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Generic Tax Name Motor vehicles tax
Tax name in the national language Motorrijtuigenbelasting (MRB)
Tax name in English Motor vehicles tax
Member State NL-Netherlands
Tax in force since 1995/01/04
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Motor vehicle tax (MRB) 1994, (Stb. 1994, 17).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The regional component is levied simultaneously with the motor vehicles tax, but it is in fact a separate taxation.

 
Geographical Scope

The Netherlands.

 
Taxpayers

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.

 
Tax object and basis of assessment

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 weight.

 

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).

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

The motor vehicles tax includes several exemptions:

  • Motor vehicles for limited use of the road (for example agriculture and forestry);
  • Motor vehicles used as taxi's;
  • Motor vehicles used for public functions: ambulances, hearses, public defence, police, fire brigade, specific health services and road maintenance;
  • The motor vehicle tax is reduced to nil with regard to a motor vehicle which is equipped and intended to be exclusively powered by an electric motor under the condition that the energy is delivered by a battery or fuel cell; (this facility will expire in 2016)
  • The motor vehicle duty payable is reduced to nil with regard to a motor vehicle which is equipped and intended to be exclusively powered by a combustion engine which runs on hydrogen;
  • Motor vehicles aged 40 years or more (historic motor vehicles); only petrol cars from 26 until 40 years old will pay a maximum of € 120 per year and are not allowed to be on the public road during 3 months in wintertime if the owner makes use of a transitional arrangement.
  • Example of a tax refund: The holder of a permit for a commercial vehicle fleet can request for a refund for part of the tax paid for the trucks that are part of the commercial vehicle fleet in the case that there are more trucks than trailers;
  • Some vehicles such as caravans, circus wagons and vehicles used for horse transportation get a 75% tax reduction.
  • Campers get a reduction of 50% or 75%.
  • Vehicles used as a shop get a lower tax rate.
 
Rate(s) Structure

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:

 

Average yearly motor vehicle tax in euros    
  passenger car   company van

weight

petrol diesel LPG   all fuels
  851 -  950 308 776 368   232
  951 - 1,050 400 920 516   252
 1,051 - 1,150 492 1,060 668   272
 1,151 - 1,250 584 1,204 816   296
 1,251 - 1,350 676 1,348 968   320
 1,351 - 1,450 768 1,488 1,116   344
 1,451 - 1,550 860 1,632 1,268   368
 1,551 - 1,650 952 1,772 1,416   388
 1,651 - 1,750 1,040 1,916 1,564   412
 1,751 - 1,850 1,132 2,056 1,716   436
 1,851 - 1,950 1,224 2,200 1,864   460
 1,951 - 2,050 1,316 2,344 2,016   480

 

Lorries, rates 2015 

 

Without coupling device

With coupling device

 

Without
air suspension

With
air suspension

Without
air suspension

With
air suspension

 

 

 

 

 

 

 

 

 

 

 

Number of axles

2
 

3
 

4
or more

2
 

3
 

4
or more

2
 

3
or more

2
 

3
or more

Permissible maximum mass

 

 

 

 

 

 

 

 

 

 

Less than 15,000

300

300

300

300

300

300

300

300

300

300

15,000 to 23,000

364

300

300

300

300

300

300

300

300

300

23,000 to 25,000

452

452

300

300

300

300

300

300

300

300

25,000 to 27,000

452

452

300

300

300

300

404

300

300

300

27,000 to 29,000

476

476

476

300

300

300

404

300

300

300

29,000 to 31,000

704

704

704

476

476

476

440

432

300

300

31,000 to 33,000

704

704

704

476

476

476

612

432

440

300

33,000 to 36,000

704

704

704

476

476

476

920

596

612

432

36,000 to 38,000

704

704

704

476

476

476

920

596

612

432

38,000 to 40,000

704

704

704

476

476

476

920

816

672

596

40,000 and more

704

704

704

476

476

476

1,208

1,208

920

816

 

The tarifs for lorries will be increased with 90%, 75% or 60% according to Euroclass number as mentioned in the table below.

Non-euro

90%

Euroclass 1

75%

Euroclass 2 and cleaner

60%

 
Tax due date

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 collector


Tax and Customs Administration

 
Special features

 The motor vehicles tax includes special regimes in certain situations, for example:

  • vans that accommodate the transportation of disabled persons (wheel chair transport);
  • delivery vans used by entrepreneurs for business purposes for at least 10%
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29ba + d59fa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 5,138.00 EUR 0.80
2011 5,175.00 EUR 0.81
2010 5,209.00 EUR 0.82
2009 4,869.00 EUR 0.79
2008 4,509.00 EUR 0.70
2007 4,096.00 EUR 0.67
2006 3,860.00 EUR 0.67
2005 3,426.00 EUR 0.63
2004 3,168.00 EUR 0.60
2003 2,954.00 EUR 0.58
2002 2,743.00 EUR 0.56
2001 2,804.00 EUR 0.59
2000 2,750.00 EUR 0.61

Comments