Private vehicle and motorcycle tax (bpm) for plug-in hybrid cars changes from 2025

What has changed?

The separate rate for private vehicle and motorcycle tax (bpm) for plug-in hybrid passenger cars ends per 2025. The bpm for plug-in hybrid cars (PHEVs) is now calculated the same way as for other passenger cars. It depends on the model whether the bpm changes or stays the same.

If you buy or import a car, you will have to pay bpm. How much bpm you have to pay depends, among other things, on the car's CO2 emissions. The Netherlands Tax Administration has used a separate bpm rate for plug-in hybrids until 2024, because these cars often emitted more CO2 when in use than at the test measurement.

The European Union measures CO2 emissions from new plug-in hybrids more strictly from 2025 and even more strictly in 2027. As a result, new plug-in hybrid cars will have a higher CO2 emission value. The Dutch government wants to ensure that the bpm for new plug-in hybrids does not exceed the bpm for other passenger cars. This is why they abolish the separate bpm rate.

If you import a plug-in hybrid into the Netherlands that was already in use before 2025, then the old CO2 value continues to apply.

For whom?

• Entrepreneurs who buy or import a plug-in hybrid passenger car.

When?

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