Are you established you live in the Netherlands and do you own 1 or more vehicles? Then you will have to pay motor vehicle tax (motorrijtuigenbelasting,mrb). This applies to:
Paying motor vehicle tax
When you register your vehicle, you automatically receive an assessment from the Dutch Tax and Customs Administration (Belastingdienst). You pay the motor vehicle tax (also known as road tax) once every 3 months. You yourself are responsible for paying the motor vehicle tax in time. If you have not received the bill within 1 month you should call the Tax Information Line Cars.
Calculating motor vehicle tax
The amount of tax you have to pay depends among others on:
- the type of vehicle
- its weight
- the type of fuel
- its environmental impact
You can use the motor vehicle tax rate tool (in Dutch) to calculate the tax rate.
Surcharge for older diesel cars
Do you have an older diesel car? You have to pay surcharge on the motor vehicle tax (particulate matter surcharge or soot tax, in Dutch).
Calculating rates for trucks
For trucks you can calculate the rate for the motor vehicle tax using special tables per Euro emission standard (in Dutch). For some trucks you have to pay heavy vehicle tax (belasting zware motorrijtuigen, bzm) as well as motor vehicle tax.
Foreign number plate
Are you a resident of the Netherlands and do you own a motor vehicle displaying a foreign number plate? You have to file your Dutch motor vehicle tax return before you start using the car in the Netherlands. Use the (Dutch-language) form Notification motor vehicle tax foreign number plate. In general, you also have to pay private motor vehicle and motorcycle tax (bpm). For this, you have to file a bpm return.
If you use a motor vehicle in the Netherlands that is registered abroad for no more than 2 weeks, you can apply for an exemption.
Reduced rate motor vehicle tax for vans
Do you use (delivery) van for your business? A reduced rate applies to vans that meet specific layout requirements (in Dutch), and if:
- you are an entrepreneur for the purposes of turnover tax;
- the van is registered in your name or your company’s name; and
- more than 10% of the distance (in kilometres) you drive is for business purposes.
Heavy company cars
Some heavy company cars are taxed as passenger cars, such as:
- dual cab pick-up trucks or delivery vans with a maximum authorised mass of more than 3,500 kilograms
- vans that do not comply to the requirements for vans (in Dutch).
You also pay private vehicle and motorcycle tax (bpm) for these cars.
When do you pay less or no motor vehicle tax?
You do not pay motor vehicle tax if your motor vehicle does not emit any CO2. For cars that emit 1-50 grams of CO2 (for instance hybrid cars) you pay half of the tax rate. You can apply for an exemption for some vehicles (in Dutch). This means you do not have to pay motor vehicle tax (mrb) or you pay less motor vehicle tax.
Electric and hydrogen vehicles
You do not pay motor vehicle tax (zero tariff) for:
- fully electric cars
- hydrogen powered cars
Do you own a vintage vehicle? You may have to pay less or no mrb at all. Please consult the classic vehicle tax rate tool (in Dutch) to assess what applies to your specific situation. To be eligible for the transitional arrangement, please fill out the Dutch-language special rate request form for motor vehicle tax (the pdf) and send it to the Dutch Tax and Customs Administration.
Road-building work vehicles
Do you use heavy vehicles to build and maintain roads? These may be exempt from heavy vehicle tax (bzm) and motor vehicle tax (mrb).
You can apply for a refund of your motor vehicle tax (in Dutch) for:
- a motor vehicle with foreign plates which is no longer used on Dutch roads
- a motor vehicle without licence plates, which in the meantime has been fitted with plates