Since 1 July 2026, trucks (N2/N3, >3,500 kg) in the Netherlands pay per kilometre driven on virtually all motorways and some provincial and municipal roads. The average tariff is 19.1 cents/km (2026), with a temporary discount of 22.3% from 1 September to 31 December 2026 inclusive. Hauliers pass this new kilometre cost on to shippers. Verify now how your forwarder substantiates the charge on the invoice and lock the calculation method into your contract before the discount period ends.
What is actually happening
On 1 July 2026 the Netherlands introduced the truck toll (vrachtwagenheffing). The charge applies to Dutch and foreign vehicles in categories N2 and N3 with a technical maximum mass of more than 3,500 kg, on virtually all motorways and on a number of provincial and municipal roads (source: Rijksoverheid). Every affected truck must carry a working on-board unit (OBU) via a toll service provider (EETS); this has been enforced since 1 July.
The tariff per kilometre depends on three factors: vehicle weight, the Euro emission class and the CO₂ emission class. According to TLN the average tariff is 19.1 euro cents per kilometre (2026 price level). For illustration, also according to TLN (2026 price level):
| Vehicle | Diesel (Euro 6) | 100% electric |
|---|---|---|
| Combination up to 16 tonnes | 16.0 ct/km | 3.5 ct/km |
| Combination > 32 tonnes | 20.1 ct/km | 3.8 ct/km |
From 1 September to 31 December 2026 inclusive a temporary reduction of 22.3% applies to the tariff. The Minister of Infrastructure and Water Management informed the Tweede Kamer of this on 22 May; the reduction accommodates road transport given increased fuel costs. From 2027 the tariffs are adjusted annually on 1 January for inflation (source: Bouwend Nederland, TLN).
At the same time the Eurovignet in the Netherlands (the heavy motor vehicle tax, BZM) lapses as of 1 July 2026. The motor vehicle tax is abolished entirely for trucks up to 12 tonnes and reduced to the European minimum level for vehicles above 12 tonnes (source: Rijksoverheid, TLN). The system thus shifts from fixed charges to pay-per-use.
Structural drivers
The charge is explicitly built around pay-per-use with a sustainability incentive: the cleaner and lighter the vehicle, the lower the tariff per kilometre. The gap between diesel and electric is large — for a combination above 32 tonnes it is 20.1 ct/km diesel versus 3.8 ct/km electric (TLN). This makes the per-kilometre cost of electric driving structurally visible in the calculation for the first time.
According to the government, net proceeds largely flow back to the road transport sector, in the form of subsidies for electric trucks, charging infrastructure and hydrogen vehicles, among others (source: Rijksoverheid, TLN). This matters for shippers: the charge is not merely a bare cost item but an instrument that steers their hauliers' fleet mix over several years.
In an EU context the Netherlands aligns with systems already in place in neighbouring countries (including the German Maut). For cross-border transport this means a further stacking of kilometre-based tolls along the corridor, not a single stand-alone Dutch measure.
Who is directly affected
Directly affected are the holders/owners of trucks driving on the toll network — Dutch and foreign hauliers. This affects construction and infrastructure logistics, distribution, retail and food transport, and the first- and last-mile transport around Rotterdam, Amsterdam and Antwerp. Bouwend Nederland explicitly notes that the introduction may result in higher costs for work for which a price had already been agreed.
Probably not directly affected by the charge itself:
- Inland shipping and rail do not pay this kilometre charge — modalities running entirely over water or rail fall outside it.
- Light commercial vehicles up to 4.25 tonnes are not covered by the charge.
Note the nuance: shippers who primarily use inland shipping or rail can still be affected via road transport in the first and last mile (terminal to plant/DC). "Not affected" therefore holds only as long as the entire chain stays off the toll network — which is rarely the case in practice.
The second-order effect
The direct event is a new kilometre-based cost for hauliers. The first-order effect is that this cost reaches the shipper via surcharges or tariff indexation. The second-order effect is subtler and occurs only under specific conditions:
Because the per-kilometre tariff for diesel (16–20 ct/km) is a multiple of electric (3.5–3.8 ct/km), the charge may strengthen the business case for fleet renewal and for a modal shift to water or rail — but only where charging infrastructure, range, route profile and available recycled-proceeds subsidies allow.
That scenario is a derived analysis, not an established fact. Whether it occurs depends on charging infrastructure at the depot, trip length and subsidy conditions. The measurable procurement indicators the reader should track: the surcharge or index clause on the transport invoice, the movement of the agreed cost-per-km, and the share of electric deployment your haulier offers at what tariff.
Dutch procurement impact
Contract clauses and indexation
The key question is not whether the charge is passed on, but how. Check in your transport contracts whether a surcharge, index or price-revision clause covers the truck toll, and whether it refers to a transparent, traceable calculation basis (kilometres on the toll network × tariff per vehicle class) rather than a flat mark-up percentage. A fixed all-in kilometre price does not automatically protect: many contracts contain cost indexation or an explicit toll surcharge.
