Tariffs on private vehicle and motorcycle tax (bpm) going up

What changes?

Do you import or buy a car, motorcycle, or van in the Netherlands? Then you pay private vehicle and motorcycle tax (belastingen op personenauto's en motorrijwielen, bpm). The more CO2 a car or motorcycle emits, the higher the bpm. This is determined on the basis of tax bracket thresholds. These tax bracket thresholds will be reduced annually. At the same time, the bpm tariffs (amounts per gram of CO2) will be increased annually.

The following percentages have been set for the years 2026, 2027, and 2028:

• 2026: tax bracket threshold will decrease by 1.55% and tariffs will increase by 1.57%
• 2027: tax bracket threshold will decrease by 1.46% and tariffs will increase by 1.48%
• 2028: tax bracket threshold will decrease by 1.38% and tariffs will increase by 1.40%

The government is implementing this change because new cars emit less CO2 every year. This automatically reduces the bpm. In order to maintain the same tax revenue, the government is adjusting the bpm tariffs and CO2 tax bracket thresholds.

For whom?

• entrepreneurs who buy or import cars, motorcycles, or vans

When?

The change in law is expected to enter into effect in stages starting on 1 January 2026.

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.