Do you live in the Netherlands? And are you driving in the Netherlands with a car or motorcycle with a foreign registration number? If so, you must pay car and motorcycle tax (BPM) and motor vehicle tax (MRB). If you use a car or motorcycle that belongs to a foreign employer, you may get an employee exemption from BPM. You can apply to the Tax Administration for this exemption.
Conditions for the BPM employee exemption from BPM
To get an employee exemption from BPM, you must meet all the following conditions:
- You live in the Netherlands and work for a foreign employer.
- The car or motorcycle with a foreign registration number belongs to your employer.
- Your employer confirms that you use the car or motorcycle primarily for work outside the Netherlands.
If you meet all these conditions, apply to the Tax Administration for an employee exemption from BPM. You must do this before you start driving the car or motorcycle in the Netherlands.
If you are granted the employee exemption from BPM
If you are granted the employee exemption from BPM, you will not have to pay BPM. You will also be exempt from MRB. You therefore do not need to apply for an exemption from MRB.
Laws and regulations (in Dutch)
Wet op de belasting van personenauto's en motorrijwielen 1992, artikel 14
Uitvoeringsbesluit belasting van personenauto's en motorrijwielen 1992, artikel 2
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Last updated on 19 August 2026