Dutch road tax (motorrijtuigenbelasting, or MRB) is billed every quarter and depends on three things: your car’s weight, its fuel type and your province. You add your province’s surcharge (opcenten) to the national base amount. In 2026, fully electric cars pay 70% of the regular rate, while plug-in hybrids pay the full rate.
Owning a car in the Netherlands means paying Dutch road tax, also called wegenbelasting or Dutch car tax. Many expats are surprised that the bill changes with where they live and what they drive. This guide shows you how a Dutch road tax calculator works, what changed in 2026, and how to avoid overpaying. For your wider tax picture, pair it with our Dutch Tax Calculator.
What Is Dutch Road Tax?
Dutch road tax is officially called motorrijtuigenbelasting (MRB). It is a tax on owning a vehicle, not on using the road, so you pay it even if the car stays parked. The Belastingdienst (Dutch Tax Authority) collects it, and part of the money goes to the provinces for maintaining regional roads.
The bill has two parts: a national base amount (rijksdeel) and a provincial surcharge (opcenten), which each province sets every year.
How Is Dutch Road Tax Calculated?
The basic formula is simple:
Quarterly road tax = national base amount × (1 + provincial opcenten %)
Four factors decide the outcome:
| Factor | How it affects your tax |
| Vehicle weight | Heavier cars fall into a higher weight class and pay more. |
| Fuel type | Petrol is the baseline. Diesel and LPG carry surcharges. Electric cars get a discount. |
| Province | Opcenten differ by province. Zuid-Holland has been among the highest. |
| Vehicle type | Passenger cars, motorbikes, vans and campers each have their own rates. |
Illustrative example
These numbers are simplified to show the method, not real 2026 rates. Say a car has a national base amount of €100 per quarter and your province charges 80% opcenten. Your quarterly tax is €100 × 1.80 = €180, or €720 per year. Move to a province with 70% opcenten and the same car costs €170 per quarter.
Dutch Road Tax Calculator: Step by Step
- Find your license plate (kenteken). The official RDW data gives the exact weight and fuel type.
- Confirm your province. Opcenten depend on the address where the vehicle holder is registered.
- Enter the details in a road tax calculator. Use the tool below or the official motorrijtuigenbelasting calculator on belastingdienst.nl.
- Check the quarterly amount. Multiply by four for the yearly cost.
- Budget for changes. Rates are adjusted every January, so recheck each year.
What Changed in 2026?
The biggest shifts affect electric and hybrid drivers:
- Electric cars: Fully electric cars pay 70% of the regular rate in 2026, a 30% discount. Tax benefits for zero-emission cars run until the end of 2029, and the full rate applies from 2030.
- Plug-in hybrids: PHEVs pay the regular rate from 1 January 2026. The earlier discount is gone.
- Provincial opcenten: Each province updates its percentage every year, so your total can change even when your car does not.
Who Pays Dutch Road Tax and Who Is Exempt?
- The registered holder (houder) of the vehicle pays, whether or not it is driven.
- Expats with foreign plates: Residents registered in the Netherlands who drive a foreign-plated car generally owe BPM (purchase tax) and road tax, apart from limited exceptions like short temporary use.
- Very old vehicles: Cars that are 40 years or older are generally exempt.
How to Lower Your Dutch Car Tax
- Choose a lighter car. Weight class drives the base amount.
- Consider fully electric. The 30% discount applies through 2029, but the discount shrinks each year, so compare the long-term cost.
- Avoid diesel if the surcharge outweighs your fuel savings.
- Check your province before moving. The difference in opcenten can add up over several years.
Frequently Asked Questions
How much is road tax in the Netherlands in 2026?
It depends on your car’s weight, fuel type and province. The tax is billed per quarter and consists of a national base amount plus a provincial surcharge. Use the Belastingdienst tool or a Dutch road tax calculator with your license plate for an exact figure.
Do electric cars pay road tax in the Netherlands?
Yes. In 2026 fully electric cars will pay 70% of the regular rate. Benefits run until the end of 2029, and the full rate applies from 2030.
Do plug-in hybrids pay full road tax in 2026?
Yes. Since 1 January 2026, plug-in hybrids pay the regular rate. The earlier discount no longer applies.
Why does road tax differ between provinces?
Each province sets its own surcharge (opcenten) as a percentage on top of the national base amount. Identical cars can cost different amounts depending on where the owner lives.
Do expats with a foreign license plate pay Dutch road tax?
Generally yes. Residents registered in the Netherlands who drive a foreign-plated car pay BPM and road tax, with limited exceptions such as short temporary use.
Who pays Dutch road tax?
The registered holder (houder) of the vehicle pays, whether or not the car is driven. Vehicles 40 years or older are generally exempt.
Final Thoughts
Dutch road tax is easy to predict once you know the three drivers: weight, fuel type and province. The 2026 changes matter most for electric and plug-in hybrid owners, since the EV discount is now 30% and PHEVs pay the full rate. Check your exact quarterly amount with your license plate, and compare provinces and fuel types before you buy or move.
John Keller is the founder of Look Forward Administratie & Advies and a Dutch financial administration and tax advisory specialist. With 25 years of experience helping expats, freelancers, and businesses navigate Dutch payroll, income tax, and the 30% ruling, he combines hands-on advisory experience with a focus on making Dutch tax rules understandable for non-Dutch speakers.
