Road tax in the Netherlands is charged on ownership, not on driving.
Motorrijtuigenbelasting starts the day the vehicle is put into your name in the RDW register and stops the day it leaves it, regardless of whether the car has moved in between.
That single fact accounts for most of the unpleasant surprises: a car bought in March and sold in September is taxed for six months of standing still.
What Sets The Amount
Three things decide your bill, and none of them is how much you drive.
The first is the empty weight of the vehicle, charged in bands, which is why a heavy estate costs multiples of a small hatchback.
The second is the fuel: petrol is the base rate, and diesel and LPG both carry a surcharge on top of it.
Older diesels that do not meet the particulate standard carry a further surcharge again.
The third is the province you live in, because each province adds its own percentage - the opcenten - on top of the national rate.
Amsterdam residents pay the Noord-Holland rate, which the provincial council sets each year, and moving to a different province genuinely changes the bill for the same car.
Because all three inputs are personal to you, the only figure worth trusting is the one from the Belastingdienst’s own calculator, which takes the number plate and your postcode and returns the actual quarterly amount.
Electric And Hybrid Vehicles
Fully electric cars were exempt from road tax up to and including 2024 and have been liable since 2025, at a reduced rate.
The reduction exists because battery packs are heavy and the tax is weight-based, so without it an electric car would be taxed like a van.
The percentage of that reduction is set annually in the national tax plan and has been scheduled to shrink over time, so check the current year’s figure in the calculator rather than relying on what a colleague paid.
Plug-in hybrids are taxed on their full weight with no equivalent discount, which is why they are frequently the most expensive option of the three to hold.
Who Pays Nothing
Vehicles of 40 years and older are exempt outright.
Mopeds, snorfietsen and bromfietsen pay no road tax at all.
Trailers and caravans are not taxed either - the towing vehicle is.
Motorcycles do pay, but at a flat rate rather than a weight-based one, with the provincial surcharge added.
Disability-adapted vehicles and some commercial categories have their own regimes, and those are worth asking the Belastingdienst about directly rather than guessing.
Stopping The Clock: Schorsing
If the vehicle will not be used for a while, you can suspend its registration with the RDW, and the road tax and the compulsory insurance requirement both stop.
The condition is absolute: a suspended vehicle may not stand on a public road at any point during the suspension.
For an Amsterdam resident that means a private garage, a driveway, or storage outside the city, which is the reason the option is used less here than it deserves.
Suspension is applied for online at the RDW and takes effect immediately, and it is the correct move for a car going into long-term repair, a seasonal vehicle, or one waiting for a buyer.
How And When You Pay
The Belastingdienst bills quarterly by default and sends the first assessment shortly after the vehicle is registered to you.
Setting up automatische incasso lets you pay monthly instead, which is the option most people want and few know exists.
Late payment attracts a penalty and, if it continues, the tax authority can immobilise the vehicle.
When you sell, the transfer at the RDW counter is what ends your liability - a private agreement with the buyer does not.
Keep the vrijwaringsbewijs, the indemnity receipt issued at the transfer, because it is your proof that the vehicle stopped being yours on that date.
Frequently Asked Questions
How do I pay Dutch road tax?
The Belastingdienst issues quarterly assessments automatically once the vehicle is registered in your name.
A direct debit authorisation converts that to monthly payments.
How is the amount calculated?
From the vehicle’s empty weight in bands, its fuel type, and the provincial surcharge for where you live.
Diesel and LPG carry a fuel surcharge, and older diesels a particulate surcharge on top.
Where do I get the figure for my own car?
The Belastingdienst’s road tax calculator returns the exact amount from the number plate and your postcode.
Any figure that does not use both of those is a guess.
Do electric cars pay?
Yes, since 2025, at a reduced rate that offsets the weight of the battery.
The size of that reduction is set year by year, so check the current one.
Do mopeds and scooters pay?
No - snorfietsen and bromfietsen are outside the tax entirely.
Motorcycles do pay, at a flat rate plus the provincial surcharge.
Can I stop paying while the car sits unused?
Yes, by suspending the registration at the RDW, which halts both the tax and the insurance obligation.
The vehicle may not be on a public road for a single day of the suspension.
What happens when I sell the car?
Your liability ends at the moment of transfer at an RDW counter or post office, not when money changes hands.
Keep the vrijwaringsbewijs as proof of the date.
