Motor vehicle taxes in the Netherlands

As the owner of a vehicle in the Netherlands, on top of car insurance and vehicle inspections, you are responsible for paying motor vehicle taxes. There are several different types of car and road taxes in the Netherlands, and which ones you pay, and how much, will depend on the type of vehicle you drive, and your purpose for using it. 

Car taxes in the Netherlands

There are four different types of car taxes in the Netherlands, which you may have to pay, depending on your circumstances: 

• Motor vehicle tax (previously known as road tax - mrb) 
• Tax on passenger cars and motorcycles (bpm) 
• Heavy motor vehicle tax (bzm)
• Additional tax for the private use of a company car (bijtelling)

Motor vehicle tax (road tax) in the Netherlands (mrb)

Formerly known as the road tax, the motor vehicle tax (motorrijtuigenbelasting or mrb) is charged to all motor vehicles in the Netherlands, including: 

• Passenger cars 
• Delivery vans
• Trucks and lorries
• Buses
• Motorcycles 
• Trailers

You have to pay the Dutch motor vehicle tax even if you are driving a vehicle displaying a foreign number plate. If you are using the vehicle in the Netherlands for fewer than two weeks, you can apply for an exemption. 

How much are motor vehicle taxes in the Netherlands?

The motor vehicle tax is calculated based on a few factors, including: 

• The type of vehicle
• Its weight
• The type of fuel it uses
• Its environmental impact (emissions)

As of January 1, 2020, older diesel cars in the Netherlands are subject to a motor vehicle tax surcharge known as the “particulate matter surcharge” or “soot tax”. This makes motor vehicle taxes for these types of vehicles around 15% higher. 

Road tax calculator

Want to know how much road tax you’ll pay? You can use this road tax calculator from the Belastingdienst (in Dutch) to work it out. 

Motor vehicle tax reductions and exemptions

Some vehicles are eligible for reductions or even exemptions from paying the motor vehicle tax in the Netherlands. 

A reduced rate is payable for vans that are used for business purposes. To qualify, you must be registered as self-employed in the Netherlands, have the car registered in your name or your company’s name, and drive more than 10% of the car’s annual mileage for business purposes. The van must also meet specific layout requirements.

Some vintage cars also benefit from a reduced rate of motor vehicle tax. Check this tool to see how much motor vehicle tax you would pay for your vintage car.

Zero motor vehicle tax is charged for: 

• Cars that submit zero CO2
• Fully electric cars
• Hydrogen powered cars
• Some vintage cars 

Paying your vehicle tax

When you register a vehicle in the Netherlands, you automatically receive an assessment from the Dutch Tax and Customs Administration (Belastingdienst), outlining how much tax you have to pay. This can be done via direct debit; if you haven’t previously given the Belastingdienst authorisation to collect the money from your bank account, you need to request an authorisation form from them. The money will then be taken from your bank account each month. 

Alternatively, you can be invoiced for the amount you owe every three months. Your invoice will contain instructions for paying your motor vehicle tax. 

Private motor vehicle and motorcycle tax (bpm)

When a vehicle is registered in the Netherlands for the first time, it incurs a one-off tax known as the private motor vehicle and motorcycle tax (belastingen op personenauto's en motorrijwielen, bpm). 

In general, this tax is due if: 

• You buy a new car, motorcycle or van in the Netherlands
• You import a car, motorcycle or van to the Netherlands 
• You register a vehicle in your name
• You convert a delivery van into a private vehicle 
• You live in the Netherlands and drive a car or motorcycle that is not registered in the Netherlands
• You drive a borrowed, rented or leased vehicle with a foreign licence plate in the Netherlands for more than 14 days
• You no longer qualify for one of the below exemptions 

If you are liable to pay bpm on your private vehicle, you will not receive your registration card until you have paid your bpm tax bill. 

How is the bpm tax calculated? 

Bpm is calculated differently, depending on the type of vehicle: 

• For cars, it is calculated based on the CO2 emissions in grams per kilometre
• For vans and motorcycles, it is calculated as a percentage of the list price (minus VAT)

How to pay bpm 

To pay your bpm, you will need to file a bpm return. If you are buying a new car in the Netherlands, the dealership will most likely take care of this for you and pay the tax on your behalf. 

If you are importing your (used) car from abroad, you need to file a return. First you need to have the vehicle inspected at an RDW inspection station. You can do this online or on paper, following the Belastingdienst’s instructions (in Dutch). 

Bpm exemptions

However, it is possible to be exempt from paying this one-off tax. In the following cases, you do not need to pay bpm, but you may still need to file a bpm return:

• Moving exemption: If you are moving to the Netherlands and your vehicle is considered part of your household effects. 
• Employee exemption: Your car is registered abroad and provided by your foreign employer.
• Employer exemption: Your car is registered abroad, and you have a business outside of the Netherlands.
• Temporary stay exemption: You are using your vehicle in the Netherlands only temporarily. 
• Entrepreneur exemption: You use your vehicle (delivery vans only) for business activities at least 10% of the time. 
• CO2 levels: Your car emits zero CO2.
• Age exemption: Your car is more than 25 years old.

You can read more about these exemptions on the Belastingdienst website. 

Heavy motor vehicle tax (bzm) 

If you drive a lorry or truck on motorways in the Netherlands, you will also have to pay the heavy vehicle tax (belastingen zware motorrijtuigen or bzm). Also known as the Eurovignette, this tax is payable for heavy goods vehicles (HGVs) that: 

• Are used to transport goods
• Weigh 12.000 kilograms or more

The amount depends on the number of axles the lorry has, and its emissions class. 

To pay this tax, you need to file a bzm return. Only once you have paid it can you start driving on the motorways. You can also buy a Eurovignette online. With a Eurovignette, you can also drive on motorways in Luxembourg, Denmark and Sweden. 

Some vehicles are exempt from this tax. See the Belastingdienst website for more information. 

Tax for the private use of a company car (bijtelling)

Finally, if you use your company car for private purposes, then you may be required to pay a tax known as the “private use addition” (bijtelling). 

This tax is calculated as a percentage of the value of the car, and depends on other factors such as the car’s CO2 emissions. No tax is payable if your private use of the company car does not exceed 500 kilometres per year - but you need to prove this, for instance with a trip log.

If you are employed, you pay this tax off your salary. It is calculated as a financial benefit that is added to your pre-tax salary and therefore increases your taxable income. If you are self-employed, this is calculated on your income tax return.