Depreciation based on fixed depreciation table
Calculate the depreciation percentage of the car with the depreciation table below. You use this percentage to calculate the BPM.
Table of depreciation rate
If since the date on which the car or motorcycle was first put into use a period has lapsed of |
the rate is | Add for each month passed (or part of a month passed) since the period in the first column |
---|---|---|
0 days to 1 month |
0% |
12% |
1 month to 3 months |
12% |
4% |
3 months to 5 months |
20% |
3.5% |
5 months to 9 months |
27% |
1.5% |
9 months to 1 year and 6 months |
33% |
1% |
1 year and 6 months to 2 years and 6 months |
42% |
0.75% |
2 years and 6 months to 3 years and 6 months |
51% |
0.5% |
3 years and 6 months to 4 years and 6 months |
57% |
0.42% |
4 years and 6 months to 5 years and 6 months |
62% |
0.42% |
5 years and 6 months to 6 years and 6 months |
67% |
0.42% |
6 years and 6 months to 7 years and 6 months |
72% |
0.25% |
7 years and 6 months to 8 years and 6 months |
75% |
0.25% |
8 years and 6 months to 9 years and 6 months |
78% |
0.25% |
more than 9 years and 6 months |
81% |
0.19% |
Example: depreciation based on fixed depreciation table
This calculation model is based on fictitious amounts.
Calculation of depreciation percentage
Of a passenger car the date of first admission is 26 April 2022. The date of approval by the RDW in the Netherlands is on 8 July 2023. Between 26 April 2022 and 8 July 2023 there is a period of more than 14 months. For the first 9 months a depreciation rate applies of 33%. For the other 5 full months and the sixth partial month the depreciation is 6 x 1%.
In total the depreciation amounts to: 33% + (6 x 1%) = 39%.
Car details
- Type of car: passenger car
- Fuel: diesel
- Date when first put into use: 26-04-2022
- CO2 emission: 140 grams per kilometre
- Date of approval by the RDW: 08-07-2023
Calculation of BPM to be paid
- BPM payable over the CO2 emission: ((CO2 emission – 109 gr/km) x € 137) + € 2,010 = ((140 – 109) x € 137) + € 2,010 = € 6,257
- Diesel surcharge: ((140 – 75) x € 86.67) = € 5,633
- Gross BPM amount: € 6,257 + € 5,633 = € 11,890
- BPM to be paid: ((100 – depreciation rate) / 100) x gross BPM = ((100 – 39) / 100) x € 11,890 = € 7,252