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). You can get a BPM and MRB exemption if you are using the car or motorcycle temporarily.
Conditions for BPM and MRB exemption for temporary use
There are conditions that you must meet for a BPM and MRB exemption for temporary use. You can only get this exemption if you live in the Netherlands or have a business in the Netherlands. The exemption is for no more than 2 weeks without interruption. Read all the conditions for BPM and MRB exemption for temporary use on the website of the Tax Administration.
Applying for a BPM and MRB exemption
To get a BPM and MRB exemption for temporary use, you must report this to the Tax Administration. You need to use the form Exemption from car and motorcycle tax (BPM) and motor vehicle tax (MRB) for temporary use (in Dutch).
You must apply for the exemption before you start driving the car or motorcycle in the Netherlands.
Applying for a BPM and MRB exemption for a car or motorcycle with a foreign registration number
You can apply to the Tax Administration for a BPM and MRB exemption for a car or motorcycle with a foreign registration number.
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 3a
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Last updated on 20 August 2026