Motor vehicle tax (MRB)

If you live in the Netherlands and own a vehicle (car, van, motorcycle, trailer or lorry), you will have to pay motor vehicle tax (motorrijtuigenbelasting, MRB). You will automatically receive an assessment from the Dutch Tax and Customs Administration. You can find out the tax rate for all vehicle types by using the motor vehicle tax rate tool (in Dutch). That tool also allows you to see which types of fuel-efficient cars are exempt from paying vehicle tax. For lorries there is a special rate. Also, if you drive a lorry on motorways in the Netherlands, in some cases you will have to pay heavy vehicle tax (belasting zware motorrijtuigen, BZM) as well as motor vehicle tax.

You pay motor vehicle tax (also known as road tax) by direct debit for each period of 3 months. You may authorise the Dutch Tax and Customs Administration to debit the motor vehicle tax on a monthly basis.

Foreign number plate

If you are a resident of the Netherlands and own a motor vehicle displaying a foreign number plate, you will have to pay Dutch motor vehicle tax prior to using the car in the Netherlands. Use the (Dutch-language) form Notification motor vehicle tax foreign number plate.

Reduced rate motor vehicle tax for vans

A reduced rate applies to vans that conform to certain requirements and if:

• you are an entrepreneur for the purposes of turnover tax (omzetbelasting) and you have a VAT number
• the van is registered in your name or under the name of your business
• more than 10% of the number of kilometres that you drive in the van each year is for business use

Heavy company cars

Heavy company cars such as dual cab pick-up trucks or delivery vans with a maximum authorised mass of more than 3,500 kg are not classified as lorries and will therefore be taxed (MRB) as passenger cars. You also pay private vehicle and motorcycle tax for these cars. Only vehicles with a load bed longer than the available space for passengers or those with a lower maximum authorised mass are classified as delivery van.

Exemptions

Electric vehicles

Only fully electric cars are exempt from paying MRB. For hybrid cars you only pay half of the tax rate.

Classic vehicles

If you own a vehicle that was first used before 1 January 1975, you are exempt from motor vehicle tax if the vehicle is either a car or van that runs on petrol only, a motorcycle or a lorry or bus for private use. A transitional arrangement applies to vehicles that were first used after 1 January 1975, but before 1 January 1988. 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 send your written request (Motor vehicle tax special rate request form, in Dutch) to the Dutch Tax and Customs Administration.

Agricultural vehicles

Agricultural vehicles (with a number plate) qualify for an exemption from motor vehicle tax if you use them:

• to travel from one workplace to another;
• to transport agricultural or forestry products between the sites and operational premises.

If you would like to apply for an exemption, you should submit a written request to the Dutch Tax and Customs Administration. You should use the form Request for special rate motor vehicle tax (Verzoek mrb Bijzonder tarief) (in Dutch) for this. The agricultural exemption does not apply to vehicles which you use to transport the products to auctions, markets and other buyers.

Road-building work vehicles

Heavy vehicles used to build and maintain roads are exempt from motor vehicle tax and heavy vehicle tax.

Prinsjesdag (Budget Day) 2019 announcement

On Prinsjesdag (Budget Day) 2019, the Ministry of Finance announced that the motor vehicle tax exemption for fully electric vans and plug in hybrids will be extended until 2025. Tax rates for petrol and diesel-operated company vans will go up: from 2021, the motor vehicle tax will go up by an average of €24 per car. The precise amount depends on your vehicle's weight.

These changes are due to come into effect on 1 January 2021. This is subject to its acceptance by the upper and lower houses of parliament.