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 emissions
- 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.
Money back on private vehicle tax for taxis is scrapped
As of 1 January 2020, if you own a taxi company, you no longer receive money back for private vehicle tax when you buy new cars. This applies to:
- street taxis
- taxi services under contract or for special purposes such as transport for school children or disabled persons
- or a combination of the two
The measure is meant to stimulate taxi companies to buy cars which produce less CO2. The private vehicle tax for cars with lower CO2 emissions is already lower and cars with zero CO2 emissions are exempt from paying private vehicle tax.