Car taxes
Does your company have a car, delivery van, truck, bus, or motorcycle? Then you will have to deal with motor vehicle taxes. What taxes are there?
Motor vehicle tax
Every owner of a motor vehicle must pay motor vehicle tax (motorrijtuigenbelasting, mrb) formerly known as road tax (wegenbelasting). This also applies to entrepreneurs. Tax must be paid on passenger cars, delivery vans, trucks, buses, and motorcycles. Some electric cars and vintage cars are exempt, meaning you do not pay mrb for them. There is a reduced rate for certain delivery vans. And special rates apply to trucks.
On the website of the Netherlands Tax Administration you can calculate yourself how much you have to pay (in Dutch). Read more about motor vehicle tax.
Heavy motor vehicle tax (Eurovignette)
Do you have a truck or truck combination? You usually have to pay heavy motor vehicle tax (belastingen zware motorrijtuigen, bzm). This is also known as the Eurovignette. You must file a declaration before you take the truck on the road. This can be done online via the booking portal for Eurovignettes. Or you can file a declaration at a bzm declaration point, often a roadside petrol station.
Read more about the heavy motor vehicle tax.
Tax on passenger cars and motorcycles (bpm)
Are you buying or importing a passenger car, delivery van, or motorcycle? And are you having it registered for the first time in the vehicle registration register of the Netherlands Vehicle Authority (RDW)? In most cases, you must pay private vehicle and motorcycle tax (belastingen op personenauto's en motorrijwielen, bpm). An exemption applies to certain cars and motorcycles: in these cases, you do not pay bpm. Entrepreneurs with a delivery van are sometimes also exempt from paying bpm.
Read more about the private vehicle and motorcycle tax.
Addition for private use of a company car (bijtelling)
Do you also use your company's car for private purposes? For example, for your holiday trips, to buy groceries, or to visit family? If you drive more than 500 kilometres per year privately with that car, you must pay a private use addition (bijtelling).
Read more about the addition for private use of a company car.
Questions relating to this article?
Please contact theNetherlands Tax Administration, Belastingdienst