Dutch Dispensation Rights (DPR): What You Need to Know for 2025

The 2025 CO₂ tax rate is set at €87.90 per ton. For companies under the EU Emissions Trading System (ETS), the tax rate will be adjusted based on the average DEC25 ETS price of September and October. This average DEC25 price for September and October 2025 was €66.76. This means the CO₂ tax will be €21.14. The trading period for 2025 DPRs will commence on May 1, 2026, and close on August 31, 2026. As in past years, ACT will provide the expertise and network connections you need to manage any DPR surpluses or shortfalls efficiently.  

The Dutch CO₂ tax, implemented in 2021, targets industries with the aim of reducing emissions by 14.3 million tons by 2030. The tax will increase each year, making efficient emissions management essential. DPRs, or Dispensation Rights, are tradable certificates that allow for a portion of emissions to be exempt from taxation. Companies emitting less CO₂ than their DPR allocation can sell their surplus rights, while those with a shortfall can purchase additional rights to meet compliance.   

Since the launch of DPR trading, ACT has facilitated numerous transactions across various sectors. By leveraging our extensive network, we connect companies needing DPRs with those with surplus rights. From drafting legal frameworks to managing the complexities of settlement, our team—featuring DPR specialists Ushan Razai and Friso de Vos—offers a seamless experience that saves you time and minimizes administrative burden.   

As industries in the Netherlands work to reduce carbon emissions in line with the country's climate targets, compliance requirements continue to evolve. At ACT, we’re here to guide your business through the intricacies of Dutch Dispensation Rights (DPR) trading, ensuring compliance while optimizing your emissions management strategy.