Quarter rates motor vehicle tax to be discontinued

What changes?

Do you drive a motor vehicle that still has a quarter rate for motor vehicle tax (motorrijtuigenbelasting, mrb)? Currently you pay a quarter of the normal motor vehicle tax rate. From 1 January 2026 only 2 exceptions remain. These are:

• motor vehicles equipped as tools or workshops
• motor vehicles belonging to fairground or circus operators that are used to transport materials

These last two quarter rates of motor vehicle tax will disappear completely on 1 January 2028. From 2028 onwards, you will have pay the full rate of motor vehicle tax, just like other vehicle owners.

For whom?

• entrepreneurs who use their vehicle as a tool or a workshop
• owners of fairground attractions
• circus operators

When?

The change in the Motor Vehicle Tax Act takes effect on 1 January 2026. From then on 2 quarter rates remain.The change will be implemented in full on 1 January 2028. Then the last quarter rates will also be discontinued, and you pay the full amount of motor vehicle tax (mrb).

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.