Costs and taxes of a used car in the Netherlands in 2026
Transfer fees, road tax, BPM, VAT, APK, insurance, cash payments, low-emission zones and subsidies: every amount and rule on one page.
Updated
Who pays what when a car is sold?
The buyer usually pays for the transfer (€13.10) and the inspection. The seller pays for preparing the car and, if needed, a new APK. Insurance and road tax pass from seller to buyer at the moment of transfer.
| Cost | Seller | Buyer |
|---|---|---|
| Valuation and listing on Sell Your Car | free | free |
| Cleaning and preparing the car | €50–€250 (estimate) | – |
| APK if it is about to expire (optional) | €19–€70 + repairs | – |
| Ownership transfer at the RDW | – | €13.10 |
| Pre-purchase inspection | – | €150–€350 |
| Insurance | cancel with the vrijwaringsbewijs | from the transfer |
| Road tax (MRB) | refund of the excess, pro rata | starts at the transfer |
| Rest-BPM | – | imports only |
How much does transferring a car cost in 2026?
A transfer costs €13.10 in 2026, online via MijnRDW with DigiD, at a registration counter such as PostNL, or at the RDW. Online you pay with iDEAL or Wero. The seller needs the registration card and the full registration code (tenaamstellingscode) and then receives an indemnity certificate (vrijwaringsbewijs).
| What | Fee 2026 | When |
|---|---|---|
| Ownership transfer (tenaamstelling) | €13.10 | Online via MijnRDW with DigiD, at a PostNL registration counter or at the RDW |
| New registration code | €1.25 | If you have lost the code |
| New registration card with code | €39.80 | If the card is lost or stolen |
| Express registration card, collect in Veendam | €61.50 | If you cannot wait |
| Express registration card by courier | €241.55 | Delivered to an address |
| Dealer service fee | often €25–€75 | Not an RDW fee; ask upfront |
RDW fees when importing
If you bring a car in from abroad, the RDW charges more. Rest-BPM, transport and number plates come on top.
| What | Fee 2026 |
|---|---|
| Identification check at the RDW | €58.50 |
| Registration certificate | €50.00 |
| Registration in your name | €13.10 |
| Recycling fee | €22.50 |
| Total RDW (passenger car up to 3,500 kg) | €144.10 |
Calculate everything at once with the transfer cost tool or follow the car transfer guide. Lost the code? See lost registration code.
How much road tax (MRB) do you pay on a used car?
Road tax (motorrijtuigenbelasting, MRB) depends on the kerb weight (rijklaar gewicht), the fuel (with surcharges for diesel and LPG) and your province, which adds a surcharge (opcenten). The registered keeper pays per quarter. On sale, MRB stops automatically and the seller gets the excess refunded pro rata.
Discount for electric cars and plug-in hybrids, 2024–2030
| Year | Fully electric (EV) | Plug-in hybrid (max. 50 g/km) |
|---|---|---|
| 2024 | 100% off: no road tax | 50% off |
| 2025 | 75% off: you pay 25% | 25% off |
| 2026 | 30% off: you pay 70% | no discount |
| 2027 | 30% off: you pay 70% | no discount |
| 2028 | 30% off: you pay 70% | no discount |
| 2029 | 25% off: you pay 75% | no discount |
| 2030 | no discount: you pay 100% | no discount |
Work out the amount for your car and province with the road tax calculator. More detail: road tax for electric cars in 2026.
When do you pay BPM or rest-BPM?
BPM (registration tax) is paid on first registration in the Netherlands: for a new car or an import. A used car with Dutch plates has already paid it. In 2026 the fixed base (vaste voet) is €687 (2025: €667); a zero-emission car pays only that fixed base.
