Private vehicle and motorcycle tax (bpm)

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).

When do you pay bpm?

You pay bpm for:

• passenger cars
• delivery vans
• motorcycles (also trikes and quads)
• camper vans
• lorries equipped for passenger transport

See for which motor vehicles you pay bpm.

You pay bpm in these situations, among others:

• You buy a passenger car, motorcycle, or van in the Netherlands (bpm is usually included in the selling price).
• You import a passenger car, motorcycle, or van into the Netherlands and you apply for a Dutch licence plate (you file a return for bpm).
• You convert your delivery van into a passenger car or camper van.
• You live in the Netherlands and use a car, motorcycle, or delivery van with a foreign licence plate.
• You loan, rent or lease a vehicle with a foreign registration.
• You convert your motor vehicle and this increases the CO2 emissions.

View all situations when you pay bpm and/or have to file a bpm return.

How much bpm do you pay?

The Netherlands Tax Administration (Belastingdienst) will let you know how much bpm you need to pay. The amount of bpm depends on the type of vehicle.

Bpm rate for passenger cars and delivery vans

The amount of bpm you need to pay for a passenger car or delivery van depends on their CO2 emissions. See how you calculate the bpm tariff for a passenger car or the bpm tariff for a delivery van (in Dutch).

The bpm rate for plug-in hybrid passenger cars (PHEVs) is the same as for other passenger cars. If the CO2 emission of your passenger car or van is 0 gram per kilometre, such as fully electric or hydrogen-powered cars, the bmp is also calculated in the same way as other cars. For zero emission delivery vans emissions, you do not pay bpm.

If your car or van has a diesel engine, you have to pay a diesel surcharge.

Bpm rate for camper vans and motorcycles

The amount of bpm you need to pay for a camper van of motorcycle depends on their net list price. See how you calculate the bpm tariff for a camper van and the bpm tariff for a motorcycle.

If your vehicle has a diesel engine, you have to pay a diesel surcharge.

Exemption from bpm

In some cases, you do not have to pay bpm. For example, if you own a company outside the Netherlands and you drive your company motor vehicle with foreign number plate in the Netherlands. You can apply for exemption from bpm to the Tax Administration.

Entrepreneurs' scheme

With the entrepreneurs' scheme, you do not pay bpm and you do not have to file a bpm return for your delivery van. Are you using the entrepreneurs’ scheme and does your van have first admission date of 31 December 2024 or earlier? Then the transitional arrangement will apply to you. For vans a first admission date of 1 January 2025 or later, you can no longer use the entrepreneurs’ scheme.

File an objection and refund of bpm

Have you been charged bpm and do you think this is incorrect? Or do you think the amount is incorrect? You can file an objection with the Netherlands Tax Administration. In some situations you can ask for a refund of the bpm you paid.