{
  "$comment": "Machine-readable companion to https://valem.run/calculators/netherlands/car-tax. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/netherlands/car-tax",
  "dataUrl": "https://valem.run/calculators/netherlands/car-tax.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Netherlands motorrijtuigenbelasting model by Valem (https://valem.run/calculators/netherlands/car-tax), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/netherlands/car-tax/verify",
  "country": "netherlands",
  "countryName": "Netherlands",
  "formula": "car-tax",
  "formulaName": "Motorrijtuigenbelasting",
  "title": "Motorrijtuigenbelasting — Netherlands road tax",
  "answer": "Dutch road tax (motorrijtuigenbelasting) depends on the car's weight and fuel, with diesels paying much more and electric cars getting a discount.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 2 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 2,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "Belastingdienst — MRB berekenen",
      "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/auto-en-vervoer/auto-en-vervoer",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "mrb",
  "inputs": [
    {
      "name": "weight",
      "type": "number",
      "label": "Gewicht (kg)",
      "minimum": 0
    },
    {
      "name": "fuel",
      "type": "number",
      "label": "Brandstof (0 benzine, 1 diesel, 2 elektrisch)",
      "minimum": 0,
      "maximum": 2
    }
  ],
  "outputs": [
    {
      "name": "ratePer100",
      "type": "number",
      "label": "Tarief per 100 kg",
      "format": "currency",
      "formula": "fuel = 1 ? $const.dieselPer100 : $const.petrolPer100"
    },
    {
      "name": "baseMrb",
      "type": "number",
      "label": "Basis MRB",
      "format": "currency",
      "formula": "$round(weight / 100 * ratePer100, 2)"
    },
    {
      "name": "mrb",
      "type": "number",
      "label": "MRB per jaar",
      "format": "currency",
      "formula": "$round(fuel = 2 ? baseMrb * $const.evDiscount : baseMrb, 2)"
    }
  ],
  "testCases": [
    {
      "description": "C1 petrol 1,100 kg",
      "given": {
        "weight": 1100,
        "fuel": 0
      },
      "expect": {
        "ratePer100": 24,
        "baseMrb": 264,
        "mrb": 264
      }
    },
    {
      "description": "C3 electric 2,100 kg — weight base minus discount",
      "given": {
        "weight": 2100,
        "fuel": 2
      },
      "expect": {
        "baseMrb": 504,
        "mrb": 352.8
      }
    }
  ],
  "spec": {
    "id": "car-tax-netherlands",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "weight": {
          "type": "number",
          "minimum": 0
        },
        "fuel": {
          "type": "number",
          "minimum": 0,
          "maximum": 2
        },
        "ratePer100": {
          "type": "number",
          "readOnly": true
        },
        "baseMrb": {
          "type": "number",
          "readOnly": true
        },
        "mrb": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "petrolPer100": 24,
      "dieselPer100": 115,
      "evDiscount": 0.7
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'weight': 1100, 'fuel': 0 }"
      }
    ],
    "derivations": [
      {
        "path": "$.ratePer100",
        "expr": "fuel = 1 ? $const.dieselPer100 : $const.petrolPer100"
      },
      {
        "path": "$.baseMrb",
        "expr": "$round(weight / 100 * ratePer100, 2)"
      },
      {
        "path": "$.mrb",
        "expr": "$round(fuel = 2 ? baseMrb * $const.evDiscount : baseMrb, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "MRB",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "Illustratieve gewichtstarieven — niet de officiële tabel",
              "text": "'De MRB wordt berekend uit het gewicht en de brandstof volgens de tabellen van de Belastingdienst, waar elke provincie haar eigen opcenten bovenop heft. Twee dingen in deze rekenhulp kloppen wel: de EV-korting van 30 % in 2026 en de overgang naar de massa rijklaar per 1 juli 2026, die 100 kg bij het oude leeggewicht optelt. De tarieven zelf zijn indicatief — ter vergelijking betaalde een benzineauto van 1.000 kg leeggewicht 126 euro per kwartaal, en de tarieven stegen in 2026 met 2,9 % inflatiecorrectie. Gebruik de rekenhulp van de Belastingdienst voor het exacte bedrag.'"
            },
            {
              "id": "weight",
              "type": "numericField",
              "label": "Gewicht (kg)",
              "bind": "$.weight"
            },
            {
              "id": "fuel",
              "type": "numericField",
              "label": "Brandstof (0 benzine, 1 diesel, 2 elektrisch)",
              "bind": "$.fuel"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "mrbTile",
                  "type": "statTile",
                  "label": "MRB per jaar",
                  "bind": "$.mrb",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Berekening",
              "items": [
                {
                  "label": "Tarief per 100 kg",
                  "bind": "$.ratePer100",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Basis MRB",
                  "bind": "$.baseMrb",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "MRB",
                  "bind": "$.mrb",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Nederland MRB 2026: gebaseerd op gewicht en brandstof, diesel betaalt fors meer dan benzine. Elektrische en waterstofauto betalen 70% van het benzinetarief (30% korting, 2026-2028; 25% in 2029, daarna vol tarief). Sinds 1 juli 2026 rekent de Belastingdienst met de massa rijklaar, 100 kg meer dan de massa ledig voertuig. Illustratieve gewichtstarieven; provinciale opcenten verschillen. Schatting, geen fiscaal advies.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Bronnen",
              "items": [
                {
                  "label": "Belastingdienst — MRB berekenen",
                  "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/auto-en-vervoer/auto-en-vervoer",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "C1 petrol 1,100 kg",
        "given": {
          "$.weight": 1100,
          "$.fuel": 0
        },
        "expect": {
          "$.ratePer100": 24,
          "$.baseMrb": 264,
          "$.mrb": 264
        }
      },
      {
        "description": "C3 electric 2,100 kg — weight base minus discount",
        "given": {
          "$.weight": 2100,
          "$.fuel": 2
        },
        "expect": {
          "$.baseMrb": 504,
          "$.mrb": 352.8
        }
      }
    ]
  }
}