Dutch road tax (motorrijtuigenbelasting) explained: how it's calculated in 2026 and 2027

motorrijtuigenbelasting (MRB, also called wegenbelasting) is the road tax for owning a car with a Dutch registration. You pay it per quarter to the Belastingdienst from the day the car is registered in your name, whether or not you drive it. The amount depends on the car's weight, its fuel and your province. A fully electric car pays 70% of the normal rate in 2026, 2027 and 2028, 75% in 2029 and the full rate from 2030. Calculate your exact amount with the Belastingdienst's online calculator.

Status as of 29 September 2026, checked against the official sources listed at the end of this article. Amounts for 2027 are proposals unless stated otherwise and can still change.

The MRB for a passenger car has two parts:

• National part: based on the car's weight and fuel type. Heavier cars pay more.
• Provincial surcharge (opcenten): each of the twelve provinces adds its own percentage, so the same car costs a different amount in, say, Noord-Holland than in Zuid-Holland.

Fuel matters a lot. Petrol is the base rate. Diesel cars pay a fuel surcharge on top, which makes them clearly more expensive; LPG also has a surcharge. Since 2026 plug-in hybrids no longer get a discount and pay the rate for their fuel.

Source: Ondernemersplein (Dutch government). The discount applies to fully electric and hydrogen cars. Because electric cars are heavy (the battery), the normal rate for their weight is relatively high; the discount is meant to keep them roughly level with a comparable petrol car. The 2027 tariff tables themselves are adjusted every year and appear in the calculator towards the end of 2026.

• Automatic: you don't need to file anything. After the car is registered in your name, the Belastingdienst sends a tax assessment for each period of three months.
• Monthly option: with a direct debit (automatische incasso) you can pay in monthly instalments.
• Selling or exporting: MRB stops when the car is no longer registered in your name, for example after you sell it or after export.
• Not using the car: you can suspend the registration (kenteken schorsen) at the RDW. You then pay no MRB and don't need WA insurance, but the car may not be on public roads, including parked on the street.

Moving here with a car from abroad? It needs a Dutch registration first, which also means BPM; see importing a car and BPM. Insurance is a separate obligation: Dutch car insurance explained.

• Classic cars: passenger cars of 40 years or older are exempt.
• Campers and delivery vans: have their own, usually lower, rates under conditions.
• Disability: some adapted vehicles are exempt under conditions.
• Foreign-plated cars: a resident may not simply keep driving on foreign plates to avoid MRB; see the importing guide above.

Checked on 29 September 2026:

• Belastingdienst: changes to motor vehicle tax since 1 July 2026 (in Dutch)
• Belastingdienst: calculate motor vehicle tax (in Dutch)
• Ondernemersplein: longer road tax discount for zero-emission cars (in Dutch)