Short answer: from 1 January 2027 you can no longer offset the electricity you feed back against the electricity you take from the grid [1][2]. You then pay energy tax and VAT on all electricity you take from the grid, and you receive a separate feed-in fee for electricity you feed back [2]. Electricity you generate and use straight away stays free of tax [1][2]. On a dynamic contract, when you use electricity matters more.
What is net metering?
Until 31 December 2026 your supplier nets, over the year, the electricity you feed back against the electricity you use, including energy tax and VAT [1][2]. If you feed back 2500 kWh in summer, you may use 2500 kWh in winter without paying electricity costs, network costs and energy tax on it, according to the Dutch government [1].
What changes on 1 January 2027?
According to the ACM, from that date [2]:
- No more netting. Supply and feed-in are settled separately.
- Tax on all supply. You pay energy tax and VAT on all electricity you take from your supplier.
- A feed-in fee. Your supplier pays a reasonable fee for electricity you feed back. Until 1 January 2030 that is at least 50% of the bare supply price (the price without energy tax and VAT) [1][2][3].
- Feed-in charges can remain. Suppliers may keep charging for feed-in, only for customers with solar panels. Those charges can sometimes be higher than the fee [2][4].
The law also says that, for a small connection, the fee averaged over a month may not be negative [3]. After feed-in charges are deducted, the ACM says a negative amount per kWh can still remain [4].
And with a dynamic contract?
On a dynamic contract your feed-in fee depends on the current electricity price, which can differ by hour or by quarter-hour [2]. One example: Eneco writes that from 2027 dynamic customers receive the current hourly market price for all electricity they feed back, and that this rate can be positive or negative [5].
What that means in practice:
- Feeding back in sunny hours often pays little. The ACM points out that the market value of fed-back electricity stays limited [4]; on Electricity price today you can see how low the hourly price falls. Using it yourself saves the most: electricity from your panels that you use directly is not taxed and does not go through a supplier [1].
- Feed-in charges at dynamic suppliers are low. The ACM writes that customers of dynamic suppliers pay “little or no” feed-in charges, because those suppliers incur fewer costs for households with solar panels [6].
- The risk is higher. According to the ACM, dynamic contracts are only of interest if you can bear the risk of strongly varying rates [6].
Whether a dynamic contract works out lower for you depends on your usage, your generation and your supplier’s rates. We do not calculate that for you; compare the terms yourself. More on the differences is in Dynamic vs fixed contract.
Getting more from your solar panels after 2027
The ACM advises using solar electricity as much as possible at the time you generate it [6]. In practice:
- See which hours have a low price. On Electricity price today and Electricity price tomorrow you see the hourly market price. According to the ACM, the next day’s prices are published every day around 16:00 [7].
- Shift large appliances to sunny hours: washing machine, dryer, dishwasher, boiler and charging an electric car. Tips are in Cheapest hours for electricity.
- Measure what you feed back. A P1 meter on your smart meter shows whether you are taking electricity or feeding it back.
- Add the low-price hours to your calendar with our calendar file.
Does your contract run past 1 January 2027?
Check what your contract says about net metering. The legal scheme ends on 1 January 2027 and your supplier cannot postpone that date, but your contract may still give you a right to net. Your supplier must split your usage and feed-in into the period up to and including 31 December 2026 and the period from 1 January 2027 [2]. If you are unsure, ask your supplier.
Also check how feed-in charges are written in your contract. In the model contract that suppliers have had to offer since 1 January 2026, feed-in charges are calculated per kWh fed back [6].
Sources
- Rijksoverheid, Salderingsregeling stopt in 2027 (accessed 19-10-2026): https://www.rijksoverheid.nl/onderwerpen/energie-thuis/salderingsregeling
- ACM ConsuWijzer, Salderen en terugleveren (accessed 19-10-2026): https://consument.acm.nl/elektriciteit-en-gas/duurzame-energie/wat-is-salderen
- Staatsblad 2025, 17: wijziging van de Elektriciteitswet 1998 (beëindiging salderingsregeling), artikel 2.34 leden 7 en 9 (accessed 19-10-2026): https://zoek.officielebekendmakingen.nl/stb-2025-17.pdf
- ACM, Onderzoek naar terugleverkosten voor zonnestroom, paragraaf 5.1 (accessed 19-10-2026): https://www.acm.nl/system/files/documents/onderzoek-naar-terugleverkosten-voor-zonnestroom.pdf
- Eneco, Terugleveren bij een dynamisch energiecontract (accessed 19-10-2026): https://www.eneco.nl/klantenservice/dynamisch-energiecontract/dynamisch-en-terugleveren/
- ACM, ACM: terugleverkosten zonnestroom niet onredelijk, contracten wel moeilijk te vergelijken (17 December 2025, accessed 19-10-2026): https://www.acm.nl/nl/publicaties/acm-terugleverkosten-zonnestroom-niet-onredelijk-contracten-wel-moeilijk-te-vergelijken
- ACM, Energiemonitor ACM: Tarieven licht gedaald, start verwarmingsseizoen goed moment om energiecontract te checken (accessed 17-10-2026): https://www.acm.nl/nl/publicaties/energiemonitor-acm-tarieven-licht-gedaald-start-verwarmingsseizoen-goed-moment-om-energiecontract-te-checken
This guide was written with the help of AI and checked against sources.