You paid road tax (motorrijtuigenbelasting, often shortened to MRB) for a period that continues after the day you sold the car. The question here is narrow: does the money come back, when, and what can stop it. How road tax works in general is in the road tax guide. This post covers only the refund.
The Belastingdienst, the Dutch tax authority, describes the rules on its page selling a motor vehicle. Everything below that concerns the refund comes from that page, unless another source is named.
The refund starts when the registration changes
The tax authority ties the refund to the vehicle register of the RDW, the Dutch vehicle authority. Tax that you paid for the time after the car is no longer registered in your name is refunded. The date that counts is therefore the date of the transfer in the register. The day you shook hands with the buyer or received payment does not set the refund.
This is the practical reason to make sure the transfer really happens. The RDW explains that the buyer carries out the transfer, and that you should keep the car until you have the proof of transfer (vrijwaringsbewijs), as described on its page about selling a car. If the buyer waits weeks before registering, the car stays in your name for those weeks, and so does the road tax. The post the buyer did not transfer the car covers that situation.
You do not apply for it
The Belastingdienst says the refund is paid automatically. It also says this applies when you pay by direct debit. There is no form to fill in for an ordinary sale of a car that was registered in your name.
The page does not give a date by which the money arrives, so we cannot tell you a number of days or weeks. If the refund has not arrived and you want to know the status, ask the Belastingdienst, using the contact details on the page. Do not rely on a figure from a forum, because the processing depends on the authority and on your payment method.
Pay any bill for the time before the sale
The reverse also holds. The Belastingdienst says that if you received a bill for road tax before you sold the car, you pay it. A bill covers the period that was open when it was issued, and your obligation for the period up to the transfer remains after the car has gone.
Check your bank and your post for letters from the Belastingdienst for a short while after the sale, and open them. If the car was in your name for part of a tax period, a bill and a refund can both be part of the same sale. If you are moving abroad, make sure the tax authority has an address or an online account where it can reach you. The moving abroad checklist has the order of tasks.
When you receive nothing back
There are two cases where the refund does not come.
- Very small amounts. The Belastingdienst does not pay out refunds below a minimum amount. The current limit is on the page linked above, so a tiny remainder is no error.
- Oldtimers on the transitional scheme. If you use the transitional scheme for oldtimers, you receive no road tax refund when you sell the car. If you own a car of that type, read the conditions of the scheme on the Belastingdienst website before you plan around a refund.
Rules on road tax can change, and the Belastingdienst updates its pages. Read the current page for your own case.
Road tax and the other costs of owning the car
Road tax is one of several costs that end at different moments. Insurance does not stop by itself: the RDW says you stop or change your insurance yourself. Liability insurance (WA) is required for as long as the car is registered in your name, so do not cancel it before you have checked in Mijn RDW or the Kentekencheck that the car has left your name. The post your parking permit after selling your car covers another cost that is easy to forget.
Keep the paperwork until the refund is in
Keep the proof of transfer, any sales contract if you made one, and the bank statement that shows the refund. If a question about the period arises later, these show which date applies. Do I need a sales contract explains why a short written contract is worth having.
If the car is still waiting to be sold, get an offer. We reply with an offer, and you owe us nothing if you decline.
Frequently asked questions
Do I have to ask for a road tax refund after selling?
No. The Belastingdienst pays the refund automatically for the time after the car is no longer registered in your name, and this includes payers by direct debit.
Which date does the refund count from?
From the moment the vehicle is no longer registered in your name with the RDW. That is the date of the transfer in the register.
Why did I get a bill after I sold the car?
The Belastingdienst says you pay a bill you received for the time before the sale. If the bill covers a period after the car left your name, check the transfer date in Mijn RDW or the Kentekencheck, and contact the Belastingdienst.
Is there a minimum refund?
Yes. The Belastingdienst does not pay out very small amounts. The limit is stated on its page about selling a motor vehicle.
Do I get a refund on an oldtimer?
No, if you use the transitional scheme for oldtimers. The Belastingdienst states that this scheme gives no refund on a sale.
