Buying a used car in the Netherlands comes with a surprising amount of Dutch terminology. BPM, MRB, wegenbelasting, CO₂ emissions, provincial surcharges — if you have recently moved here, it can be difficult to work out which taxes actually apply to you.
The good news is that the system is simpler than it first appears.
For most expats buying a normal used car that is already registered in the Netherlands, there are two important things to understand:
BPM is generally already reflected in the car's history and purchase price. MRB — commonly called wegenbelasting — is the recurring road tax you pay after the car is registered in your name.
If you import a used car yourself, BPM becomes much more important.
Here is how it works.
First: MRB and Wegenbelasting Are the Same Tax
This is probably the easiest source of confusion to clear up.
MRB stands for motorrijtuigenbelasting.
Wegenbelasting literally means "road tax" and is the everyday Dutch term people use for MRB.
They are not two separate taxes.
So if a Dutch colleague tells you, "Don't forget the wegenbelasting," while the Belastingdienst website talks about "MRB," they are referring to the same recurring vehicle tax. The Dutch government confirms that motorrijtuigenbelasting is the official name for what is commonly called wegenbelasting.
That leaves us with two main taxes to understand:
BPM = mainly a purchase/import-related tax
MRB / wegenbelasting = an ongoing ownership tax
What Is BPM?
BPM stands for Belasting van Personenauto's en Motorrijwielen. In simple terms, it is a Dutch vehicle tax closely connected to a car's CO₂ emissions.
Generally speaking, the more CO₂ a car produces, the higher its original BPM can be. Diesel vehicles can also face an additional BPM surcharge.
This is one reason two cars with similar prices elsewhere in Europe can have noticeably different values in the Netherlands.
Do You Pay BPM When Buying a Used Dutch Car?
Usually, not as a separate bill.
If you buy an ordinary second-hand car that is already registered in the Netherlands, you do not normally receive a BPM invoice after buying it. The Dutch government states that a private buyer purchasing a second-hand car in the Netherlands does not separately pay purchase tax (BPM).
That does not mean BPM is irrelevant to the car's value. It means you normally don't need to calculate an additional BPM payment on top of the advertised purchase price.
For an expat buying a €15,000 used car from a Dutch dealer, for example, you generally shouldn't expect the government to suddenly send you another BPM bill simply because the car changed owners.
When Does BPM Become Important?
The big exception is importing a vehicle.
Suppose you find an attractive used BMW, Volvo or Volkswagen in Germany and decide to import it into the Netherlands.
Now BPM matters.
When a used passenger car from abroad is registered with the RDW in the Netherlands, a BPM declaration may be required. For a used vehicle, depreciation can reduce the amount of BPM ultimately payable compared with the original amount applicable when the vehicle was new.
This makes the calculation considerably more complicated than:
German purchase price + registration fee = Dutch price.
The BPM liability needs to be included when deciding whether an imported vehicle really represents good value.
A Cheap Car Abroad Isn't Necessarily Cheap in the Netherlands
This is particularly important for expats because the European used-car market makes cross-border shopping look easy.
Car in Germany: €22,000
Similar car in the Netherlands: €25,000
At first glance, importing appears to save €3,000.
But that comparison isn't complete.
Depending on the vehicle, you may have to account for BPM, RDW registration and inspection costs, transport or temporary plates, and other import-related expenses.
A high-emission vehicle can carry a substantial BPM amount. The Belastingdienst's BPM calculation for passenger cars is based heavily on registered CO₂ emissions, with higher emissions moving into progressively more expensive brackets.
So when comparing a Dutch car with an imported car, compare the total Dutch registered cost, not simply the foreign asking price.
What Is MRB / Wegenbelasting?
Once a vehicle is registered in your name, you will normally start paying motorrijtuigenbelasting (MRB).
Unlike BPM, this isn't primarily about purchasing the vehicle.
It's an ongoing cost of owning it.
MRB can be paid monthly or per three-month period, and your liability begins when the vehicle's registration is put in your name.
This means MRB should be part of your budget before you choose a used car.
Two cars with similar purchase prices can have very different ownership costs.
What Determines How Much Wegenbelasting You Pay?
For passenger cars, several characteristics matter, particularly:
- Vehicle weight
- Fuel type
- Emissions and applicable surcharges
- The province where you live
The province matters because part of MRB consists of provincial surcharges (provinciale opcenten), which provinces set themselves.
In practical terms, however, two of the biggest things to look at while shopping are weight and fuel.
Weight
Heavier cars generally cost more in road tax.
That matters increasingly as cars get larger. SUVs, large estates and some EVs can be significantly heavier than smaller petrol hatchbacks.
Since July 2026, the Belastingdienst uses the vehicle's "massa rijklaar" — roughly its ready-to-drive weight — when using its MRB calculation tool. The government adjusted the corresponding weight classes so this administrative change itself does not increase what you pay.
Fuel
Fuel type can make a major difference.
A diesel might look attractive because of fuel economy, particularly for someone driving long distances. But its taxation can make it much less attractive for a driver covering relatively few kilometres.
