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 have a delivery van converted into a passenger vehicle.
- You live in the Netherlands and use a car or motorcycle with foreign number plates.
- You no longer meet the requirements of the entrepreneurs scheme or disabled scheme with your delivery van.
- You have a borrowed, rented or leased vehicle with foreign number plates.
- Following the adaptation your passenger car has a higher CO2 emission.
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.
Convert delivery van into passenger vehicle
You pay bpm if you are using the public road in the Netherlands in a delivery van that was converted into a passenger car.
Living in the Netherlands and a passenger car or motorcycle with a foreign registration number
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.
No longer subject to the entrepreneurs or disabled scheme
You pay bpm if you have a delivery van and you no longer satisfy the requirements of the entrepreneurs scheme, or of the disabled person's scheme.
Borrowed, rented or leased vehicle with a foreign registration number
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.
Following the adaptation your passenger car has a higher CO2 emission
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.
