Excise tax, purchase tax (bpm) and road tax (mrb) in 2026
Tax plan 2026
The Cabinet plans mentioned in this article are part of the 2026 Tax Plan. The measures are contained in several bills. The House and Senate still need to approve the bills before the plans can take effect. They will vote on the 2026 Tax Plan in November and December.
Excise tax on fuel
The Cabinet wants to extend the current excise tax reduction on gasoline, diesel and LPG by 1 year through Dec. 31, 2026. In addition, the cabinet proposes not to apply an inflation correction for fuel excise in 2026. As a result, the rate will remain the same as the rate in 2025. The cabinet is thus accommodating citizens for high fuel costs and thereby improving the purchasing power of households.
| Table: proposed excise rates for gasoline, diesel and LPG (per liter) in 2026 | ||
| Fuel | Fuel excise tax proposal 2026 | Fuel excise tax if reduction expires in 2027 |
| Gasoline | € 0,79 | € 1,0021 |
| Diesel | € 0,52 | € 0,6543 |
| LPG | € 0,19 | € 0,2364 |
Purchase tax (BPM).
- The government wants to adjust the purchase tax (bpm) from 2026 to 2028 for passenger cars that run on fuel, such as gasoline, diesel or gas.
Situation now: the lower the CO2 emissions the lower the bpm
- New cars become more fuel-efficient every year and thus emit lessCO2. As a result, the purchase tax for these cars also goes down.
Cabinet proposal: lower tax bracket limits and higher diesel and plug-in surcharge
The cabinet proposes these 3 measures for 2026 through 2028 to keep tax revenues flat:
- TheCO2 bracket limits of the purchase tax are going down. As a result, cars will fall into a higher tax bracket sooner, even if they emit littleCO2.
- The tax rate is going up.
- The diesel surcharge for cars and plug-in hybrid electric cars are going up.
The table below shows the percentages for purchase tax adjustments from the cabinet’s proposal.
| Table: purchase tax adjustments | |||
| Year | CO2-disc limits down by | Tax rate up by | Diesel surcharge for cars and plug-in hybrid electric cars up by |
| 2026 | 1,55% | 1,57% | 1,57% |
| 2027 | 1,46% | 1,48% | 1,48% |
| 2028 | 1,38% | 1,40% | 1,40% |
The government wants the lower purchase tax (bpm) for emission-free special cars (motorhomes and wheelchair transport) and emission-free motorcycles to continue after Jan. 1, 2026.
Old situation: bpm dependent on type of vehicle
On Jan. 1, 2025, the purchase tax exemption for zero-emission cars expired. These are cars that emit noCO2. For example, electric cars and hydrogen-powered cars. Since Jan. 1, 2025, the bpm depended on the type of vehicle:
- emission-free cars: €667
- special emission-free cars, such as motor homes and wheelchair vans: 37.7% of the list price.
- emission-free engines: 9.6% on a list price up to €2,133 and 19.4% of a list price above €2,133.
- diesel and gasoline cars: based onCO2 emissions
As a result, a person paid comparatively high bpm for a special zero-emission car compared to an electric car or a diesel van.
Situation now: temporary reduction in bpm
In April 2025, the government decided to temporarily reduce the bpm for special emission-free cars and motorcycles. Retroactively, the same tax rates will apply to all emission-free cars and motorcycles throughout 2025:
- emission-free cars: €667
- emission-free engines: €200
Cabinet proposal: extending the low rate for all emission-free special cars and motorcycles through 2030
The government proposes to extend the 2025 scheme through 2030. Emission-free special cars will then pay the same amount of bpm as other emission-free cars. It won’t matter then whether it’s an ordinary car or a camper, wheelchair van, ambulance or hearse.
- emission-free cars: €667
- emission-free engines: €200
- diesel and gasoline cars: based onCO2 emissions
Motor vehicle tax / Road tax (MRB)
Emission-free passenger cars receive a discount on motor vehicle taxes through 2029. Motor vehicle tax is also known as road tax. The government wants to temporarily increase the discount from 25% to 30%. This will apply from January 1
Situation now: 25% motor vehicle tax rebate for emission-free passenger cars through 2029
The government wants as many gasoline and diesel cars as possible to be replaced by emission-free cars. These are cars that do not emit greenhouse gases, nitrogen and particulate matter. Such as electric cars and hydrogen-powered cars. These cars are heavier than gasoline and diesel cars because of the battery. The MRB is based in part on the weight of the car. The 25% reduction in the motor vehicle tax compensates for the extra weight of an emission-free car. And therefore it remains attractive to drive an emission-free car.
Cabinet proposal: increase rebate for emission-free cars from 25% to 30%
For 2026, 2027 and 2028, the government plans to increase the motor vehicle tax rebate for emission-free passenger cars from 25% to 30%. With this increase, owners of emission-free cars will pay slightly less or as much tax as owners of gasoline and diesel cars. In 2029, the discount will be 25%.
| Table: motor vehicle tax rebate percentage for emission-free passenger cars | ||
| Year | Current rate discount | Proposed rate reduction |
| 2026 | 25% | 30% |
| 2027 | 25% | 30% |
| 2028 | 25% | 30% |
| 2029 | 25% | 25% |
| As of 2030 | 0% | 0% |