Road tax (MRB) has two parts: a national part and a surcharge for the province, the provinciale opcenten. Each province sets its own rate. The Belastingdienst collects both parts together, so you never get a separate bill for the opcenten. The rate you pay depends on the province where you, as the registered keeper (kentekenhouder), live.
Fully electric cars get a 30% road tax discount in 2026. That discount is calculated on the total, so it also applies to the opcenten.
Why it matters when buying or selling
The same car can cost noticeably more in road tax per year in one province than in another. When you compare running costs, always use your own province. If you move to another province, your MRB changes with it. As a seller, you can mention the quarterly road tax in your ad; buyers often ask about it. Calculate the exact amount for your province with our road tax calculator and work out total costs with the car cost calculator.