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    How to calculate BPM for a passenger car?

    If you buy a new or a used passenger car (personenauto) abroad and import it to the Netherlands and register it, you must pay BPM (Private Motor Vehicle and Motorcycle Tax).

    A new passenger car is one that has hardly been used, according to court rulings. A passenger car is considered used if it has driven 3,000 kilometers or more.

    You calculate the BPM for a passenger car like this:

    1. Check the car's CO2 emissions

      The RDW (Netherlands Vehicle Authority) registers the CO2 emission (CO2 uitstoot) or each type of passenger car with European type approval (Europese typegoedkeuring). You can find the CO2 emissions in your car's inspection data (keuringsgegevens). You can ask the RDW for this information.

      Sometimes, the CO2 emission is calculated in 2 different ways, or there is no CO2 data available.

      Which CO2 emission should I use for the BPM calculation?

      For a new car, you use the CO2 emission based on the WLTP test method (Worldwide harmonized Light vehicles Test Procedures). This method has been used since 1 July 2020, and it replaced the NEDC method (New European Driving Cycle).

      For a used car (gebruikte auto) with a first registration date (datum eerste toelating) before 1 July 2020, you may choose:

      • Use the WLTP value, or
      • Use the NEDC value from the old tables (valid until 1 July 2020).

      How does this work?

      • If your car was registered before 1 July 2020, and the WLTP value was converted to an NEDC value using the European CO2MPAS tool, you may choose either the WLTP or NEDC value.
      • If your car was only tested with the NEDC method, you must use the NEDC value.
      • If your car has both a WLTP and NEDC value, they will appear on the Certificate of Conformity.
      • If your car was built before 2018, it will not have a WLTP value.

      We always use the CO2 emission as registered by the RDW.

      What is the CO2 emission is unknown?

      If the CO2 emission is not known, we will estimate the value based on the type of fuel and the age of the car.

      For cars first registered on or after 1 July 2020:

      • Petrol car (benzineauto): 550 g/km
      • Diesel car (dieselauto): 395 g/km

      For older cars, we may use more favourable (lower) values):

      • Registered between 1 January 2015 and 1 July 2020:
        • Petrol car: 507 g/km
        • Diesel car: 356 g/km
      • Registered between 1 January 2009 and 1 January 2015:
        • Petrol car: 350 g/km
        • Diesel car: 302 g/km

    2. Look up the net list price

      You must include the net list price (netto-catalogusprijs) in your BPM return.

      This price is:

      • The Dutch consumer price without BPM and VAT
      • Based on a comparable vehicle on the car's first registration date (datum eerste toelating)
      • Including any factory options or accessories

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

    3. Calculate the BPM for a passenger car

      For a new car, you use the current rate for a passenger car. As of January 1, 2025, a PHEV passenger car no longer has its own rate. For a used car, you may choose the current rate or an older rate.

      Click on your situation to see how to calculate the BPM.

      • New passenger car

        Use the current BPM rate.

        Note: From 1 January 2025, a plug-in hybrid (PHEV) no longer has a separate BPM rate. These cars now fall under the regular passenger car rates.

        The registration date in the vehicle register decides which BPM rate applies.

        Important

        If the BPM rate changes after your car is registered in the vehicle register, and the car is not registered in your name within 2 months of that rate change, you must pay the new BPM rate.

        Please note!

        If you are a private individual (particulier), you must also file a VAT return and pay VAT (btw betalen, only available in Dutch) for a car if:

        • The car was first used less than 6 months ago, or
        • The car has driven less than 6,000 kilometres

        This applies even if the car is used (gebruikte auto).

        Calculating BPM for a new passenger car

        You can calculate the gross BPM for a new passenger car in 4 steps using the 2026 rate table below.

        Step-by-step:

        1. Find the CO2 emissions of your car.
        2. Subtract the value in column 1 (of your row) from your car's CO2 emission
        3. Multiply the result by the amount in column 4.
        4. Add the amount in column 3.
        BPM rate table 2026
        Column 1 Column 2 Column 3 Column 4
        CO2 emission from CO2 emission up to
        0 g/km 77 g/km € 687 € 2
        77 g/km 100 g/km € 841 € 82
        100 g/km 139 g/km € 2,727 € 181
        139 g/km 155 g/km € 9,786 € 297
        155 g/km N/A € 14,538 € 594

        Example calculation

        1. Your car has 130 g/km CO2 emissions. This is in the range 100 - 139 g/km.
        2. Subtract 100 from the emissions of your car: 130 - 100 = 30.
        3. Multiply the result with the amount in column 4 of the same row: 30 x € 181 = € 5,430.
        4. Add the amount in column 3 of the same row: € 5,430 + € 2,727 = € 8.157.

