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Motor Vehicle Tax (MRB) - Netherlands 2025
Motor Vehicle Tax (Motorrijtuigenbelasting) is an annual tax on cars and motorcycles based on vehicle weight and fuel type. Electric vehicles are currently exempt until 2025.
Key Points
- Annual tax on all motor vehicles registered in the Netherlands
- Based on vehicle weight and fuel type (petrol, diesel, LPG, hybrid, electric)
- Electric vehicles fully exempt until end of 2025
- Diesel vehicles taxed higher than petrol vehicles
- Payment quarterly in advance (January, April, July, October)
- Tax refund possible if vehicle is deregistered
- Separate rates for motorcycles and special vehicles
- Tax collected by Dutch Vehicle Authority (RDW)
Regional Rates
Calculation Example
Example: Petrol Car 1,200kg
Base rate €47.04 plus €87.36 for weight above 500kg threshold equals €134.40 annual MRB.
Frequently Asked Questions
Why are electric vehicles tax-free?
The government provides tax incentives to encourage electric vehicle adoption. Full exemption applies until end of 2025, after which rates will be gradually introduced.
When do I need to pay MRB?
MRB is due quarterly in advance: January, April, July, and October. You'll receive payment notices from the Dutch Vehicle Authority (RDW).
What happens if I sell my car during the year?
You can get a refund for full months remaining after deregistration. Submit a deregistration form to RDW to stop future charges.
Do hybrid vehicles get discounts?
Plugin hybrids (PHEVs) had 50% discount until 2024, 25% discount in 2025, and will pay full rate from 2026. Regular hybrids pay standard rates based on weight.