SDE++: Low-carbon heat

The content of this page has been checked on 3 August 2026

Do you want to apply for SDE++ subsidy for a heat pump or an electric boiler to produce low-carbon heat? On this page you can find the general conditions and the conditions for each technology.

Lower CO2 emissions, but heat is not fully renewable

You can apply for funding for heat that does not (fully) originate from a renewable source. This category is for technologies that reduce CO2 emissions, but do not produce fully renewable heat.

Because of this, the heat produced cannot be measured and certified under the Guarantees of Origin and Certificates of Origin Regulation (in Dutch).

The General Implementation Regulation (in Dutch) therefore includes extra conditions. It explains:

  • what we mean by 'useful heat';
  • when a production installation is eligible;
  • where and how to install the meters;
  • how to prepare the measurement report.

Emissions Trading System (ETS)

The Emissions Trading System (ETS) is the European system for trading CO2 emission allowances. Under this system, industrial companies must surrender one emission allowance for every tonne (1,000 kilograms) of CO2 they emit. Companies can buy and trade these allowances. This means that companies pay for the CO2 they emit. The ETS is designed to reduce emissions over time by making the number of available allowances smaller.

If you, or the user of the heat, benefit(s) from the ETS, we will include this benefit in the SDE++ correction amount. We may adjust this correction during the production period.

Applying for a heat pump or electric boiler

You can apply for a subsidy for the following technologies:

Aquathermal energy

You can apply for funding for technologies that use heat from water.

The heat pump must have a thermal capacity of at least 500 kWth. It must also have a Coefficient of Performance (COP) of at least 2.5 under average operating conditions. The COP shows how efficiently a heat pump works. The heat pump must use a halogen-free refrigerant.

This system takes heat from surface water, seawater, wastewater or drinking water. The heat can be stored in seasonal storage and used again in winter.

With baseload

There are 2 categories for installations that provide baseload (6,000 full-load hours). This means the installation operates for most of the year and supplies heat continuously. In these categories, the heat may only be supplied to buildings. This means it can be used for district heating, space heating or hot tap water. Greenhouses are not included.

The 2 categories are:

  • Heat supplied to buildings.
  • Heat supplied to buildings with a new heat transfer station. You must not have received funding for this installation under the Heat Networks Investment Grant (WIS). A heat transfer station is a facility with equipment that transfers heat on a large scale to a heat network or to another part of the same heat network.

Without baseload

There is also a category for aquathermal energy without baseload (3,500 full-load hours per year). This means the installation operates for fewer hours each year or only during certain seasons. Heat may be supplied to buildings, greenhouse horticulture or industrial processes.

Air-water heat pump

You can apply in 2 subcategories:

  • Heat supplied to existing buildings. The heat pump must supply heat at a temperature of at least 70°C during the heating season (1 October to 1 May).
  • Heat supplied to existing buildings or existing greenhouses. The heat pump must supply heat at a temperature of at least 40°C during the heating season.

Technical requirements

The system must meet the following technical requirements:

  • The air-to-water heat pump must use a halogen-free refrigerant.
  • The heat pump must have a thermal capacity of at least 500 kWth.
  • The heat pump must have a Coefficient of Performance (COP) of at least 2.5 under average operating conditions.

Solar thermal PVT panels with heat pump

This category only applies to photovoltaic-thermal (PVT) panels. Standard uncovered solar thermal collectors are not eligible.

You can apply for funding for a system that produces heat using solar thermal energy. The system uses collectors that generate both heat and electricity. A water-to-water heat pump increases the temperature of the heat.

Technical requirements

The system must meet the following technical requirements:

  • The heat pump must use a halogen-free refrigerant.
  • The heat pump must have a Coefficient of Performance (COP) of at least 2.5.
  • The heat pump must have a thermal capacity of at least 1,400 kWth.
  • There must be at least 3 m2 of PVT panels for every 1 kWth of heat pump capacity.
  • The total area of the PVT panels must be at least 4,200 m2.
  • You must build a new seasonal heat storage system.
  • You must also install a new day-to-night heat storage system for the heat pump.
  • The heat may only be supplied to a district heating network for space heating and hot tap water in buildings.

Geothermal energy with a heat pump

You can find information about the ‘Geothermal energy with heat pump’ category on Renewable heat.

Industrial heat pump

Companies in the industrial sector can use low-temperature heat in their own processes. An electric heat pump increases the temperature of the heat. Greenhouse horticulture is not considered part of the industrial sector.

The heat must be used at the same site where it is produced.

There are 3 subcategories based on the number of full-load hours per year: 3,000, 5,000 or 8,000 hours.

