Motor vehicle tax (mrb)

Are you established in the Netherlands and do you own 1 or more vehicles for your business? Then you will have to pay motor vehicle tax (motorrijtuigenbelasting, mrb). This applies to:

• cars
• vans
• motorcycles
• buses
• lorries

Paying motor vehicle tax

When you register your vehicle, you automatically receive an invoice from the Netherlands Tax Administration (Belastingdienst). You pay the motor vehicle tax (also known as road tax) via direct debit (automatische incasso) each month or via the invoice the Tax Administration will send you every 3 months. You must make sure that you pay the motor vehicle tax in time. If you have not received the invoice within the 1st month of each period, you should call the Tax Information Line Cars.

Calculating motor vehicle tax

The amount of tax you have to pay depends on, among others:

• 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.

Calculating the rate for trucks

For trucks you can calculate the rate for the motor vehicle tax using special tables per Euro emission standard (in Dutch).

Does your truck have a coupling device to tow a trailer? To calculate the tax rate, you must use the maximum allowed weight of your truck plus the maximum allowed weight of a trailer you can couple to your truck. It does not matter if your truck actually tows a trailer. The presence of the coupling device determines the weight and therefore the amount of motor vehicle tax.

For some trucks you have to pay heavy vehicle tax (belasting zware motorrijtuigen, bzm) as well as motor vehicle tax.

Motor vehicle tax for vans

Do you use (delivery) van for your business? Then you may be allowed to pay a reduced rate. You pay the reduced rate if:

• you are an entrepreneur for VAT purposes, and
• 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, and
• your van meets specific layout requirements (in Dutch)

For an electric (zero emission) van you get a 75% discount on the motor vehicle tax. From 2026 you will pay the same rate as for a non-electric van.

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 if the vehicle is equipped for passenger transport for more than 50%
• vans that do not meet the layout requirements for vans (in Dutch)

You also pay private vehicle and motorcycle tax (bpm) for these cars.

Surcharge for older diesel cars

Do you have an older diesel car or a diesel car that emits too much particulate matter (in Dutch)? You have to pay a particulate matter surcharge on the motor vehicle tax.

If your diesel van is older than 12 years, you must pay particulate matter surcharge.

Hybrid of plug-in hybrid

For a hybrid or plug-in hybrid motor vehicle, you also must pay motor vehicle tax. The tax is calculated the same way as for a normal (non-hybrid) motor vehicle.

For a plug-in hybrid passanger car with a minimum emission of up to 50 grams of CO2 per kilometre, you pay 25% less motor vehicle tax compared with a fossil fuel-powered car. From 2026 you will pay the same rate as for a fossil fuel-powered car.

A weight correction applies to a hybrid of a plug-in hybrid van (in Dutch). You may use a lower weight when calculating motor vehicle tax.

Electric and hydrogen vehicles (zero emission)

If your motor vehicle does not emit any CO2 (fully electric cars or fully hydrogen-powered cars), you receive a discount of 75% on the motor vehicle tax.

From 2026 through 2029, you will pay motor vehicle tax at a 25% discount for a zero emission passenger car compared with a fossil fuel-powered car. For a zero-emission van, you will pay the same rate as for a fossil fuel-powered van from 2026.

Exemptions

You can apply for a (partial) exemption for some vehicles (in Dutch). This means you do not have to pay motor vehicle tax (mrb) or you pay less mrb. This includes vintage cars, hearses, wheelchair accessible vehicles (in Dutch), and taxis.

Classic vehicles

Do you own a classic (historic) vehicle? You can get an exemption for classic vehicles (in Dutch) if your motor vehicle was first used at least 40 years ago and if your vehicle was first registered before 1 January 1988 (in Dutch). You may 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 complete the application form motor vehicle tax special rate for classic vehicles (pdf, in Dutch) and send it to the address of the Netherlands Tax Administration on the form.

Road-building work vehicles

Do you use heavy vehicles to build and maintain roads? These may be exempt from heavy vehicle tax (in Dutch). You do not have to pay heavy vehicle tax (bzm) and motor vehicle tax (mrb).

Taxi

Do you use your car at least 90% for taxi transport? You may be eligible for a partial exemption for a taxi (in Dutch). To be eligible for this exemption, you must complete the application form motor vehicle tax exemption taxi (pdf, in Dutch) and send it to the address of the Tax Administration on the form.

Special rate

You can apply for the special rate of motor vehicle tax (in Dutch) if you have for example a mobile workshop, a moving work vehicle, or a motor vehicle for funfair or circus equipment. If this vehicle meets the conditions, you pay less mrb. To be eligible for this exemption, you must complete the application form motor vehicle tax special rate (pdf, in Dutch) and send it to the Netherlands Tax Administration. You can find the conditions for each vehicle type on the form.

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 form notification motor vehicle tax foreign number plate (pdf, in Dutch). 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.

Refund

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