Depreciation based on fixed depreciation table
Calculate the depreciation percentage of the car with the depreciation table below. You use this percentage to calculate the BPM.
Please note!
For a delivery van with a date of first admission before 1 January2025 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 |
the rate is | Add for each month passed (or part of a month passed) since the period in the first column |
|---|---|---|
|
0 days to 1 month |
0% |
12% |
|
1 month to 3 months |
12% |
4% |
|
3 months to 5 months |
20% |
3.5% |
|
5 months to 9 months |
27% |
1.5% |
|
9 months to 1 year and 6 months |
33% |
1% |
|
1 year and 6 months to 2 years and 6 months |
42% |
0.75% |
|
2 years and 6 months to 3 years and 6 months |
51% |
0.5% |
|
3 years and 6 months to 4 years and 6 months |
57% |
0.42% |
|
4 years and 6 months to 5 years and 6 months |
62% |
0.42% |
|
5 years and 6 months to 6 years and 6 months |
67% |
0.42% |
|
6 years and 6 months to 7 years and 6 months |
72% |
0.25% |
|
7 years and 6 months to 8 years and 6 months |
75% |
0.25% |
|
8 years and 6 months to 9 years and 6 months |
78% |
0.25% |
|
more than 9 years and 6 months |
81% |
0.19% |
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.
Calculation of depreciation percentage
Of a passenger car the date of first admission is 26 April 2022. The date of approval by the RDW in the Netherlands is on 8 July 2023. Between 26 April 2022 and 8 July 2023 there is a period of more than 14 months. For the first 9 months a depreciation rate applies of 33%. For the other 5 full months and the sixth partial month the depreciation is 6 x 1%.
In total the depreciation amounts to: 33% + (6 x 1%) = 39%.
Car details
- Type of car: passenger car
- Fuel: diesel
- Date when first put into use: 26-04-2022
- CO2 emission: 140 grams per kilometre
- Date of approval by the RDW: 08-07-2023
Calculation of BPM to be paid
- BPM payable over the CO2 emission: ((CO2 emission – 109 gr/km) x € 137) + € 2,010 = ((140 – 109) x € 137) + € 2,010 = € 6,257
- Diesel surcharge: ((140 – 75) x € 86.67) = € 5,633
- Gross BPM amount: € 6,257 + € 5,633 = € 11,890
- BPM to be paid: ((100 – depreciation rate) / 100) x gross BPM = ((100 – 39) / 100) x € 11,890 = € 7,252
