Legislation relating to the heavy goods vehicle charge

The Netherlands is set to introduce a heavy goods vehicle charge in 2026. The charge will be based on the distance driven and will be paid per kilometre. The Heavy Goods Vehicle Charge Act stipulates that the charge applies to motorways and some provincial roads (N-roads) and municipal main roads. The Act also states that trucks must be fitted with on-board equipment in good working order. The holders agree to a contract about this with a service provider. The Act also includes details about the tariffs.

In the neighbouring countries of Belgium and Germany, a heavy goods vehicle charge already applies for each kilometre driven. Dutch trucks also pay for using motorways and roads in those countries.

The aim of introducing the heavy goods vehicle charge

The objectives for introducing the heavy goods vehicle charge in the Netherlands are as follows:

1. To make Dutch and foreign hauliers pay for the use of roads, by converting fixed taxes (motor vehicle tax and Eurovignette) into a variable charge payable for each kilometre driven. This means that hauliers will pay more than they currently do for using Dutch roads.
2. Innovation and improving sustainability in the Dutch transport sector. In consultation with the sector, the proceeds from the heavy goods vehicle charge will be channelled back into the transport sector. In addition to lowering motor vehicle tax on trucks and abolishing the Eurovignette in the Netherlands, the net proceeds will also be used for further innovation and increasing the sustainability of the transport sector (revenue recycling).

Vehicles

The heavy goods vehicle charge will apply to domestic and foreign trucks with a permitted maximum mass of more than 3,500 kg.

The Act stipulates that the following vehicles are exempt:

• Defence vehicles
• Freight vehicles with a dealer's licence plate
• Motor vehicles with limited speed
• Freight vehicles used as refuse trucks, street sweepers or sludge gulpers

It is also possible to apply for an exemption for the following trucks:

• A truck that was first authorised at least 40 years ago. This truck must not be used for commercial purposes.
• Trucks used by the police or fire service.

Tariffs

The tariff for the heavy goods vehicle charge will depend on the maximum permitted mass of the truck and the Euro emission class. Europe has introduced new rules for levying tolls. This is why the tariffs are being changed in the Act before the introduction of the charge. As a result, they will also be dependent on the CO2 emission class of the truck.

The average tariff will be 16.7 cents per kilometre (2023 price levels). The following general rule applies: the cleaner and lighter the vehicle, the lower the charge.

As a result of the introduction of the heavy goods vehicle charge, motor vehicle tax (MRB) for trucks will be lowered. The Heavy Motor Vehicle Tax (BZM), also known as the Eurovignette, will disappear in the Netherlands. The charge payable will be determined based on the number of kilometres recorded on the roads on the chargeable network, multiplied by the tariff that applies for the vehicle.

Road network

The heavy goods vehicle charge will apply on motorways (A-roads) and several other roads (provincial roads (N-roads) and municipal roads).

The road network on which the charge will apply has been the subject of research and consultation with road authorities (water authorities, municipalities, provinces and RWS) and with working groups and committees from the Association of Water Authorities (UvW), the Association of Netherlands Municipalities (VNG) and the Association of Provinces of the Netherlands (IPO).
The road network has been deliberately chosen to prevent trucks from diverting to N-roads and municipal roads as much as possible.

After the charge has been introduced, freight traffic will be carefully monitored. A strategy has been agreed with the regional road authorities to enable measures to be taken in the event of rat runs being created as a result of the charge.

The proposed network on which the charge will apply is shown on the map below. Comprehensive details of the roads in the charging network, the list of roads and map can be downloaded at the bottom of this page.

European legislative frameworks and directives

• On 19 October 2021, the EETS Directive Implementation Act (Wet Implementatie EETS-richtlijn) took effect, implementing EU Directive 2019/520 (the EETS Directive). This implementation act applies to electronic toll-charging systems, including those that use automatic number plate recognition.
• An amended European Directive took effect on 24 March 2022. This Directive sets out rules for charging tolls. In the period ahead, these rules are being implemented in the Heavy Goods Vehicle Charge Act. The tariffs must be based on the CO2 emission class of heavy goods vehicles.

Parliamentary process

• 22 March 2022: draft bill on heavy goods vehicle charge passed by the House of Representatives.
• 12 July 2022: Senate approves the draft bill on heavy goods vehicle charge.
• 22 August 2022: publication of Heavy Goods Vehicle Charge Act in the Government Gazette.
• 1 January 2023: partial enactment of the Heavy Goods Vehicle Charge Act for the purposes of establishing the charging system.
• 29 September 2023: publication of Heavy Goods Vehicle Charge Decree.