The Minister for Infrastructure and Water Management confirms that a retested truck is covered by the truck levy coming into force on 1 July 2026.
Retrieved
A truck exists when the maximum authorised mass of the vehicle exceeds 3,500 kg. This concerns the vehicles of category N2 and N3. Reapproving a lorry means determining that the maximum authorised mass of the vehicle is 3,500 kg. Then the vehicle falls into category N1 (van) and the vehicle may be driven with a B driving licence. However, the technical maximum mass of the reverted vehicle remains unchanged; the vehicle remains an N2 vehicle. And the truck levy will apply to all N2 and N3 vehicles, including reapproved trucks, from July 1, 2026.
Truck levy
From 1 July 2026, trucks up to 12,000 kg will be exempt from motor vehicle tax (mrb). This also applies to reconditioned vehicles. Instead, truck owners will pay an amount per kilometre driven depending on the weight class and environmental characteristics of the vehicle.
The truck levy is payable only on kilometres travelled on the truck levy network. That charging network includes all highways, as well as some provincial and municipal roads.
Emission-free trucks up to 4,250 kg will be fully exempted from truck tax.
More information: www.vrachtwagenheffing.nl / road map / list of roads.