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.
There are four different types of car taxes in the Netherlands, which you may have to pay, depending on your circumstances:
Formerly known as the road tax, the motor vehicle tax (motorrijtuigenbelasting or mrb) is charged to all motor vehicles in the Netherlands, including:
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.
The motor vehicle tax is calculated based on a few factors, including:
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.
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.
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:
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.
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:
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.
Bpm is calculated differently, depending on the type of vehicle:
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).
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:
You can read more about these exemptions on the Belastingdienst website.
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:
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.
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.