# Province; rates surcharges motor vehicle tax

Periods | Regions | Rate surcharge motor vehicle tax (%) |
---|---|---|

2014 | Groningen (PV) | 87.1 |

2015 | Groningen (PV) | 88.4 |

2016 | Groningen (PV) | 88.9 |

2017 | Groningen (PV) | 88.6 |

2018 | Groningen (PV) | 89.3 |

2019 | Groningen (PV) | 90.4 |

2020 | Groningen (PV) | 91.8 |

2021 | Groningen (PV) | 93.3 |

2022 | Groningen (PV) | 94.5 |

2023* | Groningen (PV) | 95.7 |

2014 | Fryslân (PV) | 90.3 |

2015 | Fryslân (PV) | 94.1 |

2016 | Fryslân (PV) | 68.8 |

2017 | Fryslân (PV) | 69.4 |

2018 | Fryslân (PV) | 70.0 |

2019 | Fryslân (PV) | 71.1 |

2020 | Fryslân (PV) | 87.0 |

2021 | Fryslân (PV) | 87.0 |

2022 | Fryslân (PV) | 87.0 |

2023* | Fryslân (PV) | 87.0 |

2014 | Drenthe (PV) | 88.3 |

2015 | Drenthe (PV) | 90.3 |

2016 | Drenthe (PV) | 92.0 |

2017 | Drenthe (PV) | 92.0 |

2018 | Drenthe (PV) | 92.0 |

2019 | Drenthe (PV) | 92.0 |

2020 | Drenthe (PV) | 92.0 |

2021 | Drenthe (PV) | 92.0 |

2022 | Drenthe (PV) | 92.0 |

2023* | Drenthe (PV) | 92.0 |

2014 | Overijssel (PV) | 79.9 |

2015 | Overijssel (PV) | 79.9 |

2016 | Overijssel (PV) | 79.9 |

2017 | Overijssel (PV) | 79.9 |

2018 | Overijssel (PV) | 79.9 |

2019 | Overijssel (PV) | 79.9 |

2020 | Overijssel (PV) | 79.9 |

2021 | Overijssel (PV) | 79.9 |

2022 | Overijssel (PV) | 79.9 |

2023* | Overijssel (PV) | 79.9 |

2014 | Flevoland (PV) | 76.6 |

2015 | Flevoland (PV) | 76.6 |

2016 | Flevoland (PV) | 77.4 |

2017 | Flevoland (PV) | 78.2 |

2018 | Flevoland (PV) | 79.0 |

2019 | Flevoland (PV) | 79.8 |

2020 | Flevoland (PV) | 80.6 |

2021 | Flevoland (PV) | 81.4 |

2022 | Flevoland (PV) | 82.2 |

2023* | Flevoland (PV) | 82.2 |

2014 | Gelderland (PV) | 87.1 |

2015 | Gelderland (PV) | 89.3 |

2016 | Gelderland (PV) | 88.7 |

2017 | Gelderland (PV) | 89.2 |

2018 | Gelderland (PV) | 89.2 |

2019 | Gelderland (PV) | 89.2 |

2020 | Gelderland (PV) | 87.2 |

2021 | Gelderland (PV) | 89.5 |

2022 | Gelderland (PV) | 90.6 |

2023* | Gelderland (PV) | 93.0 |

2014 | Utrecht (PV) | 72.6 |

2015 | Utrecht (PV) | 72.6 |

2016 | Utrecht (PV) | 72.6 |

2017 | Utrecht (PV) | 72.6 |

2018 | Utrecht (PV) | 72.6 |

2019 | Utrecht (PV) | 72.6 |

2020 | Utrecht (PV) | 73.6 |

2021 | Utrecht (PV) | 74.9 |

2022 | Utrecht (PV) | 77.5 |

2023* | Utrecht (PV) | 79.4 |

2014 | Noord-Holland (PV) | 67.9 |

2015 | Noord-Holland (PV) | 67.9 |

2016 | Noord-Holland (PV) | 67.9 |

2017 | Noord-Holland (PV) | 67.9 |

2018 | Noord-Holland (PV) | 67.9 |

2019 | Noord-Holland (PV) | 67.9 |

2020 | Noord-Holland (PV) | 67.9 |

2021 | Noord-Holland (PV) | 67.9 |

2022 | Noord-Holland (PV) | 67.9 |

2023* | Noord-Holland (PV) | 67.9 |

2014 | Zuid-Holland (PV) | 95.0 |

2015 | Zuid-Holland (PV) | 95.0 |

2016 | Zuid-Holland (PV) | 92.0 |

2017 | Zuid-Holland (PV) | 91.4 |

2018 | Zuid-Holland (PV) | 90.4 |

2019 | Zuid-Holland (PV) | 90.4 |

2020 | Zuid-Holland (PV) | 90.4 |

2021 | Zuid-Holland (PV) | 90.4 |

2022 | Zuid-Holland (PV) | 91.8 |

2023* | Zuid-Holland (PV) | 95.7 |

2014 | Zeeland (PV) | 78.3 |

