Frequently asked questions about calculating BPM

Have you found a car whose BPM you would like to know? Then paste the link of the advertisement into our BPM-calculator at https://www.dasimport.nl/bpm-calculator. The tool automatically calculates the BPM based on the CO2 emissions from the advertisement. If that data is missing, the tool asks for your contact details, so that one of our import advisers can calculate the BPM for you manually based on the official depreciation table of the Belastingdienst (Dutch tax authority). The more complete the vehicle data, the more accurate the calculation.

Do you arrange the purchase and transport yourself? Then we can import the car via our Registratiepakket: you arrange the purchase and transport yourself, and we take care of, among other things, the BPM declaration and RDW (Dutch vehicle authority) registration in the Netherlands. We charge €699,99 incl. VAT for this, which, in addition to the BPM declaration, includes among other things RDW fees, temporary storage and luxury license plates. You can find more information about this at https://www.dasimport.nl/auto-importeren/auto-import-service-pakketten. We can also provide a separate BPM declaration; we can draw up a BPM report for you for €75 excluding VAT.

To calculate the BPM you need the date of first admission, the mileage, the fuel type and the combined CO2 emissions. For cars from before 2013 you also need the new price including accessories. If you calculate with the koerslijst method, the options and the trim level of the car are also important: these partly determine the koerslijst value and thus the depreciation. This is precisely where it often goes wrong, because German advertisements are not always complete about the exact equipment. With this data you can in principle calculate the BPM yourself, but it is complex matter. That is why we have automated this in our online BPM calculator. It calculates the gross BPM under the regime that applied at the first admission, under all intermediate regimes and under the current regime, chooses the most advantageous one from these, and then applies the depreciation according to the depreciation table to it. For a calculation based on a koerslijst you submit a request; this can sometimes turn out even more advantageous. You can also simply send us the web link of an advertisement, and we will make a calculation free of charge.

The BPM (Dutch vehicle registration tax) is a one-off registration tax that you pay when registering a Dutch licence plate in your name. The amount depends on the following factors: - the CO2 emissions (WLTP) - the fuel type - the date of first admission - the mileage For a used car, a reduction based on depreciation also applies. Das Import calculates and substantiates for you the lowest achievable residual BPM, so that you do not pay too much. Would you like to know what this means for your car? Feel free to request a no-obligation quote or contact one of our advisers.

The gross BPM (Dutch vehicle registration tax) consists of a fixed base plus an amount per gram of CO2 emissions, whereby higher emissions fall into a higher bracket. You do not have to work this out yourself: Das Import calculates for you the exact gross BPM under the applicable regime, so that you can be sure the amount is correct. Would you like to know what the BPM will be for your specific car? Feel free to request a no-obligation quote or contact one of our advisers.

If the BPM rate changes on 1 January, a transitional period of two months applies: until 1 March you may choose in the BPM return between the rate of the previous year and the new rate, regardless of which of the two turns out to be more favourable. This is particularly relevant when a car was purchased or first admitted just before the turn of the year, but is only registered on Dutch licence plate in January or February. With an imported second-hand car you already have broader freedom of choice anyway: you may choose the most favourable regime of all rates that applied between the date of first admission and the moment of the BPM return, not only around the turn of the year. Within that, the two-month arrangement is therefore not a separate exception, but confirms that this choice also remains valid just after a rate change. Please note: this choice only affects the gross BPM, the amount before depreciation. The depreciation itself simply runs from the actual date of first admission; choosing the rate of the previous year therefore does not additionally lower the residual BPM via extra depreciation. Das Import automatically calculates all eligible regimes for every import, including this transitional arrangement, and applies whatever results in the lowest residual BPM for you. You do not need to work this out yourself.

We work in two steps, so that you are not faced with any surprises. First we draw up an indicative quote based on the advertisement details. Once the purchase becomes more concrete, we request a scan of the registration documents from the seller; only on that basis do we determine the BPM definitively. We then record that definitive BPM in a guaranteed total price in your contract, so that the amount does not change afterwards. If the BPM in the indication turns out higher, we clearly explain what causes this and we look for the most favourable method for you to reduce the residual BPM, via koerslijst (valuation price list), taxatie (appraisal) or counter-evidence. That way you keep the costs as low as possible without having to delve into the details yourself. Please feel free to request a no-obligation quote.