There are 2 types of heat pumps:

  • Closed heat pumps
  • Open heat pumps

Technical requirements

The system must meet the following technical requirements:

  • The heat pump must use a halogen-free refrigerant.
  • The heat pump must have a thermal capacity of at least 500 kWth.
  • The heat pump must have a Coefficient of Performance (COP) of at least 2.3.

Process-integrated heat pump in an existing evaporation process, with process modifications

For a process-integrated heat pump in an existing evaporation process, there are 3 subcategories based on the number of full-load hours per year: 3,000, 5,000 or 8,000 hours.

Technical requirements

The system must meet the following technical requirements:

  • You must install the heat pump in an existing evaporation process.
  • If you use a closed heat pump, it must use a halogen-free refrigerant.
  • The heat pump must have a thermal capacity of at least 500 kWth.
  • The system COP must be at least 43.0.

For this category, the requirement applies to the system COP, not to the COP of the heat pump itself. The system COP is the ratio between the heat saved and the extra electricity used. By improving the process and using heat pumps, less heat is needed.

To receive funding, you must also meet these requirements:

  • You must use one or more new heat pumps.
  • You must modify the process by implementing at least one of the following measures:
  • Change from a batch process to a continuous process.
  • Install a new evaporation reactor or a new evaporation vessel.
  • Install a new vessel or heat exchanger to recover condensation heat from saturated steam.

The amount of heat (kWhth) eligible for funding is calculated indirectly. We multiply the electricity used by the heat pumps (kWhe) by a factor of 3.0.

Process-integrated heat pump in an existing evaporation process, without process modifications

For a process-integrated heat pump in an existing evaporation process without process modifications, there are 3 subcategories based on the number of full-load hours per year: 3,000, 5,000 or 8,000 hours.

Technical requirements

The system must meet the following technical requirements:

  • You must install the heat pump in an evaporation process.
  • If you use a closed heat pump, it must use a halogen-free refrigerant.
  • The heat pump must have a thermal capacity of at least 500 kWth.
  • The system COP must be at least 4.5.

For this category, the requirement applies to the system COP, not to the COP of the heat pump itself. The system COP is the ratio between the heat saved and the extra electricity used.

The amount of heat (kWhth) eligible for funding is calculated indirectly. We multiply the electricity used by the heat pumps (kWhe) by a factor of 4.5.

Process-integrated heat pump in an existing low-dew-point evaporation process

For a process-integrated heat pump in an existing low-dew-point evaporation process, you can receive funding for up to 8,000 full-load hours.

Technical requirements

The system must meet the following technical requirements:

  • You must install the heat pump in an existing low-dew-point evaporation process.
  • The process-integrated heat pump must recover heat from the humid air in the evaporation process. This heat is then used to produce steam for the existing evaporation process.
  • If you use a closed heat pump, it must use a halogen-free refrigerant.
  • The heat pump must have a thermal capacity of at least 500 kWth.
  • The system COP must be at least 2.5.

For this category, the requirement applies to the system COP, not to the COP of the heat pump itself. The system COP is the ratio between the heat saved and the extra electricity used.

The amount of heat (kWhth) eligible for funding is calculated indirectly. We multiply the electricity used by the heat pumps (kWhe) by a factor of 2.5.

Halogen-free refrigerants in heat pumps

You must use a halogen-free refrigerant in the heat pump. This requirement applies to all categories where a heat pump is part of the installation for which you apply for SDE++ funding.

Calculation of COP for heat pump

The Coefficient of Performance (COP) is calculated by dividing the amount of heat delivered on the condenser side by the amount of electricity used by the heat pump under average operating conditions.

The average operating conditions of the heat pump refer to the typical conditions during the period the heat pump is used. This calculation can be an annual average, or in the case of an industrial open or closed heat pump used in campaign operation, the average of one production campaign.

For the process-integrated heat pump, we speak of the Seasonal Coefficient of Performance (SCOP). This is calculated by dividing the saved heat input by the additional electricity demand.

Data you need

Your supplier can make this calculation for you. You can support the calculation by providing the following data:

  • average supply and return temperature of the source
  • average supply and return temperature of the application
  • expected electricity consumption of the heat pump

In addition, you must mention:

  • the intended brand and model of the heat pump
  • the halogen-free refrigerant to be used
  • a schematic diagram of the production installation and the process in which it will be used

Applying for the use of waste heat

Low-temperature waste heat can be produced by industrial processes, data centres and other businesses. The temperature is too low for the company to use the heat itself. The SDE++ supports the use of this heat at another location, for example in a district heating network. The supply of steam is not eligible under this category.

To receive funding, you must transport the waste heat to a different location from where it is produced.

There are 3 options:

Without a heat pump

The waste heat has a temperature that is high enough for other users. There are 5 subcategories, each with its own funding amount. The funding amount depends on the length of the transport pipeline per unit of capacity.

