In mid-2026, the Netherlands will implement a truck toll system for all motorways, several national roads (N-roads), and certain local roads near major cities. The toll will affect all trucks over 3.5 tons, regardless of whether they have a Dutch or foreign license plate. A key part of this policy is the revenue recycling scheme, which will make over €1.6 billion available from 2026 to 2030 to help the sector transition to more sustainable transport.
Electrification is still in its early days
As of January 1, 2025, just over 1,100 fully electric trucks were registered in the Netherlands—less than 1% of the total fleet, though this is a sevenfold increase compared to early 2022. According to new CBS data, on average, electric trucks drove less than half the distance of diesel trucks in 2023.
How much will the toll cost?
The toll rate will depend on vehicle weight and CO₂ emissions class, with a proposed average rate of €0.167 per kilometer. Rates are expected to remain fixed for four years to provide business certainty.
Financial impacts will vary per company. Electric trucks will pay significantly less, as the toll is linked to emissions. Zero-emission trucks will receive a discount of about 80 percent compared to EURO VI diesel trucks. Zero-emission trucks up to 4,250 kg (such as electric delivery vans with heavy batteries) are exempt from the toll, preventing these vehicles from being unfairly taxed.
The toll system will work similarly to those in neighboring countries. Trucks must be equipped with a GPS-based onboard unit (OBU) that records the number of kilometers driven on toll roads. This data is collected at toll portals and used for invoicing.
European enforcement rules will ensure compliance. EU countries must share license plate information, allowing Dutch authorities to fine non-payers. Persistent non-payment can result in vehicle impoundment by the Dutch Inspectorate for the Environment and Transport (ILT) or the police.
Double carbon costs for diesel trucks starting in 2027
Diesel trucks will face a double burden from 2027 when the EU introduces ETS2, the second phase of the European Emissions Trading System, specifically targeting road transport.
This system will financially penalize tailpipe CO₂ emissions, likely raising diesel prices by about €0.12 per liter, in addition to the emissions-related truck toll. As a result, transport costs may rise by 15 to 25 percent, significantly affecting cost structures.
Where the revenue goes
The Dutch Ministry of Infrastructure and Water Management (IenW) will manage net toll revenues, which will be reinvested into green transport through subsidies and innovation programs. Examples include:
- AanZET – Purchase subsidy for zero-emission trucks
- SPriLa – Private charging infrastructure for businesses
- SWIM – Hydrogen mobility support
- ERS – Electric road systems pilot projects
- Broader funding for improving supply chain efficiency and innovation
In 2024, €70 million was already made available, followed by €100 million in 2025. These funds are advances from the Mobility Fund and will be reimbursed from toll revenues starting in 2026. Over €320 million per year will be available from then on, although this will decrease as more operators switch to electric trucks.
Monitoring and open questions
The truck toll law requires monitoring and evaluating effectiveness, focusing primarily on quantitative indicators such as application numbers, budget allocations, and completed projects. However, questions remain about whether this will be enough to measure broader impacts, such as competitiveness or climate neutrality.
Key questions include:
- Which measures offer the best ‘no regret’ climate return per euro?
- How do businesses experience the policies and subsidies in practice?
- How will overlapping measures (toll and ETS2) affect the adoption rates of electric trucks?
- Will higher costs trigger modal shifts or shorter supply chains?
- How will low-margin and high-transport cost sectors like construction and agri-food cope?
- What challenges do small firms face versus larger firms?
- Is there a level playing field for firms using electric trucks?
- Will the transport industry structure change due to consolidation or exit of firms?
- What are the effects on leasing, real estate, and utilities firms?
- Where does regulation hinder rather than help?
- How can public-private partnerships accelerate the transition?
- What Dutch practices can be scaled or exported internationally?
The transition to a climate-neutral transport sector is underway. The foundation is being laid with the truck toll, ETS2, and revenue recycling in place. But success depends on the right policy balance, business adoption, and learning from real-world practice.
Walther Ploos van Amstel.