Private vehicle and motorcycle tax (BPM)

This information is provided by

Netherlands Enterprise Agency, RVO

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 taxExternal link (belastingen op personenauto's en motorrijwielen (BPM)).

Deferral of payment due to corona crisis

Did you file a BPM declaration for the period after 1 May 2020? If you are not able to pay the additional assessment as a result of the corona crisis, you may request special deferral of paymentExternal link (in Dutch).

When do you pay 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 BPMExternal link.

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.

This information is provided by

Netherlands Enterprise Agency, RVO