Some older or higher-polluting diesel vehicles can also be subject to a particulate-matter surcharge (fijnstoftoeslag) on top of regular MRB.
This is why you should never compare petrol and diesel cars based only on their fuel consumption.
What About Electric Cars?
This is an area where outdated information is particularly common.
Fully electric cars no longer automatically mean "no road tax."
In 2026, a fully electric passenger car receives a discount and pays 70% of the MRB applicable to a comparable petrol vehicle. The government currently provides MRB tax advantages for electric cars through 2029.
Plug-in hybrids are different: since 2026, plug-in hybrid passenger cars pay the regular MRB rate.
This matters when buying a used EV because electric cars are often relatively heavy due to their batteries. MRB should therefore be included in your ownership-cost calculation rather than assuming an EV will remain exempt.
A Simple Example
Imagine you are comparing three used cars:
Car A: small petrol hatchback
Car B: large diesel SUV
Car C: electric SUV
All three may be available within your €20,000–€25,000 budget.
Looking only at the purchase price would suggest they cost roughly the same.
But your monthly ownership costs could tell a very different story.
The small petrol car is relatively light and therefore may have comparatively modest MRB.
The diesel SUV is heavy, uses diesel and could potentially face additional diesel-related taxation depending on its emissions.
The electric SUV benefits from the current EV MRB discount, but its high weight still matters when calculating the underlying tax.
That is why the cheapest car to buy isn't necessarily the cheapest car to own.
What Taxes Should You Expect When Buying a Used Car?
For the typical expat buying a used car that is already registered in the Netherlands, think about the taxes like this:
| Tax | What it means | Will you normally pay it separately? |
|---|---|---|
| BPM | Vehicle purchase/registration tax largely linked to CO₂ | No, not when simply buying an already Dutch-registered used car |
| MRB | Motorrijtuigenbelasting | Yes, as an ongoing vehicle tax |
| Wegenbelasting | Everyday name for MRB | Same tax as MRB — not an extra charge |
| BPM on an imported used car | BPM due when registering an applicable foreign vehicle in NL | Potentially yes |
There can of course be exceptions, special vehicle categories and exemptions, but this covers the situation most private expat car buyers encounter.
Don't Forget: Tax Isn't the Same as Insurance
Another common misunderstanding is assuming wegenbelasting somehow includes insurance.
It doesn't.
Dutch WA insurance (wettelijke aansprakelijkheid, third-party liability insurance) is a separate mandatory cost for a car you put on the road.
Your real recurring ownership budget therefore needs to consider more than tax:
MRB + insurance + fuel/electricity + maintenance + repairs + depreciation.
Depending on the vehicle, you may also have costs such as APK inspections, parking permits and paid parking.
A €12,000 car with low running costs can therefore be a better financial decision than a €10,000 car with high tax, insurance and maintenance costs.
How Can You Check the MRB Before Buying?
Don't guess.
The Belastingdienst provides an official MRB calculator. The amount depends on the vehicle's characteristics, including its weight and fuel type.
Calculate MRB with the Belastingdienst
When you're considering a specific used car, check its vehicle details before buying. You can use the registration number (kenteken) to look up technical information through the RDW.
This is much more useful than relying on a dealer saying that the road tax is "about €50 a month."
Get the actual figure for the specific vehicle and your situation.
The Expats' Rule of Thumb
If you're new to Dutch car ownership, remember this:
Buying an already Dutch-registered used car?
Think purchase price + recurring MRB. BPM generally isn't an additional tax bill you need to add to the advertised price.
Importing a used car yourself?
Think purchase price + BPM + registration/import costs + recurring MRB.
And when comparing different cars, don't compare their asking prices alone.
Compare their total cost of ownership.
A heavier diesel that costs €2,000 less to buy can eventually become the more expensive vehicle. Likewise, an EV's tax treatment, insurance and depreciation can change the calculation significantly.
Before You Buy
Dutch car taxes aren't particularly difficult once you understand the terminology. The confusing part is knowing which numbers actually matter for the specific car you're considering.
For most used-car buyers:
BPM affects the purchase/import side.
MRB is your recurring vehicle tax.
Wegenbelasting is simply another name for MRB.
Before committing to a car, calculate the MRB, check the vehicle's RDW data, and — especially when considering an import — establish the BPM implications before deciding whether the deal is actually good.
Need Help Buying a Used Car in the Netherlands?
Buying a car in another country means dealing with more than just finding the right make and model. Dutch paperwork, vehicle history, taxation, inspections, negotiations and registration can all make a seemingly simple purchase complicated.
We help expats navigate the Dutch used-car market from start to finish — so you can understand what you're buying, what it will actually cost to own, and what to check before you commit.
Whether you're comparing cars, trying to understand the paperwork or simply want someone familiar with the Dutch market on your side, we can help make the process clearer and safer.
Tax rules and rates can change. This article reflects Dutch rules available in 2026 and is intended as general information, not individual tax advice. For the exact amount applicable to a vehicle, check the current Belastingdienst and RDW information.
