How do I calculate BPM for a campervan?

The BPM (Private Motor Vehicle and Motorcycle Tax) for a campervan (kampeerauto) is a percentage of the net list price (netto-catalogusprijs). From this price, you subtract any deductions (aftrek) or add any surcharges (toeslagen).

The calculation depends on the type of fuel (brandstof) your campervan uses.

Follow these steps to calculate the BPM:

1. Find the net list price

   The net list price is the price the consumer pays without BPM and VAT (btw). It is the Dutch net list price for a similar vehicle at the time of first registration (datum eerste toelating).

   The net list price includes:

   • extra options
   • accessories
   • extra costs for special editions

   You can find the net list price by searching online for vehicle data.

2. Calculate the gross BPM

   The gross BPM is a percentage of the net list price.

   • If your campervan has a diesel engine, you must pay a surcharge.
   • If your campervan does not have a diesel engine, you may subtract an amount.

   BPM rate for a campervan (from 2010)

   Percentage of net list price	37.7%	Subtract € 1,283
   Percentage of net list price with a diesel engine	37,7%	Add € 273

   The rates from before 2010 can be found under BPM tariffs.

   Click on 1 of the example calculations:

   • Example calculation: calculating the gross BPM for a campervan without a diesel engine

     You are importing and registering a campervan that does not run on diesel.

     • The net list price, including options and accessories, is € 50,000.
     • 37.7% of that is € 18,850.
     • Because your campervan does not have a diesel engine, you may subtract € 1,283.

     You pay € 17,567 in BPM:

     € 50,000 x 0.377 = € 18,850

     € 18,850 - € 1,283 = € 17,567

   • Example calculation: calculating the gross BPM for a campervan with a diesel engine

     You are importing and registering a campervan that runs on diesel.

     • The net list price (netto-catalogusprijs), including options and accessories, is € 35,000.
     • 37.7% of that is € 13,195.
     • Because your campervan has a diesel engine, you must add a surcharge of € 273.

     You pay € 13,468 in BPM.

     € 35,000 x 0.377 = € 13,195

     € 13,195 + € 273 = € 13,468

   Please note!

   As a private individual, you must also pay VAT for campervans that:

   • were purchased less than 6 months ago
   • have driven no more than 6,000 kilometres

3. For a used camper van: calculate the depreciation discount

   Camper vans that have driven more than 3,000 kilometres are considered 'used' for BPM purposes.

   If your camper van is used, you get a depreciation discount on the gross BPM amount. You can calculate this discount in three ways. Choose the method that is best for you:

   • Calculate the depreciation discount using the fixed table (forfaitaire tabel, only available in Dutch).
   • Calculate the depreciation discount using a price list (koerslijst, only available in Dutch).
   • Calculate the depreciation discount using a valuation report (taxatierapport, only available in Dutch. This is only for vehicles with more than normal wear and tear, or vehicles not listed in a price list.)

Do I need to file a BPM return and pay BPM?

• Read when you need to file a BPM return
• Read when you need to pay BPM (only available in Dutch)
• Read when you must file a BPM return but do not need to pay BPM (only available in Dutch)