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).