Applying for a motor vehicle tax exemption for classic vehicles more than 40 years old
Do you have an oldtimer (classic vehicle) that is more than 40 years old? Then you may be able to get an exemption from motorrijtuigenbelasting – MRB (motor vehicle tax). MRP is payable if you have a vehicle that is registered in your name. With the exemption, you no longer have to pay MRP.
Last updated 12 December 2022
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Conditions for exemption from paying MRB
You do not have to pay MRB on your oldtimer (in Dutch) if:
- your oldtimer is more than 40 years old. The age is calculated from the date of the first entry on your vehicle registration certificate. This must be at least 40 years ago;
- you do not use your classic lorry or bus for your business or for other commercial activities.
Reduced MRB rate for youngtimers
Do you have a youngtimer? A youngtimer is a motor vehicle that is less than 40 years old but built before 1 January 1988. If so, then you have to pay MRB. However, these youngtimers are subject to a transitional arrangement, which means you pay a lower rate.
Applying for an exemption from paying MRB
Is your oldtimer more than 40 years old? Then you will be automatically exempt from paying MRP. If you have not received an automatic exemption but believe you are eligible for one, please submit a request using the form for requesting a motor vehicle tax exemption (in Dutch). This may occur in practice, for instance, if you have a classic truck, lorry or omnibus that is at least 40 years old and you do not use it for business purposes.
Laws and regulations (in Dutch)
Motor Vehicle Tax Act 1994, Article 72(1)(b)
Decree Implementing the Motor Vehicle Tax Act 1994, Article 12