Naambeeld Belastingdienst/Douane

Temporary Exemption from bpm (Passenger Cars and Motorised Vehicles Tax) and mrb (Motor Vehicle Tax)

Are you registered in the municipal personal records database and therefore a resident in the Netherlands? And do you drive on the Dutch public highway with a foreign registered a car, delivery van or a motorcycle (motorised vehicle)? Then you should pay passenger cars and motorised vehicle tax (bpm) and motor vehicle tax (mrb).

Exemption from passenger cars and motorised vehicle tax (bpm) and motor vehicle tax (mrb).

If you are driving a motor vehicle that was rented, borrowed or leased in another country and that is registered outside the Netherlands on the Dutch public highway, then it is possible to get an exemption for a maximum period of 2 weeks from passenger cars and motorised vehicle tax and motor vehicle tax. In order to get that exemption you will have to register on-line for the temporary exemption from passenger cars and motorised vehicle tax and motor vehicle tax (at the end of the new page).

Conditions for exemption

The exemption from passenger cars and motorised vehicle tax and motor vehicle tax in the case of temporary use is only valid on the following conditions:

  • It relates to a foreign registered passenger car, motorcycle or a delivery van (motor vehicle) that has a foreign license number and is rented, borrowed or leased in another country.
  • The motor vehicle is used for a maximum of 2 weeks in the Netherlands.
  • The motor vehicle is used by a resident of the Netherlands i.e. one who is registered in the municipal personal records database, or by a resident member of that person’s family or the motor vehicle is at the disposal of an organisation or company that is registered in the Netherlands.
  • The exemption is granted to the person who has the motor vehicle at his/her disposal (the user). Or, if an entity registered in the Netherlands, a company for instance, has the actual use of the motor vehicle, this entity.
  • In accordance with Dutch traffic law, the license plate of the car you are requesting exemption for must be approved for use in the Netherlands. Information regarding this subject can be obtained from the police. The police is available on 0900 - 8844 (from abroad +31 34 35 78 844)
  • You can only register the exemption from passenger cars and motorised vehicle tax and motor vehicle tax in case of temporary use on-line.
  • The exemption starts from the commencement date that you state in the form. The commencement date that you enter on the application for exemption is: the date on which you will come onto the Dutch public highway with the car or motorcycle for the first time.
  • You can withdraw or change the exemption from passenger cars and motorised vehicle tax and motor vehicle tax in case of temporary use, but only prior to the stated commencement date.
  • You can fill in the registration for exemption from passenger cars and motorised vehicle tax and motor vehicle tax for temporary use yourself, but a family member or a rental or lease company can also do this on your behalf. The registration does not have to be signed.
  • A user may only register the same motor vehicle for exemption once per year for 2 weeks.
  • You only have an exemption from passenger cars and motorised vehicle tax and motor vehicle tax for the situation registered (the motor vehicle, the user, the period of exemption). If you not meet the requirements during the period of exemption, the exemption becomes null and void and you immediately have to file a declaration(in Dutch: Aangifte doen - only available in Dutch) at one of the passenger cars and motorised vehicle tax and motor vehicle tax declaration points (in Dutch: bpm-aangiftepunten - only available in Dutch) of the Dutch Customs Service (Douane). You will then have to pay passenger car and motorised vehicle tax and motor vehicle tax as of the first day that the car, delivery van or motorcycle is used in the Netherlands.

Tip!

After registering a temporary exemption from passenger cars and motorised vehicle tax and motor vehicle tax, you can print out the form. Keep the print-out in the car or near the motorcycle during the period of exemption.

Please note!

If the motor vehicle stays in the Netherlands after the end the 2-week exemption period, you, being (usually) the driver, will have to file a declaration for passenger cars and motorised vehicle tax and motor vehicle tax. You must file this declaration before the 2-week period of exemption has expired. You can file a declaration (in Dutch: Aangifte doen - only available in Dutch) at one of the passenger cars and motorised vehicle tax and motor vehicle tax declaration points (in Dutch: bpm-aangiftepunten - only available in Dutch) of the Dutch Customs Service (Douane). You will then have to pay passenger cars and motorised vehicles tax and motor vehicle tax as of the first day that the car, delivery van or motorcycle was used in the Netherlands.

Registration

You can complete the registration for temporary exemption from passenger cars and motorised vehicle tax and motor vehicle tax on-line at tempory exemption from passenger cars and motorised vehicle tax and motor vehicle tax (at the end of the new page).

More information

For more information about the registration for temporary exemption from passenger cars and motorised vehicle tax and motor vehicle tax, call the Tax Information Line / Car Taxes, from The Netherland: 0800 0749, from abroad: +31 55 528 20 01.