It is good to keep two things separate: a genuine exemption must be applied for, and in addition there are situations in which there is simply no BPM to pay. That is not the same thing. The exemptions recognised by the Belastingdienst include: relocation to the Netherlands from another EU country or from outside the EU (the removal goods scheme), short-term use, temporary stay in the Netherlands, employees and employers with a car from a foreign company, an inherited car, and Ukrainian displaced persons. For vans belonging to entrepreneurs a separate entrepreneurs' scheme applies, which you do not have to apply for. Under the removal goods scheme you must have owned and used the car for at least six months before the relocation, have lived abroad for at least twelve consecutive months, and not sell, rent out or lend the car during the first year after the exemption. With short-term use you may drive in the Netherlands with a foreign registration for a maximum of two consecutive weeks, once every twelve months per car; you apply for this online with DigiD: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/themaoverstijgend/programmas_en_formulieren/vrijstelling_voor_bpm_en_mrb_bij_kortstondig_gebruik So not being liable for BPM is something different from an exemption. With a car older than 17 years and 10 months the fixed-rate depreciation is 100%, so that no residual BPM remains — that is a calculation outcome, not an exemption, and you do not have to apply for anything. Also note: electric cars were exempt up to and including 2024, but have paid the fixed base amount since 2025 (€ 687 in 2026). Are you in doubt whether your situation falls under an exemption? Our import advisers will be happy to look into it with you.

We kindly request the following information from you: - Your name and address details - Your telephone number and e-mail address - Copy of the front and back of the **Zulassungsbescheinigung Teil 1** (Fahrzeugschein) - Copy of the **Zulassungsbescheinigung Teil 2** (Fahrzeugbrief) - Copy of the **Übereinstimmungsbescheinigung (COC)** - Date of inspection at the RDW - Mileage of the car - Option list of the car (if available)

To make sure that you do not pay too much BPM (Dutch vehicle registration tax), it is advisable to engage an expert. Thanks to our years of experience, we can usually draw up a more accurate BPM report, which in most cases already pays for itself. Mistakes when drawing up a BPM report can easily be made, which can lead to incorrect calculations and unnecessary costs. Engaging a professional ensures a careful and efficient handling.

WLTP and NEDC are two measurement methods for a car's CO2 emission, and it is precisely that CO2 emission that determines the amount of BPM (Dutch vehicle registration tax). Newer cars are usually measured according to WLTP, while older models sometimes still have an NEDC value. That difference is important, because an incorrect or excessive CO2 value leads directly to too high a BPM. Das Import checks for you which value correctly applies, so that you do not pay too much unnecessarily. Would you like to know what this means for your import? Feel free to request a no-obligation quote or present your situation to one of our advisers.

Yes, we can also provide a standalone BPM declaration. We charge €75,00 excl. VAT for drawing up a BPM declaration report.

The gross-BPM (also called new-price BPM) is the BPM amount that would rest on the car if it were new. The residual-BPM is the amount you actually pay when importing a used car: the gross-BPM against which a depreciation linked to the age of the car has been offset. A BPM calculation therefore always starts with determining the gross-BPM, after which the depreciation is deducted to arrive at the residual-BPM to be paid.

If you import the car yourself, please take into account approximately € 140,20 in RDW fees, tenaamstelling (registration in your name) and recycling, plus € 45,00 (excl. VAT) for luxury licence plates. Of that € 140,20, € 108,50 is exempt from VAT — these are the fees and the tenaamstelling, official government actions — and € 31,70 is subject to 21% VAT. On top of that come the costs for the BPM declaration and the RDW inspection. We recommend having your BPM declaration drawn up by a professional, because dozens of variables play a role in determining the residual BPM. If you want to hand it over but collect the car yourself, our Registratie package (€ 699,99 incl. VAT) bundles the RDW Registratie, the BPM declaration, the licence plates, the tenaamstelling and the storage.

