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    How do I calculate BPM for a delivey van?

    If you buy a new or used delivery van abroad and bring it to the Netherlands, you must pay BPM (Private Motor Vehicle and Motorcycle Tax).

    From 1 January 2025, the BPM for a delivery van is based on CO2 emissions (CO2-uitstoot). Before 1 January 2025, the BPM was based on the net list price (netto-catalogusprijs).

    A new delivery van is a van that has not been used or has only been used a little. According to court rulings, a delivery van is used (gebruikt) if it has a mileage of 3,000 km or more.

    You calculate the BPM for a delivery van as follows:

    1. Find out the CO2 emissions of the delivery van

      The RDW (Netherlands Vehicle Authority) registers the CO2 emissions for each type of delivery van with a European type approval. You can find the CO2 emissions in the inspection details (keuringsgegevens) of you delivery van. You can ask the RDW for this information.

      If the delivery van has CO2 emissions of 0 g/km, you do not need to pay BPM. But you still need to file a BPM return Use the form BPM return, notification or specification (Aangifte, melding of opgaaf bpm, only available in Dutch).

      To calculate the gross BPM amount (bruto bedrag bpm), we use the CO2 emissions as registered by the RDW.

      What if the CO2 emissions are unkown?

      If the CO2 emissions are not known, we will set them at 330 g/km for a delivery van, no matter what fuel it uses.

    2. Look up the net list price

      You must fill in the net list price (netto-catalogusprijs) on the BPM return (aangifte bpm).

      The net list price is the consumer price without BPM and VAT (btw). It concerns the Dutch net list price for a similar delivery van on the date of first registration (datum eerste toelating), including any options and accessories.

      You can find the net list price by looking up vehicle data online.

    3. Calculate the BPM for a delivery van

      For a new delivery van, you use the current rate (huidige tarief) for delivery vans. For a used delivery van, you can choose the current rate or an older rate (ouder tarief).

      You can find the net list price by looking up vehicle data online.

      • I have a new delivery van

        The registration date (datum registratie) in the vehicle register decides which BPM rate (bpm-tarief) applies to your delivery van.

        Did the BPM rate change after the delivery van was registered? And was the delivery van not registered in your name within 2 months of the change? Then you will pay the adjusted BPM rate.

        Please note!

        As a prive individual (particulier), you must also file VAT returns (aangifte btw) and pay VAT (btw betalen) for delivery vans that:

        • have been in use for 6 months or less, or
        • have driven no more than 6,000 kilometres.

        Calculating the gross BPM for new delivery vans

        You calculate the gross BPM (bruto bpm) using the CO2 emissions of your delivery van. You pay € 76.57 for each gram of CO2 per kilometre. To calculate the gross BPM you multiply the CO2 emissions by € 76.57.

        Example calculation

        • The CO2 emissions of your delivery van are 130 g/km.
        • Multiply 130 by € 76.57. 130 x € 76.57 = € 9,954.

        The BPM = € 9,954.

      • I have a used delivery van

        Calculating the gross BPM for used delivery vans

        You use the CO2 emissions to calculate the gross BPM (bruto bpm). You pay € 76.57 for each gram of CO2 per kilometre. To calculate the gross BPM you multiply the CO2 emissions by € 76.57. This ammount applies for the current year.

        Example calculation

        • The CO2 emissions of your delivery van are 130 g/km.
        • Multiply 130 by € 76.57. 130 x € 76.57 = € 9,954.

        The BPM = € 9,954.

        Choose the most favourable amount

        For a used delivery van, you can choose between:

        • the current rate (huidig tarief), or
        • an older rate (ouder tarief) that applied from 2 months before the date of first registration (datum eerste toelating) until the RDW approval date.

        How to check which rate is better for you:

        • First, calculate the gross BPM using the current rate for delivery vans.
        • Then calculate the gross BPM using the older rate.

          • See the BPM tarrifs. The method is the same as for campervans.

          When using the older rate, remember to check if any of these apply:

          • Energy label
          • Hybrid or non-hybrid
          • Particulate filter (roetfilter)
          • Fine particulate emissions(fijnstofuitstoot)
          • Euro-6-standard (euro-6 norm)
          • Accessories that you may not need to include
        • Then compare both BPM amounts and choose the one that is lower.

        Calculating the depreciation discount

        For a used delivery van (gebruikte bestelauto), a depreciation discount (afschrijvingskorting) applies to the gross BPM amount (bedrag bruto bpm). You can calclulate this discount in 3 ways. Choose the method that is best for you:

        How to calculate the BPM payable

        First, calculate the BPM you need to pay. Then subtract the depreciation discount (afschrijvingskorting) from this amount.