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The end of net metering in 2027 for businesses with solar panels

October 23, 2026

Dutch net metering ends on 1 January 2027 for connections up to and including 3x80A, businesses included. What changes, what it costs and what to do about it.

In short

Dutch net metering (salderingsregeling) ends on 1 January 2027 in one step, for every connection up to and including 3x80A, businesses included. After that, until 2030, you get at least half the bare power price for what you export. Power you use yourself becomes worth much more than power you export. Large connections could never net meter.

Who loses net metering

Net metering is running the meter backwards. Every kWh you export during the day is offset on the annual bill against a kWh you buy in the evening, energy tax included. That stops on 1 January 20271, and not gradually: the old plan to phase the scheme out from 2025 was replaced by a stop in one step2.

Whether it affects a business depends on the connection.

  • A small connection, up to and including 3x80 amps. Only on such a connection may you net meter3. That includes businesses: business customers can have a small connection4, and the government names SMEs with a connection of at most 3x80 amps explicitly5. Think of a garage, a bakery or an office with panels on the roof.
  • A large connection, above 3x80 amps. Here you could never net meter, so nothing changes on 1 January 2027. What solar panels earn on such a connection depends on the contract, the price per quarter hour and the export limit.

You can tell a large connection by its contracted transport capacity: a number of kW in the contract with the grid operator, which measures consumption per quarter hour. The rest of this article is about the small connection.

What changes on 1 January 2027

From 2027 the supplier no longer offsets exported power against what you buy3. You pay the full price with energy tax for every kWh you buy, and you get a compensation for what you export. Three rules apply.

  1. Until 1 January 2030 the compensation is at least half the power price, excluding energy tax and VAT3.
  2. Averaged over a month, the compensation may not be negative1, not even when the price drops below zero on sunny afternoons.
  3. Feed-in costs remain. In the model contract the supplier has charged them per exported kWh since 20266, and they can be higher than the compensation3.

Worked example: a small business with 25 kWp

What that costs is easiest to see in an example. Say a small business uses 30,000 kWh a year and has 25 kWp on its roof, good for about 23,000 kWh. It uses 9,000 kWh of that directly, exports 14,000 kWh and buys 21,000 kWh. Power costs €0.10 per kWh before taxes, and from 2027 the supplier pays the legal minimum compensation of €0.05.

2026, with net metering2027, without net metering
Bought21,000 kWh21,000 kWh
Exported14,000 kWh14,000 kWh
Billed consumption7,000 kWh21,000 kWh
Power, €0.10 per kWh€700€2,100
Energy tax€641€1,650
Compensation for exports−€700
Per year€1,341€3,050

The energy tax uses the 2026 rates: €0.09161 per kWh up to 10,000 kWh and €0.06671 above that7. Feed-in costs are left out, because suppliers already charge them today.

The difference is €1,709 a year: every exported kWh earns over €0.12 less than now. A kWh the business uses itself keeps its value. It saves €0.10 of power and €0.067 of energy tax, almost €0.17 together. From 2027 an exported kWh earns €0.05.

Without net metering, exported power earns less than a third of what it earns now

What the 14,000 kWh the example business exports a year are worth, in euros

What the 14,000 kWh the example business exports a year are worth, in euros
PowerEnergy taxLost
2026, with net metering1,400 euros1,009 euros0 euros
2027, without net metering700 euros0 euros1,709 euros
With net metering, every exported kWh is offset against a bought one, saving €0.10 of power plus the energy tax. Without it, the supplier pays the legal minimum compensation of €0.05 per kWh. Source: the worked example above, with the 2026 energy tax rates.

What to do about it

Without net metering, what solar panels earn depends on how much of the power the business uses itself. A sunny day shows where the room is: for most of the day the roof generates more than the business uses, and that surplus goes to the grid.

On a sunny day, almost half the solar power goes to the grid

Solar output and consumption per quarter hour on Tuesday 20 May 2025, from 5:00 to 22:00. Solar output rises to 16 kW around 13:45. Consumption is around 6.5 kW during the day and drops to 2 to 4 kW after 18:00. From 8:15 to 20:15 the roof generates more than the business uses.

Tuesday 20 May 2025, for a business like the one in the worked example: 25 kWp on the roof, good for 23,000 kWh a year, and 30,000 kWh of consumption. The roof generated 151 kWh, and 70 kWh of it went to the grid. Source: solar power calculated from KNMI weather and scaled to 23,000 kWh a year; the consumption is an example profile of a business open on weekdays from 6:00 to 18:00.

There are three levers to get more out of that surplus.

  1. Moving consumption to the middle of the day, such as a heat pump that preheats during the day, a company car that charges while the sun shines or equipment that runs in the afternoon instead of the evening.
  2. A battery that keeps the surplus for the evening. How to size a battery is explained in sizing a battery for a business.
  3. Comparing feed-in contracts. The compensation per exported kWh and the feed-in costs together decide what exporting earns net, and they differ per supplier. The floor of half the power price applies until 1 January 20303.

For an adviser the question is then manageable: calculate 2027 without net metering, and see how much of the output the client can use themselves. An annual total is not enough for that. Whether a heat pump or charge point catches the midday sun only shows when you put consumption and output side by side per quarter hour.