2015 | Zeeland (PV) | 78.3 |

2016 | Zeeland (PV) | 82.3 |

2017 | Zeeland (PV) | 82.3 |

2018 | Zeeland (PV) | 82.3 |

2019 | Zeeland (PV) | 89.1 |

2020 | Zeeland (PV) | 89.1 |

2021 | Zeeland (PV) | 89.1 |

2022 | Zeeland (PV) | 82.3 |

2023* | Zeeland (PV) | 82.3 |

2014 | Noord-Brabant (PV) | 75.8 |

2015 | Noord-Brabant (PV) | 76.1 |

2016 | Noord-Brabant (PV) | 76.1 |

2017 | Noord-Brabant (PV) | 76.1 |

2018 | Noord-Brabant (PV) | 76.1 |

2019 | Noord-Brabant (PV) | 76.1 |

2020 | Noord-Brabant (PV) | 78.0 |

2021 | Noord-Brabant (PV) | 78.4 |

2022 | Noord-Brabant (PV) | 79.6 |

2023* | Noord-Brabant (PV) | 80.8 |

2014 | Limburg (PV) | 76.6 |

2015 | Limburg (PV) | 77.9 |

2016 | Limburg (PV) | 77.9 |

2017 | Limburg (PV) | 77.9 |

2018 | Limburg (PV) | 77.9 |

2019 | Limburg (PV) | 77.9 |

2020 | Limburg (PV) | 77.9 |

2021 | Limburg (PV) | 77.9 |

2022 | Limburg (PV) | 79.1 |

2023* | Limburg (PV) | 80.6 |

Source: CBS. |

## Table description

This table contains rates motor vehicle tax levied by provinces.

Owners of passenger cars and motorcycles pay an amount in addition to the motor vehicle tax in provincial surcharges. The surcharges on motor vehicle tax are collected by the tax authorities, at the same time as motor vehicle tax, and then transferred to the province. The data in the table comes from the budgets that the provinces adopt prior to the reporting year.

Data available from: 2000

Status of the figures:

The figures in this table are provisional at the time of first publication. The figures become final when figures for the following year are added to the series.

Changes as of 15 December 2022:

Due to the correction of a processing error the figures of the rates surcharges motor vehicle tax of Limburg for 2022 and 2023 have been adjusted.

Changes as of 13 December 2022:

Provisional figures for 2023 have been added.

The figures for 2022 are definite.

When will new figures be published?

The new figures will be published no later than January of the reporting year. The figures can be adjusted on the basis of the availability of new or updated source material. In general, the adjustments are small. The adjustments are made the moment a new annual figure is added to the series.

## Description topics

- Rate surcharge motor vehicle tax
- Motor vehicle tax surcharge (opcenten) is a provincial tax imposed on holders of passenger cars and motorcycles living or established in the province in the Netherlands and on those in whose name a registration number has been issued (such as authorized car dealers or lease companies).

The motor vehicle tax surcharge is levied on the rate of the principal sum of the motor vehicle tax. It is a percentage of the principal sum that would be imposed in 1995. The basis for the surcharge is therefore not changed if the rate for the principal is increased or decreased. The size of the principal is dependent on the weight of the vehicle (the heavier, the higher the principal) and the type of fuel (gasoline, diesel, gas or electric).