If you are using a car or motorcycle with a foreign registration number in the Netherlands, you may be exempted from motor vehicle tax (MRB). This means that you will not pay motor vehicle tax. You can apply for this exemption by submitting a form to the Tax Administration.
Foreign registration number and driving in the Netherlands for less than 2 weeks
Do you live in the Netherlands? And will you be driving a car or motorcycle with a foreign registration number in the Netherlands for no more than 2 weeks? If so, you may be entitled to an exemption from BPM and MRB for temporary use. If you receive this exemption, you will not have to pay BPM and MRB.
Foreign registration number and foreign employer
Do you live in the Netherlands? And are you using a car or motorcycle with a foreign registration number from a foreign employer? If so, you may be entitled to an employee exemption from BPM. If you get an employee exemption from BPM, you will not have to pay BPM and MRB.
Applying for exemption from paying MRB
Applications for an exemption are made to the Tax Administration using the application form for exemption from motor vehicle tax.
Laws and regulations (in Dutch)
Wet op de motorrijtuigenbelasting 1994, artikel 73
Uitvoeringsbesluit motorrijtuigenbelasting 1994, artikelen 26, 26a en 29
Have you found what you were looking for?
Last updated on 7 September 2026