With a BPM (Dutch vehicle registration tax) declaration you can arrange the import from all countries within the European Union

The fixed base is the minimum amount of BPM (Dutch vehicle registration tax) that is always due, regardless of the CO2 emissions. In 2025 this amounts to €667 and in 2026 €687. On top of this comes an increasing amount per gram of CO2. Das Import always processes the current brackets for you in the calculation, so that you can be sure the declaration is correct. Would you like to know what the BPM will be for your specific car? Feel free to request a no-obligation quote.

For the BPM (Dutch vehicle registration tax) calculation there are three depreciation methods: - **Flat-rate table**: a fixed percentage based on the age of the vehicle. - **Koerslijst (Dutch valuation list)**: based on the actual Dutch trade value, in many cases more advantageous. - **Valuation report**: in the case of above-average damage or when the vehicle does not appear in the koerslijst. Das Import determines for you which method works out most favourably and substantiates this choice towards the RDW (Dutch vehicle authority), so that you do not have to delve into this yourself. Would you like to know what this yields in your situation? Feel free to request a no-obligation quote or let one of our advisers inform you.

When calculating the BPM (Dutch vehicle registration tax) for an imported car, a fixed depreciation table is applied by default. When the actual depreciation of your car is higher than this table indicates, you may apply a higher depreciation with the counter-evidence scheme. That can save hundreds to thousands of euros on your BPM assessment. Das Import substantiates this for you with a koerslijst (Dutch valuation list) or valuation and takes care of the entire declaration, so that you can be sure you are not paying too much. Would you like to know what this can yield in your situation? Feel free to request a no-obligation quote or contact one of our advisers.

For the BPM (Dutch vehicle registration tax) a car in principle qualifies as 'used' from 3.000 kilometres driven: then you are entitled to depreciation on the gross-BPM, whereas a virtually unused car is deemed new for tax purposes and costs the full BPM. Please note: for VAT other limits apply. A car is fiscally 'new' for VAT if it is younger than 6 months or has driven less than 6.000 km — then 21% Dutch VAT is due upon import, even if VAT has already been paid abroad. These two limits (BPM and VAT) are therefore separate from each other. Das Import determines for you the correct fiscal status for both the BPM and the VAT, so that you do not pay too much and avoid double VAT. Would you like to know what this means for your situation? Feel free to request a no-obligation quote or let one of our advisers advise you.

The BPM (Dutch vehicle registration tax) declaration is submitted as soon as the vehicle data have been received by the Belastingdienst (Dutch Tax Authority) following the RDW (Dutch vehicle authority) inspection. With all our import packages (Registratie, Standaard, Versneld and Deluxe), Das Import takes care of the entire declaration for you, including supporting documentation, so that you do not have to worry about this. That way you can be sure that the declaration is submitted correctly and at the right moment. Would you like to know what we can do for your situation? Please feel free to request a no-obligation quote or contact one of our advisers.

No. The automated calculation works for most major German car websites and most official brand dealer websites, but only for cars from 2012 and newer with a CO2 emission stated in the advertisement. If it is not possible to calculate directly online, you can request a manual BPM calculation.

Yes. Since 1 January 2025 you also pay BPM (private vehicle and motorcycle tax) for a fully electric passenger car: the so-called fixed base amount. This was € 667 in 2025 and € 687 in 2026. Up to and including 2024 electric cars were exempt from BPM, so 'electric is BPM-free' is no longer correct. Electric does remain considerably more favourable than a comparable petrol or diesel car: there the BPM rises with the CO2 emissions, whereas with electric you only pay that fixed amount. In addition, you are always obliged to file a BPM declaration and submit a BPM report to the Belastingdienst (Tax Authorities). That is why we always include the BPM in the total cost calculation for an electric car as well.

