What types of transport are exempt from road tax until 2025?

If you live in the Netherlands and own a car (car, van or truck), bus or motorcycle, then, of course, you know that the so-called road tax must be paid on the vehicle - motor vehicle tax (Road tax) or mrb.

Once you register a vehicle in your name (or in the name of your business / business), you will automatically receive invoices from the tax office. This tax is paid, as a rule, on a quarterly basis, and the responsibility for this falls on you.

What has changed in the context mrb from January 1, 2021?

First, a little general theory

The legal basis for road tax is Wet op de motorrijtuigenbelasting 1994 

Tax rate mrbwhich you have to pay depends on:

• type of car;
• vehicle weight;
• the type of fuel used;

• how environmentally friendly the car is;
• in which province of the Netherlands the owner is registered.

You can calculate the amount of this tax yourself by using special tool on the website of the tax service

If you own a truck (vrachtwagen), then the road tax is calculated by special tables ... And for some trucks you also need to pay heavy vehicle tax (belasting zware motorrijtuigen –bzm)

For certain vehicles, you can get exempt from mrb This means you pay less or no tax.

If you have a CO car₂ 0 grams per kilometer, you don't have to pay road tax. If CO emissions₂ are from 1 to 50 grams per kilometer, then half the tariff is paid, which is determined for an ordinary passenger car.

More information on transport tax can be found here 

What changes have occurred in motor vehicle tax from January 1, 2021?

1. On the balance sheet of your company / your business is a van (bestelauto)powered by gasoline or diesel? Then you will pay a little more road tax in the coming years. Since 2021 mrb will increase by an average of 24 euros per car per year. The amount of this increase depends on the weight of your van.
2. Do you own an electric van or hybrid (plug and-in hybrid)? In this case, you are exempt from road tax until 2025. (mrb).

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We would like to remind you that if the car is on the balance sheet of a legal entity / enterprise, then all expenses for motor vehicle tax written off as business costs. In addition, the costs of fuel, maintenance, car insurance, etc. can be written off as business costs.

However, if you also use such a car for personal purposes, and this is more than 500 km per year, then you need to charge an "addition" to VAT and to your income - the so-called addition.

And in order to understand how beneficial it is for you, because Quite often, such an addition does not overlap with all the total costs for a car, we can make a preliminary calculation for you, providing several options for different cars, based on your preferences.

You can fill out an application on the website, write to us by email or call us - we are always ready to help you!