Road Users' Taxes in the Netherlands

People using the roads in the Netherlands pay a road tax, and BPM on imported vehicles...

Road Tax (motorrijtuigenbelasting) must be paid for any car or motorcycle registered in the Netherlands and using Dutch roads. Forms are available at post offices or from the Tax Office. Payment can be made by direct debit or giro, with various terms allowed. Pricing varies depending on the vehicle, its fuel and district of registration.

The RDW (Rijksdienst voor het Wegverkeer) national road traffic authority has a database of all vehicles registered in Holland and monitors these vehicles for roadworthiness (valid APK), road tax and insurance. If any of these are late for renewal the RDW issues a warning with a fixed penalty notice, requesting renewal within a certain time period. It is possible to plead mitigating circumstances (such as being out of the country on business) and avoid paying the penalty if the payment for renewal is made as soon as possible after being notified.

BPM tax

BPM is a one-off tax levied by the Dutch tax authority on all cars imported into Holland, whether new or second-hand. BPM is paid when a vehicle is first entered in the Dutch vehicle registration system.

The BPM calculation is complex. It is charged as a percentage of a vehicle's list price, but includes adjustments for age, CO2 emissions, vehicle type, and whether it is for business or personal use.

  • For full information on BPM on vehicle taxes from belastingdienst.nl in English:Click here