Bpm tax exemption for company van ends in 2025

What has changed?

Are you an entrepreneur? And are you buying a company van that runs on petrol, diesel, or LPG? From 1 January 2025 you have to pay private vehicle and motorcycle tax (bpm) when you buy a new company van. You can no longer make use of the exemption from bpm for company vans (the entrepreneurs scheme, or ondernemersregeling).

The government ends the entrepreneurs scheme for company vans to stimulate the purchase of zero emission vehicles or very fuel-efficient vans.

The way the bpm rate is calculated for company vans has also changed. Now, the amount of CO2 emissions (energy efficiency) determines the bpm rate for your company van. If the amount of CO2 emissions for a company van is unknown, the amount is set at 330 g/km. The type of fuel makes no difference. Until 2024, the net catalogue price determined the bpm rate.

For whom?

• entrepreneurs who own a company van

When?

The change in law has taken effect on 1 January 2025.