Truck Toll for Returned Service Vehicles
The tax applies to vehicles in categories N2 and N3. In determining this, the government considers the vehicle category and the maximum technical mass. An administrative reduction to 3,500 kg or less does not change this. As a result, reclassified service vehicles may also be subject to the truck tax.
Owners of vehicles that fall under this category will automatically receive a notification from the RDW.
Truck Toll Enforcement Plan
With the introduction of the truck toll, not only is the regulation itself changing, but so is the way supervision and enforcement are organized. The Ministry of Infrastructure and Water Management has drawn up an enforcement plan for this purpose. This plan outlines how the government conducts inspections, which parties are involved, and how violations are handled.

The plan is particularly relevant because it provides insight into the broader implementation of the regulation. Among other things, it explains the roles of the RDW, ILT, and CJIB, the principles guiding enforcement, and how the government is committed to careful implementation, clear communication, and compliance. The plan also addresses the initial period following implementation and how the government will handle the new obligations during that phase.
Starting July 1, 2026, the truck toll will take effect in the Netherlands. This regulation may also have implications for service vehicles that were previously reclassified to 3,500 kg.
Would you like to better understand how the truck toll is enforced and what this means in practice? Then view the full enforcement plan here