Taxes in Europe Database v2
Motor vehicle tax (MRB) 1994, (Stb. 1994, 17).
The regional component is levied simultaneously with the motor vehicles tax, but it is in fact a separate taxation.
Persons in whose name a passenger car, van, motorcycle lorry or bus is registered are subject to motor vehicle tax for that vehicle. In case the passenger car, van, motorcycle, lorry or bus is not registered in the Netherlands the subject of taxation is the person/company that has the vehicle at its disposal.
The tax liability for the Motor Vehicle Tax is based on keeping a passenger car, van, bus, motorcycle or lorry (and not to the use of the road).
In case the vehicle is not registered in the Netherlands, the tax liability is based on the use of the Dutch roads.
The amount of tax payable for passenger cars depends on:
The weight, type of fuel (petrol, diesel, LPG) and C02-emission (only special CO2-regime for passenger emitting less than 50 g/km). There is also an additional regional surtax for passenger cars and motorcycles.
The amount of tax payable for vans and busses depends on:
The amount of tax payable for lorries depends on:
The weight, number of axles, suspension and EURO-classification.
For motorcycles there is a fixed fee.
Trucks are additionally subject to the Tax on heavy vehicles for making use of the motorways. This tax is based on a treaty between the Netherlands, Belgium, Luxemburg, Sweden and Denmark, also known as the Euro vignette. The amount depends on the total number of axles of the vehicle and the Euro-classification (see also Tax on heavy vehicles).
The motor vehicles tax includes several exemptions:
The payable tax is calculated using type and weight of the vehicle, type of fuel and province of residence of the owner.
The table below the average tax in 2015 for the most common vehicle weights:
Lorries, rates 2015
Without coupling device
With coupling device
Without air suspension
With air suspension
Number of axles
4 or more
3 or more
Permissible maximum mass
Less than 15,000
15,000 to 23,000
23,000 to 25,000
25,000 to 27,000
27,000 to 29,000
29,000 to 31,000
31,000 to 33,000
33,000 to 36,000
36,000 to 38,000
38,000 to 40,000
40,000 and more
The tarifs for lorries will be increased with 90%, 75% or 60% according to Euroclass number as mentioned in the table below.
Euroclass 2 and cleaner
The tax is payable annually, quarterly or monthly. The tax is due starting from the moment that the car is being registered or if the car is not registered in the Netherlands, starting from the moment that the car is at one's actual disposal.
Tax and Customs Administration
The motor vehicles tax includes special regimes in certain situations, for example: