MRB (vehicle road tax)

Periodic ownership tax for a registered vehicle; explained here only as a concept.

MRB, the motor vehicle tax or road tax, is a tax the holder of a registered vehicle pays periodically as long as the registration is in their name. It is tied to ownership, not to the number of kilometres driven: a stationary car with an active registration is also liable, unless it is suspended.

The amount basically depends on the weight of the vehicle, the fuel type and the province (because of provincial surcharges). For certain drivetrains, including fully electric cars, deviating rates or reductions have applied or apply; those rules are adjusted periodically by the legislator and carry transitional provisions.

We explain MRB only as a concept and do not compute a rate. The exact amount for a specific vehicle depends on weight, fuel, province and the rules in force; the official calculation tool of the Tax Administration (Belastingdienst) is the source for that, with the correct reference date.

See also: BPM, Company-car tax (bijtelling), Registration document, Vehicle weight (kerb weight, payload, GVW), APK (periodic vehicle inspection)

Source: Concept explanation; rates: Tax Administration (Belastingdienst), per reference date. Indicative, not tax advice

No tax or financial advice. Every figure shows its source and reference date. Always compare with an independent adviser and the official source.