Business.gov.nl : Paying Motor Vehicle Tax Netherlands
Organisation : Business.gov.nl
Facility Name : Paying Motor Vehicle Tax
Country : Netherlands
Website : https://business.gov.nl/regulation/motor-vehicle-tax/
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How To Pay Motor Vehicle Tax in Netherlands?
Are you established in the Netherlands and do you own 1 or more vehicles? Then you will have to pay motor vehicle tax (motorrijtuigenbelasting,mrb).
Related / Similar Facility : Dutch Residence Permit For Foreign Startups Netherlands
This applies to:
** cars
** vans
** motorcycles
** trailers
** buses
** lorries
When you register your vehicle, you automatically receive an assessment from the Dutch Tax and Customs Administration (Belastingdienst). You pay the motor vehicle tax (also known as road tax) once every 3 months. You yourself are responsible for paying the motor vehicle tax in time. If you have not received the bill within 1 month you should call the Tax Information Line Cars.
How To Calculate Motor Vehicle Tax?
The amount of tax you have to pay depends on, among others:
** the type of vehicle
** its weight
** the type of fuel
** its environmental impact
You can use the motor vehicle tax rate tool (in Dutch) to calculate the tax rate.
Surcharge For Older Diesel Cars:
Do you have an older diesel car? You have to pay surcharge on the motor vehicle tax (particulate matter surcharge or soot tax, in Dutch).
Calculating Rates For Trucks:
For trucks you can calculate the rate for the motor vehicle tax using special tables per Euro emission standard (in Dutch). For some trucks you have to pay heavy vehicle tax (belasting zware motorrijtuigen, bzm) as well as motor vehicle tax.
Foreign Number Plate:
Are you a resident of the Netherlands and do you own a motor vehicle displaying a foreign number plate? You have to file your Dutch motor vehicle tax return before you start using the car in the Netherlands. Use the (Dutch-language) form Notification motor vehicle tax foreign number plate. In general, you also have to pay private motor vehicle and motorcycle tax (bpm). For this, you have to file a bpm return. If you use a motor vehicle in the Netherlands that is registered abroad for no more than 2 weeks, you can apply for an exemption.
Reduced Rate Motor Vehicle Tax For Vans:
Do you use (delivery) van for your business? A reduced rate applies to vans that meet specific layout requirements (in Dutch), and if:
** you are an entrepreneur for the purposes of turnover tax;
** the van is registered in your name or your company’s name; and
** more than 10% of the distance (in kilometres) you drive is for business purposes.
Heavy Company Cars:
Some heavy company cars are taxed as passenger cars, such as:
** dual cab pick-up trucks or delivery vans with a maximum authorised mass of more than 3,500 kilograms
** vans that do not meet the requirements for vans (in Dutch).
How To Apply For Refund of Motor Vehicle Tax?
You can apply for a refund of your motor vehicle tax (in Dutch) for:
** a motor vehicle with foreign plates which is no longer used on Dutch roads
** a motor vehicle without licence plates, which in the meantime has been fitted with plates