Road Users' Taxes in the Netherlands
People using the roads in the Netherlands pay a road tax, and an additional "green tax" 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. Various payment methods and terms allowed. Pricing varies depending on the vehicle, its fuel and district of registration.
- Belastingdiens, Centraal Bureau Motorrijtuigenbelasting (CBM)
PO-Box 9047, 7300 GJ Apeldoorn
Tel: 055 578 2244 - To find rates and charges: Click here and then select "rekenhulp" (in Dutch)
The RDW (Rijksdienst voor het Wegverkeer) national road traffic authority, has a computer 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 of the above within a certain time period. It is possible to plead mitigating circumstances (such as 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 an additional "green" tax levied by the Dutch tax authority on all cars imported into Holland, whether new or secondhand. This does not apply to the first car imported by those settling in Holland if it can be shown to be part of the family's goods and furniture on first arrival.
For the importation of any additional car or one from any other country, the BPM is applied at 20 percent of the original sales price (excluding VAT) of the vehicle as it would have been sold in Holland, including any additional options on the car such as alloy wheels and leather seats. This is decremented by 2 percent per annum for the age of the vehicle to a minimum of 2 percent for vehicles of 10 years or older. This is assessed by the Customs and Excise department.
The BPM tax is not levied on new vehicles bought for export and there are dealerships that can order right hand drive vehicles for export to the UK.