Verifying the pass-through
Because the tariff depends on weight, Euro emission class and CO₂ class, the actual charge differs per trip and per vehicle. A surcharge applied as a fixed percentage on the total tariff may therefore come out higher than the charge actually paid — particularly when cleaner or lighter vehicles are deployed and during the discount period (22.3% through 31 December 2026). Ask your forwarder for the substantiation: which vehicle class, how many kilometres on the toll network, and whether the temporary discount is applied. Company exposure: not yet calculated — link your own transport spend and lane data.
Sourcing mix and modality
The charge changes the relative cost between road, water and rail for kilometre-sensitive, non-time-critical flows. Do not treat alternative modalities as interchangeable: compare on transit time, reliability, first-/last-mile cost, CO₂ profile and available capacity on your corridor before shifting. For bulk and construction flows over the ARA-Rhine corridor the trade-off may differ from time-critical high-tech or food flows.
Budget and the 2027 effect
Budget for two upward steps after introduction: the lapse of the temporary discount on 1 January 2027 and the annual inflation adjustment from that same date. A tariff you see on the invoice in autumn 2026 is discounted; the underlying level is roughly 22.3% higher. Those concluding contracts for 2027 now should do so on the basis of the non-reduced tariff, to avoid surprises at the year turn.
What is certain and what is still uncertain
What is certain: The truck toll has been in force since 1 July 2026 for N2/N3 vehicles above 3,500 kg on virtually all motorways and some provincial/municipal roads (Rijksoverheid). The average tariff is 19.1 ct/km in 2026 (TLN). From 1 September through 31 December 2026 a discount of 22.3% applies (Bouwend Nederland, TLN). The Eurovignet lapsed as of 1 July 2026; the MRB is abolished for trucks up to 12 tonnes (Rijksoverheid).
What is still uncertain: How individual hauliers pass on the charge — as a transparent per-trip cost or as a flat mark-up — is not uniformly fixed and differs per contract. Whether the charge actually produces modal shift or accelerated fleet electrification is a scenario, not a confirmed effect. The exact tariffs from 2027 (after discount expiry plus inflation) have not yet been published.
What to watch: the surcharge/index clause on your transport invoice; the substantiation per vehicle class and network kilometres; the date on which the 22.3% discount disappears from your invoice; and the electric tariff your haulier offers versus diesel.
What you can do now
- Request the contract clause (this month). Have your category manager request in writing from every road haulier and forwarder which clause covers the truck toll and whether it refers to a traceable calculation basis (network kilometres × tariff per vehicle class). Then decide which contracts require renegotiation.
- Verify the pass-through (this month). Ask your forwarder for the substantiation of a sample of recent trips: vehicle class, kilometres on the toll network and application of the 22.3% discount. Decide whether the invoiced surcharge matches the actual charge.
- Recalibrate the 2027 budget (this quarter). Have finance and procurement recompute the 2027 transport budget on the basis of the non-reduced tariff plus the announced inflation adjustment, so the discount expiry on 1 January 2027 is no surprise.
- Hold a modality and fleet discussion (this quarter). Discuss with your core hauliers which electric tariff they offer on your lanes and under what conditions (charging infrastructure, range, recycled-proceeds subsidies), and benchmark this against inland shipping/rail on transit time, reliability and first-/last-mile cost — without treating alternatives as equivalent.
- Map cross-border stacking (this year). For your Germany and Belgium corridors, have it mapped how the Dutch charge and foreign tolls (including Maut) together drive up the cost-per-km, as a basis for lane renegotiation.
How Orbecta supports
Orbecta links this regulation to your own transport spend. With Contract Intelligence we map which of your transport contracts contain a surcharge or index clause for the truck toll and where renegotiation is needed. Claim Check tests whether the invoiced pass-through matches the charge actually owed per vehicle class and network kilometre, including the temporary discount. For corridor analyses (ARA-Rhine, NL–Germany) the Supply Risk Index places the stacked kilometre costs and modality options side by side.
Sources
Primary source: Rijksoverheid.nl — "Vrachtwagenheffing" (start 1 July 2026; N2/N3 >3,500 kg; discount 22.3% 1 Sep–31 Dec 2026; Eurovignet lapses; MRB) — consulted 2026.
Primary source: Vrachtwagenheffing.nl, Ministry of Infrastructure and Water Management — toll network, on-board unit (OBU) and toll service providers — consulted 2026.
Operational confirmation: TLN — "Vrachtwagenheffing in Nederland vanaf 2026" (average 19.1 ct/km; Euro 6 16 tonnes 16.0 ct/km and >32 tonnes 20.1 ct/km; electric 3.5 and 3.8 ct/km respectively; proceeds recycled; BZM lapses) — 2026.
Operational confirmation: Bouwend Nederland — "Vrachtwagenheffing vanaf 1 juli 2026" (22.3% reduction; parliamentary letter 22 May; pass-through to work already priced) — 2026.
Operational confirmation: evofenedex — "Vrachtwagenheffing in 2026 verhoogt kosten" (change in cost structure, pass-through to shippers) — 2026.
Orbecta analysis based on the above sources for the second-order effects and procurement implications.