Calculate and pay bpm

You pay bpm for a passenger car, delivery van or motorcycle.

When do I have to pay bpm?

You pay bpm if you buy a new passenger vehicle, motorcycle or delivery van in the Netherlands, or import one from abroad. But there are also other cases in which you pay bpm.

What do I pay bpm over?

The amount of bpm that you pay and what you pay bpm over depends on the motor vehicle and the bpm rate.

Bpm tariff

The bpm tariff for a passenger car is determined by the CO2 emission. For a delivery van, camper van or motorcycle the bpm tariff is a percentage of the net list price.

For a used motor vehicle, you may choose the current or the historical tariff. The historical tariff is the most favourable tariff that applied from the date of first authorisation to the present day. These tariffs can be found under 'Bpm tariffs'.

How to determine the most favourable bpm tariff?

You can use the following method to determine if the old or the new tariff of your used motor vehicle is more advantageous:

  • Compare the outcome (the gross bpm amount) according to the old tariff and according to the new tariff.
  • Take any particulars in the past into account, such as
    • energy label
    • hybrid or not
    • particulate filter
    • particulate matter emissions
    • Euro 6 standard
    • accessories that could be excluded from the calculation
    • CO2 emissions
  • Calculate the gross bpm amount before using the depreciation method.

Depreciation on the basis of a price list, a valuation report of a fixed depreciation table

In certain cases you are permitted to calculate the discount on the gross bpm of a used motor vehicle by depreciation on the basis of a price list, a valuation report or a fixed depreciation table.

Transitional arrangements after a tariff change

A bpm rate reduction or increase could work against you. In that case you may be eligible for a transitional arrangement.

Additional assessment

You may be subjected to an additional tax assessment if you do not pay the bpm or pay it on time, or if you have wrongly received a bpm refund.

Objection

If you disagree with a declaration, additional assessment or decision, you can lodge a written objection. You can also request a postponement of payment.

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