        BPM = € 8,157.

        Does your new passenger car have a diesel engine?

        If your car has a diesel engine and the CO2 emission are more than 70 g/km, you must pay a diesel surcharge in addition to the regular BPM. You pay € 114.83 for each gram of CO2 above 69 g/km.

        How to calculate the diesel surcharge:

        1. Find the CO2 emission of your diesel car.
        2. Subtract 69 from that number.
        3. Multiply the result by € 114.83.

        Example calculation

        1. The CO2 emissions of your diesel car is 130 g/km.
        2. Subtract 69 from the emission: 130 - 69 = 61.
        3. Multiply the result by the surcharge: 61 x € 114.83 = € 7,004.63.

        Diesel surcharge = € 7.004,63.

        Calculating the BPM payable

        The BPM you need to pay is the gross BPM plus any diesel surcharge, if applicable.

      • I have a used passenger car

        Calculating the gross BPM using the current rate

        You calulate the gross BPM for a used passenger car in 4 steps using the current year's rate table. If the date of the first registration is earlier than this year, check the correct rate under BPM tariffs.

        1. Take the CO2 emission of your car.
        2. Subtract the value in column 1 from the CO2 emission.
        3. Multiply the result by the amount in column 4.
        4. Add the amount in column 3.
        BPM rate table 2026 for used passenger cars
        Column 1 Column 2 Column 3 Column 4
        CO2 emission from CO2 emission up to Amount Amount per gram
        0 g/km 77 g/km € 687 € 2
        77 g/km 100 g/km € 841 € 82
        100 g/km 139 g/km € 2,727 € 181
        139 g/km 155 g/km € 9,786 € 297
        155 g/km N/A € 14,538 € 594

        Example calculation

        1. Your car has 130 g/km CO2 emission. This is in the range 100 - 139 g/km.
        2. Subtract 100 from the CO2 emissions of your car: 130 - 100 = 30.
        3. Multiply the result with the amount in column 4 of the same row: 30 x € 181 = € 5,430.
        4. Add the amount in column 3 of the same row: € 5,430 + € 2,727 = € 8.157.

        BPM = € 8,157.

        Does your used passenger car have a diesel engine?

        Calculate the diesel surcarge (toeslag voor dieselauto's)

        If your diesel car emits more than 70 g/km of CO2, you must pay the BPM based on the table for your type of car, plus a diesel surcharge. This surcharge is € 114.83 for each gram of CO2 above 70 g/km. This is the rate for this year. For earlier years, check the diesel surcharge under BPM tariffs.

        How to calculate the diesel surcharge:

        1. Take your car's CO2 emission.
        2. Subtract 69.
        3. Multiply the result by € 114.83.

        Example calculation

        1. The CO2 emissions of your diesel car is 130 g/km.
        2. Subtract 69 from the emission: 130 - 69 = 61.
        3. Multiply the result by the surcharge: 61 x € 114.83 = € 7,004.63.

        Diesel surcharge = € 7.004,63.

        Calculating the BPM payable

        The BPM you need to pay is the gross BPM plus any diesel surcharge.

        Determine which BPM amount is better

        For a used car, you can choose between the current rate (huidige tarief) or an older rate. The older rate (ouder tarief) is the 1 that applied between 2 months before the date of first registration and the date of approval by the RDW (Netherlands Vehicle Authority).

        To find out if the older rate is better than the current rate:

        1. Calculate the gross BPM using the current rate for a passenger car.
        2. Calculate the gross BPM using the older rate.

          When calculating using the old rate, take into account any special circumstances, such as:

          • PHEV
          • Energy label
          • Hybrid or non-hybrid
          • Particulate filter (roetfilter)
          • Fine particle emission (fijnstofuitstoot)
          • Euro 6 standard (Euro-6-norm)
          • Accessories that might be excluded from the calculation
          • CO2 emission
        3. Compare the amounts and choose the most favourable gross BPM (meest voordelige bruto bpm).

        Calculating the depreciation discount (afschrijvingskorting berekenen)

        For a used car, a depreciation discount (afschrijvingskorting) applies to the gross BPM amount. You can calculate this discount in 3 ways. You may choose the method that gives you the biggest discount (meest voordelig).

        Calculating the BPM payable

        You calculate the BPM you need to pay by adding the gross BPM and any diesel surcharge together. Then, you subtract the depreciation discount (afschrijvingskorting) from this total amount.

        Please note!

        You can only use the current rate if the CO2 emission of your vehicle are measured using the WLTP method - see step 1. If your vehicle was first registered (datum eerste toelating) before 1 July 2020, you must use the older BPM rate from 2 months before 1 July 2020. These rates are based on the NEDC method.

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