BPM
A one-off tax on registering a passenger car in the Netherlands; here only factual as a concept.
BPM is the tax on passenger cars and motorcycles: a one-off levy paid when a passenger car is first registered in the Netherlands. It is usually built into the Dutch consumer price of a new car and becomes separately relevant when importing a used car.
The basis is essentially the CO2 emission under type approval: the higher the emission, the higher the BPM. The rate brackets and any special rules for certain drivetrains are adjusted periodically by the legislator. When importing a used car a depreciation applies to the original BPM amount.
On this site BPM is a concept explanation, not a rate calculation or import advice. We do not determine amounts and make no statement about what is advantageous. The applicable rate follows from the CO2 value and the rules of the registration year; the Tax Administration (Belastingdienst) is the source for that, with reference date.
See also: MRB (vehicle road tax), Company-car tax (bijtelling), WLTP, BPM (concept deep-dive)
Source: Concept explanation; basis/rate: 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.