Fixed bpm for zero emission motorcycles and special private motor vehicles

What changes? 

Do you own a zero emission special private motor vehicle such as a hearse or a wheelchair accessible vehicle? Or a zero emission motorcycle? Since 1 July 2025, a fixed amount of private vehicle and motorcycle tax (bpm) applies to these vehicles. The measure applies retroactively from 1 January 2025. 

The fixed amounts are:

• zero emission special private motor vehicle: €667
• zero emission motorcycle: €200 

With this measure, the government wants to encourage the use of this category of zero emission vehicles. 

For whom? 

• Entrepreneurs who use zero emission motorcycles and special private motor vehicles. 

When? 

The change in law has entered into effect on 1 July 2025.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.