and corrections.
On the annual bill, the supplier settles your costs against the instalments paid. Getting money back does not automatically mean that your energy was cheap; above all, it means that you paid too much in advance.
According to ACM ConsuWijzer, after a move or switch you will receive a final bill within six weeks covering the period since your previous bill.
Instalment: advance payment on your annual bill
The instalment is not a bill for the energy you actually used that month. Your supplier estimates the annual costs and spreads them over twelve equal advance payments. As a result, in summer you also pay towards the higher gas consumption in winter.
The estimate uses rates, taxes, grid operator charges and historical consumption at the address. In new-build homes, consumption history is lacking and the first estimate is less certain.
Check the instalment against your consumption and cost overviews. Adjust it after adding extra insulation, installing solar panels or when occupants change. A lower advance payment saves nothing and can lead to a high additional payment. With an unnecessarily high advance payment, your supplier temporarily holds on to too much money.
You can usually request an adjustment of the instalment via the app or website. If the supplier rejects your request, it must be able to explain why the proposed instalment fits the expected annual costs.
Energy bill too high? Check these points
If your energy bill seems too high, first check whether the difference is caused by more consumption, higher rates or an error. Do not just compare the final amount with last year, but go through the calculation step by step.
| Check | What should you watch out for? |
|---|---|
| Billing period | Does the bill actually cover twelve months and is there no overlap with the previous billing period? |
| Meter readings | Are the opening and closing readings correct and does it state whether they were measured, submitted or estimated? |
| Supply rates | Do the rate per kWh, the rate per m³ and the fixed supply charges match your contract? |
| Solar panels | Are consumption, feed-in, net metering, fee and feed-in charges correct? |
| Advance payments and discount | Have all instalments paid and any promised contract discount been settled? |
With a meter that cannot be read remotely, it is up to you to submitting meter readings. If usable readings are missing, the supplier may estimate consumption on the basis of previous consumption and weather data. The bill must show that a reading has been estimated. Be careful, because with an estimate the energy bill may be too high. Contact the energy supplier and submit the actual meter readings. When moving or switching, always take photos of the meter readings and keep them.
A high bill does not always contain an error. For January 2026, CBS and PBL calculated approx. € 3.370 for a large, old detached house with several occupants, compared with approx. € 1.020 for a home heated mainly by electricity. In other words, there is a lot of variation in energy bills and instalments.
If the bill really is incorrect, submit a complaint in writing and attach meter photos, the contract and your calculation. According to ACM ConsuWijzer, the supplier must decide within eight weeks. If you cannot resolve it, you can go to the Geschillencommissie Energie en Water if your supplier is affiliated with it, or to court. You can also report the problem to ACM ConsuWijzer.
If you cannot pay the energy bill
Contact the energy supplier immediately and ask for a payment arrangement. According to ACM ConsuWijzer, the supplier sends a total of three payment reminders before a possible disconnection. With each reminder, you get at least two weeks to pay after all. The supplier must try to make contact and offer an arrangement.
Also seek help from your municipality or a debt counsellor. As long as you are in contact with the supplier about a payment arrangement, a written complaint about the bill is pending or you are registered with a debt counsellor, you may not be disconnected. Therefore contact your supplier and the municipal debt assistance service as soon as possible. If necessary, try to use less energy so that your energy bill is not too high. For this, see our saving tips.
Frequently asked questions about the energy bill
How is my energy bill structured?
You pay variable and fixed supply charges, grid operator charges, energy tax and VAT. If you have solar panels, the bill also shows consumption, feed-in, net metering, feed-in fee and any feed-in charges. The supplier collects everything and passes on taxes and grid operator charges.
What is an instalment?
The instalment is a monthly advance payment on your expected annual costs. The supplier estimates your annual energy bill and usually divides it by twelve. On the annual bill, the advance payments are settled against your actual costs.
What is the difference between an annual bill and a final bill?
You receive an annual bill every year as long as you remain a customer. A final bill follows when the contract ends due to a move or switch and only covers the period since the previous bill. The final bill must be sent within six weeks.
Why is my energy bill too high?
An energy bill can rise due to more consumption, higher supply rates, grid operator charges, feed-in charges or an instalment that is too low. Also check the billing period, meter readings, contract rates, energy tax and solar panel calculation.
What does calorific correction on the gas bill mean?
Your gas meter measures cubic metres, while the energy content of natural gas varies somewhat. The calorific correction converts the measured volume into a standard amount of energy. As a result, the billed gas consumption may differ slightly from the bare difference between the meter readings.