Applying for an exemption from motor vehicle tax when using a foreign number plate in the Netherlands
You must pay motorrijtuigenbelasting – MRB (motor vehicle tax) if you have a vehicle registered in your name. This also applies to vehicles with foreign number plates that are driven in the Netherlands. Sometimes you can get an exemption for vehicles with a foreign number plate. This means that you do not pay any MRB.
Last updated on 11 October 2022
Lees deze informatie in het Nederlands
MRB exemptions for foreign number plates
In the following cases, you are eligible for an exemption from paying MRB if you drive a vehicle with foreign number plates:
- If you drive a car owned by your foreign employer. This is an employee exemption.
- If you run a business outside the Netherlands. This is an employer exemption.
- If you drive a car with foreign number plates for less than 2 weeks a year. This is an exemption for brief use in the Netherlands.
- If you live outside the Netherlands and you only use your vehicle in the Netherlands for 3 months a year. This is an exemption based on international law.
You can find the eligibility conditions for the exemptions on the Belasingdienst (Tax and Customs Administration) website.
Applying for exemption from paying MRB
Applications for an exemption are made to the Belastingdienst using the application form for exemption from motor vehicle tax.
If you are only using the vehicle for a short period of time, you can report this online using the application form for exemption from new vehicle tax and vehicle tax for brief use.
Laws and regulations (in Dutch)
Wet op de motorrijtuigenbelasting 1994, artikel 73
Uitvoeringsbesluit motorrijtuigenbelasting 1994, artikelen 26, 26a en 29