Motor vehicle tax (mrb) for post-1988 old-timers

What changes?

Do you own an old-timer car? Then you may have to pay motor vehicle tax (mrb) from 2028 if your car was built in 1988 or later. If your car was built before 1988, you do not have to pay motor vehicle tax. A 1988 car will be 40 years old in 2028. At the moment, you do not have to pay tax if your car was first put into use at least 40 years ago.

For whom?

• entrepreneurs who own an old-timer

When?

The change in law is expected to enter into effect on 1 January 2028.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).