Dutch motor vehicle tax since 1 July 2026: what changed?

In brief

Several Dutch motor vehicle tax (MRB) rules changed on 1 July 2026. A temporary reduction also applies to vans using the entrepreneur rate and to trucks. The Dutch Tax Administration applies this temporary reduction automatically.

The exact date it appears on a bill depends on the vehicle's three-month tax period. The new amount applies from the first period beginning on or after 1 July 2026.

Temporary reduction for entrepreneur vans

If a van qualifies for the entrepreneur rate, its MRB is halved from 1 July 2026 until 1 January 2027. The reduction does not cover every van: the vehicle and its business use must satisfy the conditions for that rate.

No separate application is needed. The adjusted rate is included in the official calculator and the assessment for the relevant period.

Zero rate for trucks

Trucks with a permitted maximum mass of at least 12,000 kilograms temporarily have a zero MRB rate for the same period. Trucks below 12,000 kilograms also have a zero rate from 1 July 2026, alongside the introduction of the distance-based truck charge for the relevant category.

A tax period that began before July may continue entirely under the old rate. If the next period begins on 25 September, for example, the temporary reduction first becomes visible from that date.

Special rates that ended

Several special rates ended from the first tax period starting on or after 1 July. The affected vehicles include:

• passenger cars or trucks fitted out as machinery or a workshop;
• certain vehicles used by fairground and circus operators;
• mobile shops.

The full passenger-car or truck rate may now apply. According to the Tax Administration, the special rate for a van fitted out as machinery or a workshop continues.

Business vehicle fleet scheme abolished

The business vehicle fleet scheme ended on 1 July 2026. Existing permits are no longer valid from that date. A refund for the period before July may still be requested under the stated conditions.

Businesses with several vehicles should therefore confirm the applicable rate and payment treatment for each vehicle.

A different weight in the calculator does not automatically mean more tax

The official calculator now uses mass in running order instead of unladen mass. Mass in running order is generally 100 kilograms higher.

The Tax Administration says this change alone does not increase the amount due. It changes the weight band selected in the calculator. If a paper registration document only shows unladen mass, add 100 kilograms or check the registered running-order mass with the RDW vehicle register.

What should you check?

1. Confirm whether the vehicle qualifies for the entrepreneur rate or a truck category.
2. Check when the current three-month period ends.
3. Use mass in running order for a new estimate.
4. Compare the result with the next official notice or debit.
5. If a special rate ended, confirm the regular category that now applies.

A Belastbaar calculation is an estimate. The Dutch Tax Administration determines the amount due from the vehicle registration and tax period.