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)). The Dutch Tax and Customs Administration charges BPM:
- on cars (including double cab pick ups heavier than 3,500 kg), based on CO2-emission
- on vans or motorcycles, based on the net list price
In some cases you are exempt from paying BPM.
If you do not pay the BPM, you may be imposed an administrative fine as well as a retrospective tax assessment.