Short-term use exemption from BPM and MRB

You can apply for exemption from BPM (belasting van personenauto's en motorrijwielen - private motor vehicle and motorcycle tax) and MRB (motorrijtuigenbelasting - motor vehicle tax) for short term use. You have to meet the conditions.

How to fill in the form

You can fill in the form online with your DigiD. After flling in the form, you can send it directly to us.

Conditions for exemption

To get the exemption, you must meet these conditions:

• The vehicle has a foreign licence plate (i.e. not Dutch) and was made available to you in a foreign country (i.e. not in the Netherlands).
• The vehicle is used in the Netherlands for a maximum of 2 consecutive weeks.
• The vehicle is used by:
  • a person registered in the Dutch Personal Records Database (Basisregistratie Personen, BRP), or
  • a family member living with this person, or
  • a company or organisation registered in the Netherlands.
• The exemption is given to the person who has the motor vehicle at their disposal (the user). Or, if an entity registered in the Netherlands, a company for instance, has the actual use of the motor vehicle, this entity.
• You must register the exemption with the online form
• The exemption starts on the date you fill in on the form. This is the first day you drive on Dutch roads with the vehicle.
• You may change or cancel the exemption, but only before the starting date you have given.
• You can fill in the form yourself. A family member, rental company or lease company may also fill it in for you. The form does not need to be signed.
• You may apply for the exemption for the same vehicle only once every 12 months, for a maximum of 2 consecutive weeks.
• If you no longer meet the rules during the exemption period, the exemption stops immediately. You must then file a BPM return (only available in Dutch) and pay BPM and MRB from the first day you use the vehicle in the Netherlands.

More information

For more information about this exemption, call the Tax Information Line Cars.