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If you buy or import a car, motorcycle or van into the Netherlands and you have it registered (first-time registration) in the Dutch vehicle registration system, you must pay private vehicle and motorcycle tax (belastingen op personenauto's en motorrijwielen, bpm).
When do you pay bpm?
You pay bpm if:
- you buy a new car, motorcycle or van in the Netherlands
- you import a car, motorcycle or van into the Netherlands
- you register a vehicle in your name
- you change a van into a private vehicle
- you live in the Netherlands and use a car or motorcycle displaying a foreign number plate
- the Entrepreneurs scheme or the disabled person's scheme does not apply to your van anymore
- the taxi or public transport scheme does not apply to you anymore
- a you loan, rent or lease a car with a foreign registration
- you convert your motor vehicle and this increases the CO2 emissions
In some cases you also have to pay bpm for your lorry.
You do not need to pay bpm if:
- your car’s or motorcycle’s CO2 emissions is 0 gram per kilometre
- your car or motorcycle is 25 years or older
How much bpm do you pay?
The Dutch Tax and Customs Administration (Belastingdienst) charges bpm based on:
The Dutch Tax and Customs Administration will let you know how much bpm you need to pay. After you have payed, the Netherlands Vehicle Authority (RDW) sends you the vehicle registration card within 5 working days. If you do not pay the BPM, you may be imposed an administrative fine as well as a retrospective tax assessment.
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 Dutch Tax and Customs Administration.
Are you a business owner and do you own a van? You may be eiligible for the Entrepreneurs scheme. In that case you do not have to pay bpm.
File a bpm declaration
In some cases you yourself have to file a declaration for bpm. For example, if you register a car or motorcycle from abroad in the Dutch vehicle registration system.
Refund of bpm
Sometimes you can get a refund of the bpm that you paid. For instance, if you export a car, motorcycle or van.
File an objection
Have you been charged bpm and do you think this is incorrect? You can file an objection with the Dutch Tax and Customs Administration.