How do I calculate the BPM for a motorcycle?
The gross BPM (Private Motor Vehicle and Motorcycle Tax) for a motorcycle, quad, or trike is a percentage of the net list price (netto-catalogusprijs), minus any deductions (kortingen).
If the motorcycle is used, you can apply a BPM discount (bpm korting).
You calculate the BPM for a motorcycle in the following way:
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Find the net list price
The net list price is the consumer price without BPM and VAT (btw). It is the Dutch net list price of a similar motorcycle on the date of first registration. This price includes:
- extra options
- accessories
- extra costs for special versions (meerprijs voor bijzondere uitvoeringen)
You can find the net list price by searching online for motor vehicle details.
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Calculate the gross BPM
You calculate the gross BPM based on a percentage of the net list price (netto-catalogusprijs).
If the motorcycle costs more than € 2,133, you subtract € 210 from the result.
BPM rates for motorcycles (from 2008) Net list price Percentage Deduction Up to € 2,133 9.6% € 0 More than € 2,133 19.4% € 210 If your motorcycle was first registered before 2008, you can check the older BPM rates under BPM tariffs.
Example calculation: calculating BPM for a motorcycle
You are importing and registering a motorcycle in the Netherlands. The net list price (netto-catalogusprijs), including options and accessories, is € 7,000.
Because the price is more than € 2,133, you use the 19.4% rate. After that, you can subtract € 210.
Step-by-step calculation:
- € 7,000 × 0.194 = € 1,358 (this is the gross BPM)
- € 1,358 − € 210 = € 1,148
The BPM = € 1,148.
Please note!
As a private individual, you must also pay VAT (btw betalen, only available in Dutch) for motorcycles if:
- you bought the motorcycle less than 6 months ago, or
- the motorcycle has driven less than 6,000 kilometres
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For a used motorcycle: calculate the depreciation discount
Motorcycles that have driven more than 3,000 kilometres are considered used for BPM purposes.
Is your motorcycle used? Then you can 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
- Calculate the depreciation discount using a price list
- Calculate the depreciation discount using a valuation report (this calculation 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