MRB transitional arrangement. Driving is permitted again, rules for calendar year 2026

The winter period within the MRB transitional scheme for classic cars is already over. This means that owners of gasoline vehicles, which fall under the scheme for 2026, can return to the road from March 1st to November 30th. If a gasoline-powered passenger car, truck, or motorcycle was first put into service before January 1st, 1988, and is less than forty years old, it is eligible for the scheme this year. The invoice for the scheme must then be paid by 2025. The owner pays maximum an amount of €158 in motor vehicle tax. In January and February, with the exception of a few event days and MOT inspections, the vehicle was not allowed on the road in that case. Parking in a public place was also prohibited in the first two months of this calendar year.

Diesel and LPG

Regardless of age, motor vehicles running on diesel and LPG are not eligible for the transitional arrangement, with the exception of buses and trucks that are not used for commercial purposes. Owners pay the full rate for this, unless the license plate is suspended. Motor vehicles of forty years and older are exempt from MRB, regardless of fuel type.

December 2026

December 2026 falls under the MRB transitional arrangement for the current period: the calendar year 2026. Then the vehicle - just like in January and February 2026 - is not allowed on the road. The same applies here: A public parking lot may not be used.

Last year

Note: All motor vehicles first registered in 1987 will be exempt from January 1, 2027. This measure was implemented last year. This means that 2026 is the last year of the transitional arrangement for classic vehicles.

Stop this year with a transitional arrangement

It is possible that owners of a vehicle in the MRB transitional arrangement will decide during the course of this year to abandon the arrangement immediately. In that case, they must pay the standard rate retroactively from 1 January 2026.

Normal rate when used in January, February or December

If you use the MRB transitional arrangement, you may not use or park your motor vehicle eligible for the arrangement on the public road in January, February and December. For a MOT inspection in those months, you may drive the motor vehicle to the inspection station. You can also use the for up to 2 days in those months event arrangement. Do you want to use or park your motor vehicle on public roads in January, February or December? Then you pay the normal rate for the entire year.

May the vehicle also be used for business purposes in the transitional arrangement

The answer to this is not always clear. In the MRB transitional arrangement, trucks and buses may only be used privately. As soon as the motor vehicle is used commercially, the exemption does not apply. Inquiries with the tax authorities showed that it "is logical to assume that all motor vehicles may be used privately". However, the website states that the private provision only applies to trucks and buses. When in doubt, we advise you to contact the tax authorities.

Buy old-timer that is not covered by the transitional arrangement

If you plan to purchase a classic car that qualifies for the transitional arrangement, the tax choice made by the previous owner on January 1 will continue to apply. This means that the vehicle remains in the transitional arrangement if the previous owner has made that choice. You don't have to pay anything for the rest of the year, because the entire year has already been paid for by the previous owner. If the vehicle is not included in the transitional arrangement, it can only be included in the MRB transitional arrangement from the following year and you will simply have to pay MRB for the remaining months. Don't forget to apply for insurance for the classic car.

Maintenance and fluids

When you go back on the road or buy a classic motor vehicle, you naturally want your classic to be in a good state of maintenance. After a few months of inactivity, it is always good to ensure the correct, new fluids. Filling up with the correct fuel (so no E10, preferably also use ethanol killers) also contributes to the preservation of your classic. A complete check of the technology and of the tyres and tyre pressure can of course also do no harm.

Transitional arrangement and insurance: minimum liability insurance obligation

When the owner makes use of the transitional arrangement, the license plate of the vehicle is 'actively' registered with the RDW and the Motor Vehicle Liability Insurance Act (WAM) is in force. As a result, you are obliged to keep the old-timer insured for at least third-party liability in the winter months concerned. The fact that the public road may not be used does not relieve the owner of the insurance obligation. At present, the WAM only has an exception for vehicles that are suspended.

More Info

You can find more information about the MRB transitional arrangement on the website of the Tax Authorities, or by visiting this link to click. You will also find more information about the provisions for camping vehicles.