BPM (concept deep-dive)
Additional factual explanation of the basis and import depreciation of the BPM; no calculation or advice.
This deep-dive explains two aspects of the BPM factually. First the basis: the BPM on a passenger car is essentially determined by the CO2 emission from type approval, via a bracket rate in which a higher emission gives a higher levy. The brackets and any special rules for specific drivetrains are set periodically by the legislator.
Second the import of a used car. A depreciation is applied to the original BPM amount that relates to the loss of value since first registration; fixed methods exist for that, including a flat-rate table and a valuation route. Which method and which residual amount apply depends on the vehicle, its condition and the registration year.
On this site this remains a concept explanation. We do not compute BPM, give no import or valuation advice and do not say what is advantageous. The applicable rate and the depreciation follow from the rules of the registration year; the Tax Administration (Belastingdienst) is the source, with reference date.
See also: BPM, MRB (vehicle road tax), Company-car tax (bijtelling), Residual-value curve
Source: Concept explanation; basis/depreciation: Tax Administration (Belastingdienst), per reference date. Not tax advice
No tax or financial advice. Every figure shows its source and reference date. Always compare with an independent adviser and the official source.