In 2026, diesel cars in the Netherlands will remain subject to a higher road tax rate (motor vehicle tax, MRB). The amount of tax depends on the weight of the car, the type of fuel, the emission class, and the province in which you live. Diesel drivers pay more than owners of petrol cars, and electric vehicles still enjoy a partial exemption.
In this guide, you will read exactly how diesel road tax works in 2026, how to calculate the costs, which exemptions apply, and what the future holds for diesel drivers.
What will road tax (MRB) be in 2026?
Road tax – officially motor vehicle tax (MRB) – is a mandatory tax for owning a motor vehicle in the Netherlands. The Tax and Customs Administration uses this money for the maintenance of the road network and environmental policy.
In 2026, the following will apply:
- Create a higher MRB for diesel cars due to environmental impact.
- Create a partially reduced MRB for electric vehicles (25% of the normal rate).
- Plug-in hybrids and petrol cars remain at the standard rate. How is diesel road tax calculated?
The amount of your road tax in 2026 depends on:
- The weight of your car
- The type of fuel – diesel, petrol, hybrid or electric
- Your province of residence – provinces levy additional surcharges
- The use – private or business
Sample calculation of diesel road tax 2026
A 1.400 kg diesel car in the province of North Brabant will pay on average in 2026:
- Basic rate (diesel surcharge included): € 105 per month
- Incl. provincial surcharges: about € 112 per month
For comparison:
- Petrol car 1.400 kg: approximately €55 per month
- electric car: 25% of rate = approximately €14 per month
Diesel drivers will pay on average more than twice as much road tax as petrol drivers in 2026.
Why do diesel cars pay more road tax?
Diesel cars emit more particulate matter and CO₂ than petrol or electric vehicles. Therefore, an environmental surcharge applies to the Motor Vehicle Tax (MRB). This surcharge encourages owners to switch to cleaner alternatives, such as hybrid or fully electric vehicles.
MRB exemption and discounts in 2026
Electric vehicles
- Exempt until 2024
- 25% of standard rate in 2026 and 2026
- 100% rate from 2027
Oldtimers
- Exemption for vehicles older than 40 years.
- Transitional arrangement for cars from 30-40 years old that meet conditions.
delivery vans for entrepreneurs” class=”wp-block-heading”>Delivery vans for entrepreneurs
Commercial delivery vans may qualify for lower road tax rates . Condition: the vehicle is registered in the name of a company and is used primarily for business purposes.
Road tax diesel and business use
If you use the car for business purposes, for example as a self-employed person or with a lease car, then:
- Is the MRB often included in the lease contract?
- Are MRB costs? deductible as business expenses.
- Must be at private use be taken into account addition.
Automatic trip logging, such as from TrackJack , helps accurately record business and private use – essential for tax audits and company car tax.
Future of diesel driving after 2026
The government is gradually introducing measures to discourage diesel cars.
From 2026 in 2027 setups Higher MRB rates or environmental surcharges may apply, especially for older diesel vehicles without a Euro 6 engine. In some municipalities (such as Amsterdam and Rotterdam), environmental zones further tightened.
Tip: With the TrackJack PRO Fiscaal , you automatically register all your trips – tax-approved and recognized by the Tax Authorities. View the PRO Fiscaal in our webshop →
