Truck levy

Starting in mid-2026, the Netherlands will introduce a truck tax for all domestic and foreign trucks with an authorized maximum mass exceeding 3,500 kg. This charge, based on the number of kilometers driven, will apply on highways, some N roads and some municipal roads. The initiative is aimed at reducing harmful emissions and improving infrastructure.

Key changes
With the introduction of the truck charge, some existing regulations will disappear:
- Abolition of Eurovignette: Transport companies will no longer have to purchase this vignette.
- Adjustment motor vehicle tax: For trucks up to 12 tons, this tax will be completely abolished; for trucks over 12 tons, the tax will be reduced to the European minimum level.

Rate structure
The rate of the charge depends on the weight of the vehicle and the carbon emission class. The heavier and more polluting the vehicle, the higher the rate per kilometer. The average rate is about €0.167 per kilometer (2023 price level). This differentiation encourages the use of cleaner and lighter vehicles.

Collection and registration
Trucks must be equipped with an on-board device that records miles driven via satellite navigation. Transporters contract with an authorized toll service provider for this purpose. The system is similar to existing charging systems in countries such as Germany and Belgium, reducing the administrative burden for internationally operating hauliers.

Destination of revenues.
The net proceeds of the truck levy are invested in making the transportation sector more sustainable and innovative. For example, a significant portion of the revenue is used for subsidies for the purchase of zero-emission trucks and the construction of charging infrastructure. In 2024, for example, €70 million was available for such subsidies, and €100 million has been set aside for 2025.