Technical requirements

The system must meet the following technical requirements:

  • The waste heat source must have a thermal capacity of at least 2 MWth.
  • The heat exchanger at the source and the transport pipeline must be new.
  • Steam must not be supplied.

With a heat pump

The waste heat has a temperature that is too low for other users. A heat pump increases the temperature of the heat. There are 5 subcategories, each with its own funding amount. The funding amount depends on the length of the transport pipeline per unit of capacity.

Technical requirements

The system must meet the following technical requirements:

  • The waste heat source must have a thermal capacity of at least 2 MWth.
  • The heat pump must be new.
  • The heat exchanger at the source and the transport pipeline must be new. The heat pump must use a halogen-free refrigerant.
  • The heat pump must have a thermal capacity of at least 500 kWth.
  • The heat pump must have a Coefficient of Performance (COP) of at least 2.5.

With a high-temperature heat pump

You use the waste heat to produce heat with a high-temperature heat pump at a temperature of at least 100°C.

Technical requirements

The system must meet the following technical requirements:

  • The waste heat source must have a thermal capacity of at least 2 MWth.
  • The heat pump must be new.
  • The heat exchanger at the source and the transport pipeline must be new.
  • The heat pump must use a halogen-free refrigerant.
  • The heat pump must have a thermal capacity of at least 500 kWth.
  • The heat pump must have a Coefficient of Performance (COP) of at least 2.5.
  • The heat pump must be able to produce heat with a supply temperature of at least 100°C during the heating season.
  • The heat must be used for district heating.

The waste heat supplier applies

The company that supplies the waste heat and operates the heat network must apply for the funding. If more than one company is involved, they must apply as a project organisation or a partnership.

No funding for the distribution network

The SDE++ only provides funding for capturing and supplying waste heat, and for the equipment needed to deliver it to the end user, such as a company or a district heating network. The distribution network itself is not eligible for funding.

Applying for an electric boiler

Do you want to produce heat for companies with an electric boiler instead of a gas boiler? Then you can apply for funding. You may also use hybrid boilers that run on both gas and electricity.

The production installation must be new. Converting an existing gas boiler at the site is not allowed. For hybrid boilers, you must measure both the heat produced and the electricity used. You only receive funding for the heat produced with electricity.

You may temporarily store the heat in an intermediate medium, such as molten salt, sand or stones, before transferring it to a liquid.

There are 5 subcategories:

  • Electric boiler for district heating.
  • Electric boiler for use in industry (not for greenhouse horticulture).
  • Electric boiler with high-temperature storage for use in industry (not for greenhouse horticulture).
  • Electric boiler for district heating. You receive a new 5-year funding decision for operating costs only (you must give up an existing funding decision).
  • Electric boiler for use in industry (not for greenhouse horticulture). You receive a new 5-year funding decision for operating costs only (you must give up an existing funding decision).

The last 2 subcategories are for electric boilers that are often idle or not used because the costs are higher than expected. If you already have a funding decision for your installation, you must request withdrawal of the old funding. You must explain why and provide a new calculation of the costs and revenues (business case).

Technical requirements

To receive funding, your installation must meet the following technical requirements:

  • The electric boiler must have a thermal capacity of at least 2 MWth.
  • For district heating or use in a steam system, the produced heat must have a supply temperature of at least 100°C during the heating season. This requirement does not apply outside the heating season.
  • The capacity of the electricity grid connection must be at least equal to the total capacity of all electric boilers at the site.

Additional requirements for an electric boiler with high-temperature storage:

  • The electrical capacity must be at least equal to the thermal capacity.
  • The high-temperature storage system must have at least 4 MWh of storage capacity per MW of thermal capacity of the installation.

In addition:

  • The total capacity of the production installation with high-temperature storage may not exceed 50 MWth.
  • For an electric boiler that only receives funding for operating costs, the funding period is 5 years instead of 15 years, and the installation must start operating within 1 year.

Maximum number of full-load hours for electric boilers with or without storage

To prevent the use of electric boilers from causing additional CO2 emissions, a maximum of 4,800 full-load hours per year applies. This maximum also applies if you use banking for underproduction.

If your installation operates for fewer hours than the maximum number of full-load hours in a year, you may make up the difference later through banking. This is only allowed if the permitted number of production hours is higher than the maximum number of full-load hours.

You may not save extra production for later use (banking of overproduction).

Download a table with tariffs for your installation

Would you like to know the amounts that apply to the category you are interested in? Download the table Tariffs Low-carbon heat SDE++ 2026.

Download a table with documents you need

Would you like to know which attachments you need to include with your application? Download the table Attachments SDE Low-carbon heat.

Commissioned by:
  • Ministry of Economic Affairs and Climate Policy
Is part of:
Renewable energy and climate change