Do you buy or import a car, motorcycle, or van into the Netherlands? 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
- you loan, rent or lease a car with a foreign registration
- you convert your motor vehicle and this increases the CO2 emissions
- your lorry has extra seats for passengers (besides driver and co-driver seats), or attachment points for extra seats are fitted
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 amount of bpm you need to pay depends on:
- the CO2 emissions of cars
- the net list price of vans or motorcycles
- extras, such as accessories
The Dutch Tax and Customs Administration (Belastingdienst) will let you know how much bpm you need to pay. After you have paid, 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.
File a bpm declaration yourself
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.
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. Then, for example, more than 10% of your mileage should be for your business. In that case you do not have to pay bpm.
Refund of bpm
Sometimes you can get a refund of the bpm that you paid. For instance, if you export a used 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.