Tax on passenger cars and motor bicycles
Individual or company registering a passenger car or motorcycle or a van for the first time must pay the tax on passengerΆs cars. If the passenger car is new, the importer pays the tax on behalf of the buyer. The tax has to be paid before the passenger car is registered. When the car is imported the tax must be paid before the road in the Netherlands is first used. For instance, the tax rate is:
for new petrol-driven passenger cars the tax rate is 42.3 % of the net catalogue price