Motorrijtuigenbelasting (MRB), commonly called wegenbelasting or road tax, is payable for as long as a car is registered in your name. You pay it quarterly to the Belastingdienst. The amount depends on three things: weight (ready-to-drive mass, massa rijklaar, in weight bands), fuel type (diesel and LPG pay a surcharge) and the province you live in, through the provincial surcharge (opcenten).
Fully electric cars get a 30% discount from 2026 through 2028, so you pay 70% of the rate. The discount drops to 25% in 2029 and disappears in 2030. It applies to the total including opcenten, and to used EVs too. Plug-in hybrids (up to 50 g/km) no longer get any discount from 2026.
Why it matters when buying or selling
When a car is transferred, MRB stops automatically for the seller, who gets any overpaid tax refunded pro rata. For the buyer, MRB starts at the moment of transfer. Include road tax in your monthly budget: the difference between a light petrol car and a heavy diesel can be considerable. Calculate your amount with our road tax calculator.