How do I calculate BPM?

The BPM (Private Motor Vehicle and Motorcycle Tax) depends on the type of vehicle and the BPM tariff. There are different BPM rules for different types of vehicles. We make a distinction between these types.

Click on one of the links below to see how to calculate the gross BPM (bruto bpm):

• a passenger car
• a delivery van
• a campervan
• a motorcycle

Depreciation discount for used vehicles

If you import a used vehicle (gebruikt motorrijtuig), you get a depreciation discount (afschrijvingskorting) on the gross BPM.

You can calculate this discount in 3 ways. You may choose the method that gives you the lowest BPM.

• Use the fixed table (forfaitaire tabel - only available in Dutch)
• Use a price list (koerslijst - only available in Dutch)
• Use a valuation report (taxatierapport - only available in Dutch and only for vehicles with more than normal wear and tear (extra gebruiksschade), or for vehicles not on a price list).

The BPM you must pay = gross BPM minus the depreciation discount.

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)