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

What changes?

The separate rate for private vehicle and motorcycle tax (bpm) for plug-in hybrid passenger cars will end per 2025. From then on the bpm for plug-in hybrid cars (PHEVs) will be 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 currently uses a separate bpm rate for plug-in hybrids, because these cars often emit more CO2 when in use than at the test measurement.

The European Union will measure CO2 emissions from new plug-in hybrids more strictly from 2025 and even more strictly in 2027. New plug-in hybrid cars will then 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 want to abolish the separate bpm rate.

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

For whom?

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

When?

The change in law is expected to enter into effect on 1 January 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.

Do you think government rules are unclear?

Do the rules create unnecessary administrative burdens? Or do you know how the rules could make doing business easier? You can report this (anonymously) to the Regulatory Reporting Centre (Meldpunt regelgeving).