If your vehicle has a system for moving a wheelchair, or for securing a wheelchair, then you may be able to get a partial exemption from paying motorrijtuigenbelasting – MRB (motor vehicle tax). MRB is payable if you have a vehicle that is registered in your name. The exemption means that you pay less motor vehicle tax.
Last updated on 11 October 2022
Calculating the amount of MRB
The amount of MRB you have to pay depends on, for example, the type of vehicle. The vehicle’s weight is another factor. The weight of the wheelchair facility itself does not count.
Applying for a lower tax rate
Applications for the lower rate for your vehicle with a wheelchair facility (in Dutch) are made to the Belastingdienst (Tax and Customs Administration) using the form application form for exemption from motor vehicle tax (in Dutch).