Motor vehicle tax (mrb)
If a car, light goods vehicle, motorcycle or heavy goods vehicle is registered in your name, you have to pay motor vehicle tax (mrb) on it. You also pay mrb if the vehicle is registered abroad.
Motor vehicle tax rate
The standards used to determine the mrb differ per type of vehicle.
You can pay mrb by means of direct debit or bank transfer once every 3 months or once a year.
Mrb payable on special-purpose vehicles
You do not need to pay mrb on mopeds, caravans, tent trailers or car trailers. Separate rules apply to special-purpose vehicles such as taxis, trailers, buses, horseboxes and mobile shops.
Mrb payable on foreign-registered vehicles
If you are or should be entered in the municipal Personal Records Database (BRP) and drive a foreign-registered vehicle in the Netherlands, you are required by law to pay mrb. In some situations you can apply for an exemption of mrb. The Tax and Customs Administration checks that mrb is paid on foreign-registered cars.
Mrb exemption for ‘green’ cars
Only cars with emissions of less than 50 grams of CO2 per kilometre (g/km) will be exempt from mrb in 2014 and 2015. The exemption is available for both new and existing cars that drive on diesel or another fuel. The exemption will be withdrawn in full in 2016.
Exemption from mrb is also possible in certain other situations.
Mrb not payable if your vehicle is off the road
If you do not intend to drive your vehicle on a public road for some time, you can have its registration suspended. You do not need to pay mrb while the vehicle’s registration is suspended but you may not drive or park your vehicle on a public road. You can have the vehicle’s registration suspended at a post office or on the internet via the website of the RDW (only in Dutch).
Mrb during a stay abroad
You must pay mrb even if you are temporarily out of the country. It does not matter whether you take your vehicle with you or not.
MRB on the sale of a vehicle
If you sell your vehicle, the buyer must register it in his or her name. Otherwise, you will remain liable for mrb.
If you receive an mrb assessment before you sell the vehicle, you must pay the mrb. The Tax and Customs Administration will automatically refund any excess mrb you pay. The refund will be calculated as from the date the vehicle is no longer registered in your name.
If you have any questions about motor vehicle tax, contact the Tax and Customs Administration.