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Generic Tax Name Motor vehicles tax - Registration tax on passenger cars and motor bicycles
Tax name in the national language Belasting van personenautos en motorrijwielen - BPM
Tax name in English Registration tax on passenger cars and motor bicycles (BPM)
Member State NL-Netherlands
Tax in force since 1992/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Law on the Tax on Passenger Cars and Motor Bicycles, 1992 (Stb. 709).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

The Netherlands.


Any Dutch resident, individual or company, registering a passenger car or motorcycle or a van not for use by a company for the first time, or, in the case of a vehicle registered outside the Netherlands, first making use of the road in the Netherlands with such vehicle. If the passenger car is new, the importer pays the tax on behalf of the buyer. A person importing a used vehicle must also pay the tax himself.

Tax object and basis of assessment
  • Registration in the Netherlands;
  • Start of use of roads in the Netherlands with a passenger car, a motorcycle, or a van that is not registered in the Netherlands, by a Dutch resident. Temporary use for less than two weeks is not taxed.

The tax on passengers cars is based on fuel type and CO2 emission. Tax on motorcycles or vans is levied on the net catalogue price.

Deductions, Allowances, Credits, Exemptions


The tax on passenger cars on motorcycles act includes several exemptions, such as:

  • vans of entrepreneurs are exempted under certain conditions (To qualify for the exemption vans have to meet a number of requirements to guarantee that the vehicle can not be used easily as a replacement for a passenger car. Furthermore, the van should be registered in the name of an entrepreneur (VAT-definition) and should be used for business purposes for at least 10%);
  • new vehicles seating more than eight passengers;
  • ambulances and animal ambulances;
  • special vehicles for the transport of prisoners;
  • police vehicles, military vehicles and fire engines;
  • zero emission vehicles (e.g. electric cars): Motor vehicles that do not emit CO2 
  • taxi's

For vans used by disabled persons a refund can be obtained.

Rate(s) Structure


- Passenger cars:

The tax is based on CO2-emission. The taxation is a system of five emission brackets and a progressive tax rate. For diesel cars a surcharge applies, depending on the CO2-emission.

The rate consists of a fixed surcharge of € 175, increased by the emission based amount (rate per g CO2/km above the minimum of the bracket):



minimum emission
(g CO2/km)    

maximum emission
(g CO2/km)   

rate per g CO2/ km 

first bracket



€ 6

Second bracket



€ 69

third bracket



€ 112

fourth bracket 



€ 217

fifth bracket



€ 434

 On top of this a surcharge of € 86 per gram CO2/km applies on emissions exceeding 70 gCO2/km.

 - Vans

 37.7% of the net catalogue price, reduced by € 1,283 for petrol cars

 37.7% of the net catalogue price, icreased by € 273 for diesel cars

 - Motorcycles:

 The rate for motorcycles up to a net price of € 2,133 is 9.6 % of the net catalogue price; for motorcycles at a net price of more than € 2,133, the rate is 19.4 % of the net catalogue price less € 210. 

 - Used cars and motorcycles:

For used passenger cars, motorcycles and vans the tax is reduced in line with the decrease in value of the vehicle. Optionally, fixed percentages may be used in order to determine this decrease. A used vehicle over 25 years old is exempted from this tax.

Tax due date

In the case of registration in the Netherlands, the tax has to be paid before the passenger or motorcycle is registered. When the car is imported the tax must be paid before the road in the Netherlands is first used.

Tax collector

Tax and customs administration.

Special features

A refund is granted when a vehicle, taxed after October 16, 2006, is exported to another EER-state.

Economic function

Environmental taxes

Tax revenue
ESA95 code d214ae + d2122ce

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,500.00 EUR 0.23
2011 1,978.00 EUR 0.31
2010 2,096.00 EUR 0.33
2009 2,145.00 EUR 0.35
2008 3,236.00 EUR 0.51
2007 3,647.00 EUR 0.59
2006 3,452.00 EUR 0.60
2005 3,148.00 EUR 0.58
2004 3,003.00 EUR 0.57
2003 2,874.00 EUR 0.57
2002 2,741.00 EUR 0.55
2001 2,939.00 EUR 0.62
2000 2,875.00 EUR 0.64