Car taxes

Published by:
Netherlands Tax Administration, Belastingdienst
Netherlands Tax Administration, Belastingdienst

Whether you have a company car or drive your own car: you will have to deal with car taxes. This also applies to delivery vans, trucks, buses, and motorcycles. What taxes are there?

Motor vehicle tax

Every owner of a passenger car, delivery van, truck, bus, or motorcycle must pay motor vehicle tax (motorrijtuigenbelasting, mrb), or road tax. This also applies to entrepreneurs. Some electric cars and vintage cars are exempt: you do not pay mrb for those. There is a reduced rate for certain delivery vans. And special rates apply to trucks.

You can calculate yourself how much you have to pay. 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 Eurovignette Portal or 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 that case, you must pay private vehicle and motorcycle tax (belastingen op personenauto's en motorrijwielen, bpm). An exemption applies to certain cars and motorcycles: in that case, you do not pay bpm. Entrepreneurs with a delivery van sometimes do not have to pay bpm either.

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? Then you benefit from that. 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 the Netherlands Tax Administration, Belastingdienst