Cars with emissions pay an amount per gram of CO2 on top. In 2026 the CO2 bracket limits were lowered by 1.55% and the bracket rates raised by 1.57%. A diesel also pays a diesel surcharge of €114.83 per gram above 69 g/km.
| Car | BPM 2026 |
|---|---|
| Compact petrol car, 120 g/km CO2 (Athlon) | about €6,347 |
| Opel Astra 1.2 Turbo, 130 g/km | €8,157 (2025: €7,580) |
| Kia EV3 (fully electric) | €687, the fixed base only |
Rest-BPM on imports: three methods
For an imported used car you pay rest-BPM: the BPM at the rate of the first registration date, minus depreciation. You determine that depreciation in one of three ways, and you may choose the method that gives the lowest BPM.
| Method | Based on | Note |
|---|---|---|
| Forfaitaire tabel (flat-rate table) | Only the age of the car; a fixed percentage set by the Belastingdienst | No extra report needed |
| Koerslijst (price guide) | Historical new price and trade purchase value from a common Dutch price guide | Attach the full report to your return |
| Taxatierapport (valuation report) | A valuation of your specific car, including damage and defects | You pay the valuer yourself |
Compare the three methods with the rest-BPM calculator and follow the car import guide.
What is the difference between a VAT car, a margin car and a private sale?
With a margin car the dealer pays VAT only on the margin; you don’t see it and can’t reclaim it. A VAT car is sold with 21% VAT shown separately on the invoice, which business buyers can reclaim. Buying from a private person involves no VAT.
| Type | What it means | VAT | Typical for |
|---|---|---|---|
| Margin car (margeauto) | The dealer bought the car from a private person and pays VAT on the margin only | Not shown separately, not reclaimable | Most used cars sold to consumers |
| VAT car (BTW-auto) | Sold with 21% VAT shown separately on the invoice | Business buyers can reclaim the VAT | Ex-lease and company cars |
| Private sale | Sale from one private person to another | No VAT | Ads and auctions between private persons |
How much does an APK cost?
According to the ANWB an APK costs €19 to €70; a diesel can cost more. Repairs needed to pass come on top. A fresh APK makes your car easier to sell, because without a valid APK a buyer cannot take a test drive.
An APK is not a pre-purchase inspection. Check the expiry date with the licence plate check or set an APK reminder.
From when must you insure a car you bought?
From the moment the car is registered in your name. You must then have at least third-party liability (WA) insurance, so arrange it before the transfer. The seller cancels their insurance with the indemnity certificate (vrijwaringsbewijs) they receive after the transfer.
See the guide arrange insurance and road tax and the difference between WA, limited comprehensive and fully comprehensive cover.
Can you pay cash for a car?
Between private persons, yes. Since 1 January 2026 traders, including car dealers, may not accept or make cash payments of €3,000 or more. Split payments count together. From 10 July 2027 an EU-wide cap of €10,000 applies; the lower Dutch limit stays.
| Situation | What is allowed? |
|---|---|
| Private person buys from a private person | Cash allowed, also above €3,000 |
| You buy from a car dealer | Cash only below €3,000 (since 1 January 2026) |
| A dealer buys your car | The dealer may not pay you €3,000 or more in cash |
| Payment in instalments | Counts as one: splitting to stay under the limit is not allowed |
| From 10 July 2027 (EU) | EU-wide cap of €10,000 for traders; the lower Dutch €3,000 limit stays |
More in paying cash for a car: the €3,000 limit. On a Sell Your Car auction, payment runs safely through escrow; see fair deal.
Which cars are banned from low-emission zones?
Diesel low-emission zones (milieuzones) for passenger cars apply in Amsterdam, Arnhem, The Hague and Utrecht. Diesels of Euro 4 or lower may not enter Amsterdam, Utrecht and Arnhem; in The Hague the ban covers Euro 3 and lower. The fine is €130 (since 26 November 2025).
| City | Banned |
|---|---|
| Amsterdam | Diesel Euro 4 and lower |
| Utrecht | Diesel Euro 4 and lower |
| Arnhem | Diesel Euro 4 and lower (since 1 June 2026) |
| The Hague (Den Haag) | Diesel Euro 3 and lower |
Since 1 January 2026 a new traffic sign marks low-emission zones. Zero-emission zones apply only to vans and trucks, in more than 20 cities and growing to around 29 by 2030. Euro 5 vans may still enter until 31 December 2026.
