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Do you live in the Netherlands and own a vehicle? 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 and Customs Administration.
The amount of tax you have to pay depends among others on the type of vehicle, its weight, type of fuel, and its environmental impact. You can use the motor vehicle tax rate tool (in Dutch) to calculate the tax rate. For trucks there is a special rate. 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.
Reduced rate motor vehicle tax for vans
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 kg;
- 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 can get 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.
Only zero emissions cars, such as fully electric cars, are exempt from paying mrb. For cars that emit 1-50 grams of CO2 (for instance hybrid cars) you pay half of the tax rate.
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
Statistics: consumer price index
Consumer price index of Motor vehicle tax