Depreciation based on fixed depreciation table

Calculate the value of the vehicle on the basis of the fixed depreciation table below.

Please note!

For a delivery van the first 5 years of depreciation are based on the fixed rate table. The depreciation rate for a delivery van is 100% after 5 years.

Table of depreciation rate

If since the date on which 
the car or motorcycle was 
first put into use a period 
has lapsed of at least

but less than 

the rate is 

Add for each month passed 
(or part of a month passed) 
since the period in the 
first column

0 days

1 month

0%

8%

1 month

3 months

8%

3%

3 months

5 months

14%

2.5%

5 months

9 months

19%

2.25%

9 months

1 year and
6 months

28%

1.444%

1 year and 6 months

2 years and
6 months

41%

0.917%

2 years and 6 months

3 years and
6 months

52%

0.833%

3 years and 6 months

4 years and
6 months

62%

0.75%

4 years and 6 months

5 years and
6 months

71%

0.416%

5 years and 6 months

6 years and
6 months

76%

0.416%

6 years and 6 months

7 years and
6 months

81%

0.333%

7 years and 6 months

8 years and
6 months

85%

0.333%

8 years and 6 months

9 years and
6 months

89%

0.25%

9 years and 6 months

 

92%

0.083%

Please note!

If the period starts on the last day of the month and ends on the last day of a shorter month, a full month is still taken into account.

Example:

  • 31 January to 28 February counts as 1 month
  • 31 January to 1 March counts as 2 months

Example: depreciation based on fixed depreciation table

This calculation model is based on fictitious amounts.

Of a passenger car the date of first admission is 26 April 2017. On 8 July 2018, this car is for the first time registered in the Netherlands. Between 26 April 2017 and 8 July 2018 there is a period of more than 14 months. For the first 9 months a depreciation rate applies of 28%. For the other 5 full months and the sixth partial month the depreciation is 6 x 1.444%. In total the depreciation amounts to: 28% + (6 x 1.444%) = 36.664%.

Bpm amount with depreciation on the basis of fixed depreciation table

Type of car

Passenger car

Fuel

Diesel

Date when first put into use

26-04-2017
CO2 emission 140 grams per kilometre

Declaration date

08-07-2018

Net list price when first put into use

€ 21,116
Consumer price (original price in the 
Netherlands when first put into use)
€ 37,529
Bpm payable over the CO2 emission ((CO² emission - 98 gr/km) x € 139) + € 2,077 =
((140-98) x € 139) + € 2,077 = € 7,915

Diesel surcharge

((140-63) x € 87.38) = € 6,728
Gross bpm amount 
(on the date of filing this declaration)
€ 7,915 + € 6,728= € 14,643

Bpm to be paid

((100 - depreciation rate) / 100) x bruto bpm =
((100 - 36.664) / 100) x € 14,643 = € 9,274

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