Check a plate with the low-emission zone check and read low-emission zones 2026: which diesels can enter.
Is there a subsidy for a used electric car?
Not at the moment. The SEPP subsidy is permanently closed; the last applications were on 27 December 2024 (RVO). A successor, OGEA, has been announced but is not open yet.
Overstapsubsidie Gebruikte Elektrische Auto’s (OGEA)Announced, not yet open
- €4,000 for a used EV with a catalogue price of €12,000 to €60,000
- €6,000 if you scrap a Euro 0 to 4 car you have owned for at least 1 year
- Planned: Q4 2026 if possible, otherwise Q2 2027 (letter to parliament, 21 September 2026)
Waiting for the subsidy? Factor in the 30% road tax discount in 2026. Read used EV subsidy 2026.
Work it out yourself
Using 2026 rates. Free, no account needed.
Frequently asked questions
Who pays for the transfer, the buyer or the seller?
Usually the buyer. The RDW fee is €13.10 in 2026, the same everywhere. That is a convention, not a law: you can agree otherwise. A dealer may add a service fee, often €25 to €75.
Do I get road tax back when I sell my car?
Yes. Road tax (MRB) stops automatically at the moment of transfer. The Belastingdienst refunds what you paid in excess, pro rata. You don’t need to do anything.
How much road tax discount does an electric car get in 2026?
30%. In 2026, 2027 and 2028 you pay 70% of the normal rate, including the provincial surcharge. In 2029 the discount is 25%, and from 2030 it ends. Many sites say 25% for 2026, but that is wrong. Plug-in hybrids get no discount from 2026.
Do I pay BPM when I buy a used car in the Netherlands?
No. BPM was paid when the car was first registered in the Netherlands. You only pay rest-BPM when you import a car from abroad. Calculate it with the rest-BPM calculator.
Can I get a subsidy for a used electric car now?
No, not yet. SEPP is permanently closed. Its successor, the Overstapsubsidie Gebruikte Elektrische Auto’s (OGEA), has been announced but is not open yet. It is planned for Q4 2026 if possible, otherwise Q2 2027.
Terms in this article
- Overschrijven (transfer of ownership)
- Tenaamstellingscode (registration code)
- Vrijwaringsbewijs (indemnity certificate)
- Motorrijtuigenbelasting (MRB, road tax)
- Opcenten (provincial road tax surcharge)
- BPM (Dutch car registration tax)
- Rest-BPM (BPM on imported used cars)
- Vaste voet (BPM fixed base)
- Dieseltoeslag (diesel surcharge)
- Forfaitaire tabel (BPM depreciation table)
- Margeregeling (VAT margin scheme)
- VAT car (BTW-auto)
- APK (Dutch MOT test)
- Third-party liability insurance (WA)
- Cash payment ban (contantverbod)
- Low-emission zone (milieuzone)
- Zero-emission zone (ZE zone)
- SEPP subsidy
Sources
- RDW: Een voertuig verkopen
- RDW: Voertuig invoeren vanuit een Europees land
- Ondernemersplein (RVO): Langer korting motorrijtuigenbelasting voor auto’s zonder uitstoot
- Belastingdienst: Hybride, elektrisch en waterstof (MRB)
- Belastingdienst: BPM-afschrijving (koerslijst, taxatierapport, forfaitaire tabel)
- ANWB: Wegenbelasting
- ANWB: BPM
- Athlon: BPM, alles wat je moet weten
- FIU-Nederland: Verbod op contante betalingen van €3.000 of meer
- EUR-Lex: Verordening (EU) 2024/1624 (AMLR)
- Milieuzones.nl
- RVO: SEPP
- Kamerbrief 21 september 2026 (Kamerstuk 31305-427)
Indication based on published rates. No rights can be derived from this calculation.
Guide: transfer a car · Trade-in, auction or private: what nets most?