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Diesel road tax 2026: rates, calculation and exemptions

 

In 2026, diesel cars in the Netherlands will remain subject to a higher road tax rate (motor vehicle tax, MRB). The tax amount depends on the car's weight, fuel type, emission class, and the province in which you live. Diesel drivers pay more than petrol car owners, and electric vehicles still enjoy a partial exemption.

This guide explains exactly how the 2026 diesel road tax works, 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 – official motor vehicle tax (MRB) – is a mandatory tax on motor vehicle ownership in the Netherlands. The Tax and Customs Administration uses this money for road maintenance 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:

  1. The weight of your car
  2. The type of fuel – diesel, petrol, hybrid or electric
  3. Your residential province – provinces levy additional surcharges
  4. The use – private or business

Sample calculation of diesel road tax 2026

Create a 1.400 kg diesel car In the province of North Brabant, the average person will pay in 2026:

  • Basic rate (diesel surcharge included): € 105 a month
  • Incl. provincial surcharges: about € 112 a month

For comparison:

  • Petrol car 1.400 kg: approximately €55 per month
  • electric car: 25% of rate = approximately €14 per month

Diesel drivers pay on average more than twice as much MRB 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, a environmental surcharge in the 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.

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Commercial vans may be eligible for lower MRB ratesCondition: the car is registered in the name of a company and is mainly used 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.

An automatic journey registration, such as from TrackJack, helps to correctly record business and private use – essential for tax audits and additional assessment.

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 Fiscal Automatically register all your trips – tax-approved and recognized by the Tax Authorities. View the PRO Fiscaal in our webshop →

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