If you import a car or motorcycle to the Netherlands you will have to pay tax.
Private motor vehicle and motorcycle tax (bpm)
If you buy a passenger car, motorcycle or delivery van in the Netherlands, or bring it to the Netherlands from abroad, you have to pay various taxes.
Description of motor vehicles
For the various kinds of motor vehicles different definitions and different requirements apply.
When do you have to pay bpm?
In some cases you have to pay bpm.
When should you file a declaration for bpm?
Are you buying a new passenger car or a new motorcycle in the Netherlands? If so, the importer will file a declaration and pay the bpm on your behalf.
How to file a bpm declaration
If you are filing a bpm declaration, you will have to deal with verification or inspection at a RDW (Dutch Road Transport Directorate) inpection centre.
On what amount is the bpm calculated?
The Tax and Customs Administration calculates the bpm for a passenger car over the CO2 emission and the net list price, and for a delivery van or motorcycle only over the net list price.
Calculate the bpm
Calculate the bpm step by step for a car or delivery van, motorcycle or camper van.
No bpm payable
In certain cases there is no bpm payable.
Refund of bpm
In some situations, you may obtain a refund of the bpm paid.
The Tax and Customs Administration checks regularly whether bpm has been paid for passenger cars, delivery vans and motorcycles that use the public road in the Netherlands.
Violation of the Private Vehicle and Motorcycle Tax Act
Learn what happens if you fail to observe the statutory rules for the levy of bpm.
Old bpm tariffs (from 1993)
Here you will find the old (historical) tariffs from the Private Motor Vehicle and Motorcycle Tax Act (bpm) for passenger cars, delivery vans and motorcycles.