Temporary reduction in motor vehicle tax for commercial vehicles
Published by:
Netherlands Enterprise Agency, RVO
< 1 min read
Effective date of this change in law: 1 July 2026
What changes?
Do you have a van for which the business rate applies, or a truck? Then from 1 July you temporarily pay less motor vehicle tax (motorrijtuigenbelasting, MRB). The government has decided on this measure because of the rising fuel prices.
The main changes are:
- Do you have a (delivery) van with the business rate? Then from 1 July 2026 until 1 January 2027, you pay 50% less motor vehicle tax.
- Do you have a truck that weighs 12.000 kilograms or more? Then you no motor vehicle tax from 1 July until 1 January 2027.
- Do you have a lorry that weighs less than 12.000 kilograms? Then from 1 July 2026 a zero rate will apply anyway. So, you pay no motor vehicle tax.
- The reduction does not always take effect immediately from 1 July. You pay motor vehicle tax per 3-month period. The reduce rate will apply from the 1st period starting on or after 1 July 2026.
For whom?
- entrepreneurs with a (delivery) van for which the business rate applies
- transport businesses
- entrepreneurs with 1 or more trucks
When?
The temporary reduction in motor vehicle tax applies from 1 July 2026 until 1 January 2027. The lower rate applies from the first 3-month period starting on or after 1 July 2026.