Car Registration and Taxes in the Netherlands

Vehicle Registration and the RDW

In the Netherlands, all vehicles must be registered with the Rijksdienst voor het Wegverkeer (RDW), the national road traffic authority. When you buy a car, especially a used one, the registration needs to be transferred to your name. If you import a car, you will need to register it for the first time in the Netherlands.

Buying a Used Car (Dutch plates)

• Proof of Identity: You'll need a valid Dutch ID (e.g., driver's license, passport with BSN).
• Vehicle Registration Certificate: The seller provides a two-part certificate (Tenaamstellingsbewijs and Overschrijvingsbewijs).
• Transfer Point: Registration transfer can be done at a PostNL office or an authorized RDW vehicle company.
• RDW Notification: After transfer, you receive a 'Tenaamstellingsverslag' (proof of registration) and the second part of the vehicle registration certificate.

Importing a Car to the Netherlands

Importing a car involves more steps than buying a Dutch-registered vehicle. This process is handled by the RDW and the Belastingdienst (Tax and Customs Administration).

1. RDW Inspection: Your imported car must undergo an inspection by the RDW to confirm its identity, technical specifications, and safety standards. You'll need an appointment.
2. BPM Declaration (Purchase Tax): After RDW approval, you must declare and pay the BPM (Belasting van Personenauto's en Motorrijwielen), a purchase tax on passenger cars and motorcycles. This can be substantial for newer, high-emission vehicles.
3. Number Plates: Once RDW registration and BPM payment are confirmed, you'll receive your registration number and can have Dutch number plates made by an authorized manufacturer.

Vehicle Taxes in the Netherlands

Car owners in the Netherlands are subject to several taxes:

1. Motorrijtuigenbelasting (MRB) - Road Tax

This is a quarterly or annual tax based on the vehicle's weight, fuel type, and the province you live in. Heavier cars and diesel cars generally incur higher MRB.

The Belastingdienst automatically collects this tax once your car is registered in your name.

2. Belasting van Personenauto's en Motorrijwielen (BPM) - Purchase Tax

As mentioned, this is a one-off tax paid upon first registration in the Netherlands. It's calculated based on the car's CO2 emissions (for new cars) or its age/current value (for used imports).

3. BTW (Value Added Tax)

When buying a new car, BTW (21%) is included in the purchase price. For used cars from a dealer, BTW is also often included. When importing, specific BTW rules apply.

Annual Vehicle Inspection: APK

Most cars registered in the Netherlands require an annual safety inspection, the Algemene Periodieke Keuring (APK). This ensures your car meets minimum safety and environmental requirements. The frequency depends on the car's age and fuel type (e.g., new petrol cars generally need their first APK after four years, then every two years, and annually after eight years). It is your responsibility to ensure your car has a valid APK.

Failure to have a valid APK can result in significant fines. You can check your car's APK status online via the RDW website using your license plate number.