Extra heavy vehicle tax on trucks over 3,500 kg

What changes?

Do you operate a heavy truck? An extra heavy vehicle tax will be imposed on all lorries that weigh over 3,500 kilograms, that are used to transport goods. When a truck drives on a road where the taxation is applicable, an on-board unit will register the distance covered. The amount of tax will be based on the number of miles driven on Dutch motorways, as well as various regional and local roads.

Private providers of toll services will register and collect the heavy vehicle tax on behalf of the government of the Netherlands.

For whom?

• transporters driving trucks over 3,500 kilograms.

The tax will not be imposed on:

• coaches
• fire trucks
• garbage trucks
• (mobile) cranes
• agricultural vehicles

When?

It is expected the new tax will be levied from 2026.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or the Staatscourant (in Dutch).