You have come to the Netherlands from Ukraine and brought a motor vehicle

Did you come to the Netherlands as a displaced person from Ukraine? And do you fall under the Temporary Protection Directive? If you have brought a car (or another motor vehicle) from Ukraine, you have exemption from Motor Vehicle Tax (in Dutch: MRB) and Private Motor Vehicle and Motor Cycle Tax (in Dutch: BPM). This exemption is temporary. Your vehicle must have Dutch licence plates by 4 March 2025. This process can take a lot of time, so we advise you to start the process as soon as possible. You can read more about this in the step-by-step plan.

Paying taxes

From the moment your vehicle is registered at the Netherlands Vehicle Authority (in Dutch: RDW), you must pay Motor Vehicle Tax (in Dutch: MRB). This may mean that you start paying MRB before 4 March 2025. However, this ensures that everything is arranged on time. How much MRB you need to pay depends on the vehicle. At belastingdienst.nl/mrb-berekenen (only available in Dutch) you can calculate how much MRB you will pay.
You will automatically receive a notification from the Tax Administration of the Netherlands once your vehicle has Dutch licence plates. In addition to MRB, there is also BPM in the Netherlands. You are likely eligible for an exemption for the bpm, but you will need to apply for this exemption yourself.

Step-by-step: what you need to do

1. First, apply for bpm exemption as follows. Complete and return the form Application Exemption from BPM for Motor Vehicles from Ukraine. You will then receive a letter from the Tax Administration, letting you know whether you qualify for the exemption.

2. After receiving the letter, you must have your vehicle inspected by the RDW. You can find more information at rdw.nl/ukraine.

3. If the RDW approves your vehicle, you must file the form Aangifte, melding of opgaaf bpm (BPM return, notification or specification, only available in Dutch). The Tax Administration will process your bpm return. After that the RDW will register your vehicle. The RDW will then provide you with the vehicle registration certificate, which states the licence plate number.

4. With the registration certificate, you must have licence plates made. You can find the addresses where this is possible at rdw.nl/locatiewijzer (only available in Dutch). You will need to attach the licence plates to your vehicle yourself.
5. With the vehicle registration certificate, arrange for third-party liability insurance with a Dutch insurance company.
6. Is your vehicle older than 3 years (petrol vehicles: older than 4 years)? And did you not receive a technical inspection report (in Dutch: APK-keuringsrapport) from the RDW? If this is the case, make an appointment for a mandatory periodic motor vehicle test (APK) at one of the RDW-approved garages. You can find the APK locations at rdw.nl/locatiewijzer (only available in Dutch).
7. After your vehicle is registered, you'll receive a MRB invoice from the Tax Administration. A few weeks later, you'll receive a Direct Debit Authorisation Form for the MRB. You can complete and return this form if you want the Tax Administration to automatically deduct the MRB from your account. However, you must pay any MRB invoices you receive in the meantime.

Do you have any questions?

You can read more about MRB (only available in Dutch) on our website. At BPM you find information about BPM. Or call the Tax Information Line Vehicles at 0800 - 0749. Do you have any questions about your licence plates or about registering your vehicle? You can find information from the RDW at rdw.nl/ukraine. Or call them at 088 - 008 74 47.

Exemption scheme extended: temporarily no mrb and bpm for displaced persons from Ukraine

The temporary exemption scheme for people who have left Ukraine because of the war (displaced persons) has been extended for 1 year. This means that under certain conditions displaced persons from Ukraine do not have to pay motor vehicle tax (in Dutch mrb) and private motor vehicle tax and motorcycle tax (in Dutch bpm) until 4 March 2025.

What are the conditions?

• Your motor vehicle is registered in the Ukrainian vehicle registration register.

• You came to the Netherlands with that motor vehicle.

The scheme applies until 4 March 2025.

How do you apply for the temporary scheme?

If you have already registered for the scheme with the Tax and Customs Administration, the extension will apply to you automatically, so you do not have to reapply again.

If you haven't started using the scheme yet, please apply in writing. State in your letter that you want to qualify for the temporary exemption from mrb and bpm and provide the following details:

• your name

• your address in Ukraine

• your Citizen Service Number (BSN)

• the address of your residence in the Netherlands

• the registration number of your motor vehicle

Please send your letter to:

Belastingdienst
CAP/Auto, Team vrijstellingsvergunningen
Postbus 90121
4800 RA Breda

You will receive a written response from us within 6 weeks.

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