Dutch truck levy 2026: what the charge means for your cost per trip and how to track it

What is the Dutch truck levy and how does it work?

The truck levy (vrachtwagenheffing) is a kilometre charge for trucks driving in the Netherlands. From 1 July 2026, owners of trucks will pay per kilometre driven on virtually all Dutch motorways and a number of provincial and municipal roads.

The levy is part of a broader European movement: the polluter pays. By linking costs to usage and emissions, the Dutch government wants to encourage more sustainable transport. Countries such as Germany and Belgium have had a similar system in place for years.

The levy applies to both Dutch and foreign vehicles in categories N2 and N3: trucks with a technically permissible maximum mass of more than 3,500 kg. The vehicle category is stated on the registration certificate.

How does it work in practice?

Every truck must have a working toll device on board before 1 July 2026, also known as an OBU (on-board unit) or toll box. Using satellite navigation, the device records where and how many kilometres have been driven on Dutch roads subject to the levy. This data is sent to the toll service provider, who issues the invoice and remits the levy to the Dutch government.

To obtain a toll device, you enter into a contract with a toll service provider. Some providers operate only in the Netherlands; others also operate in other European countries. If you drive internationally, choose a provider whose toll device also works in other countries. Not every toll device you already have for Belgium or Germany automatically works in the Netherlands – check this with your provider in good time.

What changes regarding road tax in the Netherlands?

The truck levy replaces part of the existing fixed costs in the Netherlands:

• The Eurovignet is discontinued in the Netherlands from 1 July 2026
• The motor vehicle tax (MRB) for trucks up to 12,000 kg is abolished entirely
• The MRB for trucks of 12,000 kg and above is significantly reduced

In short: a large part of fixed costs becomes variable. What you pay will largely depend on how much and how cleanly you drive.

Exemptions

A number of vehicles are automatically exempt:

• Electric trucks and vans (zero-emission) up to and including 4,250 kg
• Refuse collection vehicles, street sweepers, and sewer suction trucks
• Military vehicles
• Vehicles with a one-day licence plate, transit plate, or trade plate

Which roads does the Dutch truck levy apply to?

The levy applies to virtually all Dutch motorways and a number of provincial roads. Some municipal roads are also included – specifically in Rotterdam, Maastricht, 's-Hertogenbosch, and Utrecht. The road network may be adjusted after the levy is introduced.

How is the rate calculated? And what does that mean in euros?

The rate depends on three factors:

• Technically permissible maximum mass – four weight classes: 3.5–12 tonnes, 12–18 tonnes, 18–32 tonnes, and over 32 tonnes
• CO₂ emission class – five classes, from class 1 (highest emissions) to class 5 (fully electric or hydrogen)
• Euro emission class – only relevant within CO₂ class 1

The average rate is approximately €0.191 per kilometre. Concrete examples for vehicles over 32 tonnes:

• Euro 6 diesel, CO₂ class 1, over 32 t: €0.201 per km
• CO₂ class 3, over 32 t: €0.165 per km

Over a full year, the difference can be significant. A truck over 32 tonnes driving 100,000 km per year on Dutch levy-subject roads pays over €20,000 in CO₂ class 1. In CO₂ class 3, that drops to €16,500. For fully electric trucks over 4,250 kg in CO₂ class 5, the amount falls below €4,000.

What does this mean in practice for your fleet?

This is where the core of the change lies. With the Eurovignet, you knew at the start of the year exactly what you would pay. In the Netherlands, that will no longer be the case – because every trip will have a different cost price. Not only because you pay per kilometre, but also because:

• Different vehicles fall into different CO₂ classes and therefore pay different rates
• Different routes contain more or fewer levy-subject kilometres
• Empty kilometres cost just as much as loaded kilometres

For fleet managers, this means cost management can no longer work on a monthly basis. You need to be able to see per trip what a vehicle has actually cost.

How do you measure the impact per trip and per vehicle?

Through your Dutch toll service provider, you can see which kilometres have been recorded and what you have paid in toll per trip. That is a good starting point – but it is not the full picture. Because that alone does not tell you:

• How toll costs relate to fuel consumption on the same trip
• Which vehicle has the lowest actual cost price per kilometre and why
• What the actual cost price per trip is when you add toll, fuel, and CO₂ together

You can only answer these questions when toll data, trip data, and vehicle data come together in one place. Only then can you actively manage what a trip truly costs.

How do you do this without separate systems?

GPS-Buddy works together with MSTS Tolls (part of Shell) for the processing of the Dutch truck levy. MSTS Tolls handles the toll collection. GPS-Buddy links the toll amounts paid to the corresponding trips within the Flowter platform, making driven kilometres and levy costs directly visible in your reports – combined with:

• Kilometres driven per trip and per vehicle
• Fuel consumption and CO₂ emissions per trip and per vehicle
• Driver intelligence
• Vehicle performance and idle time
• Trip information and transport planning

This way, the Dutch truck levy does not become a separate cost item on a separate invoice, but part of the complete overview of your fleet.

Variable costs require real-time insight

The Dutch truck levy changes how transport costs work: from predictable and fixed to variable and trip-specific. This is not a minor adjustment – it requires a different approach to cost management. Those who are already thinking now about how toll data, trip data, and vehicle data come together will be better positioned going forward.

Please note: legislation and regulations surrounding the Dutch truck levy may change. This article is based on the situation as of April 2026. No rights can be derived from the content of this article. Always consult the official Dutch government websites for the most up-to-date information.