BPM and my delivery van

On this page, you can read about submitting a BPM return and the Entrepreneur's Scheme (Ondernemersregeling, only available in Dutch). BPM is the Private Motor Vehicle and Motorcycle Tax.

Who submits the BPM return?

The person who registers the license plate number of the delivery van with the RDW (Netherlands Vehicle Authority) must submit the BPM return. This rule applies even if that person is not the vehicle owner (kentekenhouder). For more information, read: Who can file a BPM return?

BPM tariff for delivery vans

Since 1 January 2025, the BPM for delivery vans is no longer based on the net list price (netto-catalogusprijs). This is the price of the vehicle without taxes. The BPM is now based on the delivery van's CO₂emission.

If the delivery van has CO₂emission of 0 grams per kilometre, you do not have to pay BPM. If the CO₂emission is not known, we will assume 330 grams per kilometre, no matter which fuel the delivery van uses. For more information, read How do I calculate the BPM for a delivery van?

Used delivery van: calculation BPM with the historical rate

We call a delivery van 'used' if it has a mileage of 3,000 km or more. If your delivery van has a first registration date (datum eerste toelating) of 31 December 2024 or earlier, you can choose how to calculate the BPM from 1 January 2025. You can choose:

to calculate BPM based on the CO₂ emissions, or
to calculate BPM based on the historical rate, using the net list price

If you choose the historical rate, you may select the most favourable rate. You can pick a rate from the period starting 2 months before the first registration date up to the date the RDW completes the registration inspection.

Entrepreneur's Scheme may no longer apply to you

Do you have a delivery van with a first registration date of 1 January 2025 or later? Then the Entrepreneur's Scheme (Ondernemersregeling, only available in Dutch) no longer applies to you. This means you must pay BPM.

Do you have a delivery van with a first registration date of 31 December 2024 or earlier? And are you using the Entrepreneurs' Scheme? Then you may continue to use the scheme after 1 January 2025. This is possible because of a transitional arrangement.

You can read more about the changes to the Entrepreneur's Scheme for BPM on delivery vans from 2025 (Veranderingen ondernemersregeling bpm bestelauto's sinds 1 januari 2025, only available in Dutch).

BPM refund when exporting a used motor vehicle

BPM refund for delivery vans for persons with an phisical disability

There is a BPM refund for persons with a physical disability.