Diesel cars pay extra tax in two places in the Netherlands. In BPM, the 2026 diesel surcharge is €114.83 per gram of CO2 above 69 g/km. A new diesel emitting 100 g/km therefore pays 31 × €114.83 = €3,559.73 extra. In motorrijtuigenbelasting (MRB, road tax), diesels pay a fuel surcharge on top of the standard rate. In addition, since 1 January 2020 a particulate surcharge (fijnstoftoeslag) applies to diesels emitting more than 0.005 grams of particulates per kilometre, diesels with a removed particulate filter, and diesels first registered before 1 September 2009 with no emission figure on record (Belastingdienst).
Why it matters when buying or selling
A diesel mainly pays off if you drive a lot; otherwise the higher road tax and surcharges cancel out the fuel savings. Amsterdam, Utrecht and Arnhem also keep diesels of Euro 4 or lower out of their low-emission zone (milieuzone). In 2025, 5.5% of all used cars sold were diesels (BOVAG/RDC), so the pool of buyers is smaller. Check the road tax first with our road tax calculator.