MRB - road tax

Miscellaneous CobaltWarrior1000 July 25, 2016 0 12
Do you have a car or a motorcycle? You will pay much tax. Besides the purchase of fuel and you must pay a monthly amount of tax. How does this tax?


Car tax you must pay when you are a car or motorcycle in your name. Whether or not the car will be used on public roads is not relevant. The fact that you have a car in your name, is the reason for the government to lift you to catch on to that property tax and yours. The chargeable event for the ACT which makes the fact that you have a car or motorcycle in your possession.

Imposition of MRB

the levying of MRB start when the car gets a license plate or you can receive the registration certificate part 1B in the case of a used car. You do not need to make any declaration as to your income tax return. On name of the car is enough and leads to the tax.

MRB rate

The rate of motor vehicle tax depends on a number of factors. Among others, the type of car, the weight of the car, the fuel, the province where you live and the time period to determine the amount you must pay to ACT.
The moment of payment of motor vehicle tax, for the period that is subject to ERA.


For an oldtimer ERA exempts. If the car more than 30 years ago was first authorized, will qualify the car as an old-timer. This rule applies as from January 2012. For this car, you do not MRB to pay more. Applies to the car have a fuel surcharge? Then you have to pay that.
Do you have a truck or bus with more than 30 years old? Then the MRB exemption applies only if you do not bet this car for business purposes. Use the bus to transport groups and you get money for it? You will therefore have to pay motor vehicle tax.

Transitional arrangements oldtimers

To make the transition smoother for vintage cars, the legislature has established a transitional arrangement. This also enables cars aged between 25 and 30 years use of the exemption for vintage cars through an initial scheme. From 2012, the age goes every year with one year upwards. In 2012, the age should be 25 years, 26 years in 2013, in 2014 27 years etc.
In the coalition agreement of the VVD and PvdA in November 2012 states that the exemption for vintage cars will be canceled completely. The text of the coalition agreement leaves little room for doubt and are expected to also vintage cars from 2014 ERA will have to pay.


Do you have a camper? You may be eligible for the so-called "quarter rate". The car must have exactly meet the technical requirements of Article 6 Implementing MRB 1994. A camper meets the requirements if:
  • the interior of the car is designed for the transport and accommodation of persons;
  • which is provided with a fixed cooking and sleeping facilities; and
  • which complies with the specified design requirements.

  • Ringing the design requirements:
  • There must be an inner space, in which a rectangular block of 170 cm high and needs to apply a length of at least 200 cm, a width of at least 90 cm;
  • Inner Space is the space behind the driver's seat, where a number of facilities has been applied;
    • at least two permanent seats for driver and front passenger;
    • To remove the table, if simple;
    • sleeping for at least two persons;
    • fixed and lockable storage facilities;
    • fixed kitchen with worktop at least 60 cm high, with integrated water supply with sink, faucet and drain;
    • fixedly built-in cooker intended for use in the inner space.

    Exemption efficient cars

    A diesel car with CO2 emissions of up to 95 grams per kilometer, or other cars emitting more than 110 grams of CO2 per kilometer subject to a zero rate. This rule was valid for the whole of 2012 and 2013. From 2014, the scheme will be reviewed and possibly adjusted. The adjustment is then expected to take place by lowering the limit of maximum emission of CO2.