When do I have to pay bpm?
You have to pay bpm in the following cases:
You have a motor vehicle registered or re-registered with the Dutch vehicle registration system at the RDW
You pay bpm if you register a self-imported passenger car or motorbike that is less than 25 years old. For a delivery van you only pay bpm if your delivery van is less than 5 years old and you are not an entrepreneur or do not comply with the entrepreneurs scheme.
You pay bpm if you are using the public road in the Netherlands in a delivery van that was converted into a passenger car.
As a resident of the Netherlands you pay bpm, if you are using a car or motorcycle which has not been registered in the Netherlands. And you are using this car or motorcycle on the public road in the Netherlands.
You pay bpm if you live in the Netherlands and you want to drive in the Netherlands, for more than 14 days, a passenger car, motorcycle or delivery van with a foreign registration number, which you borrowed, rented or leased abroad. Is the period laid down in the rental or lease contract no longer than 4 years? In that case you only pay bpm over the rental or lease period.
You have caused the engine of your passenger car to change in such a way, within 3 years of its registration in the Dutch vehicle registration system, that the CO2 emission is higher than the CO2 emission over which tax is paid.