What Wattix does here

Wattix calculates a year quarter hour by quarter hour. Per contract you set the feed-in compensation and any feed-in costs, and per scenario whether a battery is added. That shows how much of the output the client uses themselves and what the rest earns. How to enter contracts is explained at compare energy contracts, and what Wattix does with solar power at use more of your own solar power.

What else a simulation calculates and how accurate it is, you can read in what an energy simulation is.

De Installatiemakers
“You always have to make assumptions. But a platform like Wattix gives you the freedom to present results to your client in your own way, with the confidence that the underlying calculation model provides the same solid foundation every time.”
Fred Theunissen, De Installatiemakers

Frequently asked questions about the end of net metering

Does the end of net metering apply to businesses too?

Yes, to businesses on a small connection, up to and including 3x80 amps. For them net metering stops on 1 January 2027, as it does for households. A larger connection could never net meter, so nothing changes there on that date.

How do you tell whether a business has a small or a large connection?

Look at the connection rating. A small connection goes up to and including 3x80 amps. A large connection has a contracted transport capacity in kW in its contract with the grid operator, which measures consumption per quarter hour.

What do you get for exported power on a small connection from 2027?

Until 1 January 2030, at least half of the price you pay for electricity, excluding energy tax and VAT. Averaged over a month, the compensation may not be negative. Suppliers may charge feed-in costs per kWh, and those can be higher than the compensation.

What does the end of net metering cost a small business?

That depends on how much it exports. In the worked example, a business with 25 kWp on its roof exports 14,000 kWh a year. Without net metering it pays €1,709 a year more for power: every exported kWh earns over €0.12 less.

May an energy supplier charge feed-in costs?

Yes. In the model contract the supplier has charged them per exported kWh since 2026. They remain after 1 January 2027, and they can be higher than the compensation for the exported power.

Can the compensation for exported power be negative?

On a small connection not averaged over a month: the law sets that the compensation, weighted over a month, may not be negative. Feed-in costs come on top of that, and they can be higher than the compensation.

Why is a kWh used on site worth more than an exported one?

A kWh you use yourself is one you do not buy, so it saves the power price plus energy tax. From 2027 an exported kWh earns only the compensation. In the worked example that is almost €0.17 against €0.05 per kWh.

What changes for a business with a large connection?

Nothing about net metering, because a connection above 3x80 amps could never net meter. There, the contract, the price per quarter hour and the export limit decide what solar panels earn.

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Sources

  1. Staatsblad 2025, 17, Wet van 18 december 2024 tot wijziging van enkele wetten ter uitvoering van de beëindiging van de salderingsregeling (in Dutch), article V: "Deze wet treedt in werking met ingang van 1 januari 2027", the act enters into force on 1 January 2027. Article I, part C, on the compensation: for an active customer with a small connection it "gemiddeld gewogen over een periode van een maand niet kan worden vastgesteld op een negatief bedrag", may not be set at a negative amount as a weighted average over a month. ↩ ↩2

  2. Rijksoverheid, Salderingsregeling stopt in 2027 (in Dutch): "Eerder was het plan om deze vanaf 2025 af te bouwen. Maar het kabinet heeft besloten om de regeling in 2027 helemaal te stoppen en niet eerder af te bouwen." The earlier plan was to phase it out from 2025; the cabinet decided to stop it entirely in 2027 instead. ↩

  3. ACM ConsuWijzer, Salderen en terugleveren (in Dutch): "Alleen afnemers met een kleine aansluiting mogen salderen", only customers with a small connection may net meter; from 2027 the supplier no longer offsets the power you use against the power you export; "Tot 1 januari 2030 is dit minstens 50% van de prijs die u betaalt voor elektriciteit zonder energiebelasting en btw", until 1 January 2030 the compensation is at least 50% of the price you pay excluding energy tax and VAT; and feed-in costs "kunnen soms hoger uitvallen dan de vergoeding", can sometimes be higher than the compensation. ↩ ↩2 ↩3 ↩4 ↩5

  4. ACM, Afnemers en aansluitingen (in Dutch): most households have a small connection "tot en met 3x80 ampère", up to and including 3x80 amps, and "Maar zakelijke afnemers kunnen ook een kleine aansluiting hebben", business customers can have a small connection too. ↩

  5. Ondernemersplein, Afschaffen salderingsregeling vanaf 2027 (in Dutch): the change affects "mkb-bedrijven met een elektriciteitsaansluiting van maximaal 3x80 ampère (kleinverbruikers)", SMEs with a connection of at most 3x80 amps. ↩

  6. ACM, ACM: terugleverkosten zonnestroom niet onredelijk, contracten wel moeilijk te vergelijken (in Dutch), 17 December 2025: for the model contract from 1 January 2026, "schrijft de ACM voor dat energieleveranciers terugleverkosten altijd per kilowattuur teruggeleverde stroom moeten berekenen", suppliers must always charge feed-in costs per exported kWh. ↩

  7. Belastingdienst, Energiebelasting (in Dutch), electricity rates per kWh in 2026: €0.09161 up to 10,000 kWh and €0.06671 from 10,001 to 50,000 kWh. ↩