Taxes in Europe Database v2
Law on the Tax on Passenger Cars and Motor Bicycles, 1992 (Stb. 709).
Any Dutch resident, individual or company, registering a passenger car or motorcycle or a van not for use by a company for the first time, or, in the case of a vehicle registered outside the Netherlands, first making use of the road in the Netherlands with such vehicle. If the passenger car is new, the importer pays the tax on behalf of the buyer. A person importing a used vehicle must also pay the tax himself.
The tax on passengers cars is based on fuel type and CO2 emission. Tax on motorcycles or vans is levied on the net catalogue price.
The tax on passenger cars on motorcycles act includes several exemptions, such as:
For vans used by disabled persons a refund can be obtained.
- Passenger cars:
The tax is based on CO2-emission. The taxation is a system of five emission brackets and a progressive tax rate. For diesel cars a surcharge applies, depending on the CO2-emission.
The rate consists of a fixed surcharge of € 175, increased by the emission based amount (rate per g CO2/km above the minimum of the bracket):
minimum emission (g CO2/km)
maximum emission (g CO2/km)
rate per g CO2/ km
On top of this a surcharge of € 86 per gram CO2/km applies on emissions exceeding 70 gCO2/km.
37.7% of the net catalogue price, reduced by € 1,283 for petrol cars
37.7% of the net catalogue price, icreased by € 273 for diesel cars
The rate for motorcycles up to a net price of € 2,133 is 9.6 % of the net catalogue price; for motorcycles at a net price of more than € 2,133, the rate is 19.4 % of the net catalogue price less € 210.
- Used cars and motorcycles:
For used passenger cars, motorcycles and vans the tax is reduced in line with the decrease in value of the vehicle. Optionally, fixed percentages may be used in order to determine this decrease. A used vehicle over 25 years old is exempted from this tax.
In the case of registration in the Netherlands, the tax has to be paid before the passenger or motorcycle is registered. When the car is imported the tax must be paid before the road in the Netherlands is first used.
Tax and customs administration.
A refund is granted when a vehicle, taxed after October 16, 2006, is exported to another EER-state.