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Complete guide to Dutch road tax (MRB / motor vehicle tax). Learn how rates depend on weight, fuel type and province, plus EV discounts, oldtimer exemptions, and BPM import tips.
Move from explanation to a personal calculation with current rates and a clear breakdown.
2025-12-12
Belastbaar editorial team
MRB (motorrijtuigenbelasting) is the Dutch road tax / vehicle ownership tax, calculated based on weight, fuel type, and province.
Calculation Components:
1. Base Rate (per kg):
2. Fuel Surcharge:
3. Provincial Surcharge (opcenten):
Varies by province (2025):
Use our MRB calculator for exact amounts.
| Weight Range | Quarterly Rate |
|---|---|
| 0 - 500 kg | €26 |
| 501 - 600 kg | €36 |
| 601 - 700 kg | €46 |
| 701 - 800 kg | €60 |
| 801 - 900 kg | €77 |
EV Discount
75.0%
Electric vehicles pay 25% of normal MRB
Electric vehicles receive significant MRB discounts in 2025.
Tip: Factor MRB savings into total cost of EV ownership; multi-year savings can be substantial.
Fully electric vehicles typically pay about [[vehicle.evMrbPayPercent]] of normal road tax (MRB) (a ~[[vehicle.evMrbDiscountPercent]] discount) in this tax year. This is usually applied automatically, so the most practical action is to verify the classification and understand that rates change by year.
Oldtimer Threshold
40+ years
Vehicles this old qualify for exemption
Classic cars (oldtimers) over 40 years old are exempt from MRB.
Warning: Imported vehicles: Ensure age is correctly registered with RDW. Original registration date in country of origin counts, not Dutch import date.
If your vehicle is [[vehicle.oldtimerYears]] years or older, it can be fully exempt from road tax (MRB). This is not a 'buy an oldtimer' tip—only a check if you already have a classic vehicle.
Schorsing (suspension) stops MRB during periods when you don't use your vehicle.
Suspending a vehicle (schorsing) can stop MRB for a period, but it’s high-friction and only realistic if you genuinely won’t use or park the vehicle on public roads. Treat this as a niche option (e.g. seasonal vehicles, restoration).
MRB varies significantly based on vehicle weight and fuel type.
2025 Base Quarterly Rates (per 100 kg above 500 kg):
| Weight Bracket | Petrol | Diesel | LPG |
|---|---|---|---|
| 500-900 kg | €13.44 | €24.54 | €6.72 |
| 900-1100 kg | Higher | Higher + surcharge | Lower |
| 1100+ kg | Progressive | Progressive | Progressive |
Fuel Type Comparison (1,500 kg, Zuid-Holland):
| Fuel | Quarterly | Annual |
|---|---|---|
| Petrol | €148 | €592 |
| Diesel | €268 | €1,072 |
| LPG | €98 | €392 |
| Electric | €37 | €148 |
Lighter vehicle = less tax. When choosing a new car:
Tip: Use our MRB calculator to see exact costs for your vehicle specifications and province.
MRB is mainly driven by vehicle weight, fuel type, and your province surcharge (opcenten). This is usually a small optimization unless you're deciding between vehicles.
BPM (Belasting van Personenauto's en Motorrijwielen) is the purchase tax on new vehicles. Importing used cars can save BPM.
New car BPM would be €8,000
Importing 3-year-old version:
Import Process: 1. Get RDW approval (vehicle inspection) 2. Calculate BPM due 3. Pay BPM to customs 4. Register vehicle in NL 5. Get Dutch plates
Warning: Some importers offer suspiciously low prices. Ensure all taxes are legitimately paid.
Only relevant if you’re planning to buy/import a car. Importing a used car from abroad can reduce BPM (purchase tax) compared to buying new in NL.
Comparing lease versus private ownership involves tax implications.
Total cost of ownership matters:
Lease often cheaper for:
Private often cheaper for:
A comparison scenario (not a guaranteed saving): compare bijtelling versus using your private car with the [[commute.employerRate]] tax-free allowance.
Use our free calculators to calculate your personal situation:
Information verified with government websites
Disclaimer
This guide is intended for general informational purposes and does not constitute personal tax advice. Please consult a tax advisor for advice on your specific situation.