With the table method, the depreciation on the gross BPM (Dutch vehicle registration tax) is determined using the fixed depreciation table of the Belastingdienst Douane (Dutch Customs), which shows a fixed depreciation percentage per month based on the age of the car. With the koerslijst (valuation list) method, the depreciation is determined on the basis of the actual current value of the car according to a koerslijst, set against the new value. If the car has in reality depreciated more than the table indicates, the koerslijst or valuation method results in a lower residual BPM. Das Import tests all permitted methods to select the most advantageous one.

A BPM regime is the calculation method for the gross-BPM applicable at a certain moment. When importing a used car you may, in your BPM declaration, apply at your choice the current regime, the historical regime that applied at the first admission of the car, or an intermediate regime. The BPM has been amended dozens of times since its introduction in 1993 — in recent years every year again, and sometimes several times within one year. For a car a few years old there are therefore quickly several regimes to choose from, and the older the car, the more there are. Because there can be thousands of euros of difference between them, Das Import calculates them all and calculates under the regime that works out most favourably for your car.

The BPM rules are adjusted almost every year and have generally become stricter in recent years, especially for cars with high CO2 emissions. When importing a used car, it is permitted under certain conditions to fall back on an older BPM regime that applied between the date of first admission and the date of import. If one of those historical arrangements is more favourable, this can significantly lower the BPM. Especially with heavy or fuel-inefficient cars this can yield hundreds to even thousands of euros of advantage. Which regime is the most favourable differs per car and is not always obvious; we therefore calculate them all.

Yes. For diesel cars with CO2 emissions above 69 grams per kilometre, a diesel surcharge applies on top of the gross BPM: in 2026 this is € 114,83 per gram above that threshold. This surcharge still exists and applies both in the current regime and in the recent previous regimes — only the threshold and the amount per gram differ per year. The discounts of the past, such as € 500 for a car running on natural gas or for a diesel car that met the euro 6 standard, have been abolished. Because thresholds and rates differ per year, we always calculate with the regime that works out most favourably for your specific car.

The slurptax (also called slurptaks) is the colloquial name for the CO2 levy or CO2 surcharge within the BPM. Since 2013, the BPM is determined per gram of CO2 emissions per kilometre. With this way of levying, fuel-inefficient cars are taxed relatively more heavily, where previously that had less influence. Hence the nickname slurptax.

The net catalogue price (or net catalogue value) is the catalogue price excluding VAT, including all extra options, accessories and special versions that have been fitted by or on behalf of the manufacturer. Even when a BPM declaration can be based entirely on CO2 emissions, it is still mandatory to declare the net catalogue price. The Belastingdienst (Tax Authorities) namely uses it to determine the catalogue price for the bijtelling (taxable benefit) in the case of business use, and links the value to the registration number, which is important for future value assessments.

The automatic BPM indications on our website are based on the CO2 emissions as stated in the German advertisement, combined with the depreciation table of the Belastingdienst Douane (Tax and Customs Administration). Sometimes the actual CO2 emissions on the vehicle papers differ from what the seller communicates, causing the residual BPM to turn out higher or lower. We therefore always make the final calculation on the basis of the verified vehicle documentation, and before the purchase becomes final. Usually the final calculation does not differ much, and sometimes a valuation even results in a lower BPM than the table.

According to the depreciation table 2026, the depreciation on the gross BPM amounts to 33% for a car of nine months old and 42% at eighteen months. A calculation example with a petrol car that contains € 6.000 gross BPM: after nine months the residual BPM is € 4.020 and after eighteen months € 3.480. How much gross BPM a car contains depends entirely on the CO2 emissions — for an economical petrol car that is a few thousand euros, for a heavy or thirsty car a multiple of that. The percentage therefore says more than the amount. The older the car is, the higher the depreciation percentage. In practice, cars between six and 36 months often depreciate less quickly than the table indicates; through a valuation with a koerslijst (price list) this can yield an additional saving.

For a used car, in the BPM declaration you may choose the most favourable rate of all regimes that applied between the date of first admission and the moment of the RDW (Dutch vehicle authority) inspection. Usually this is the oldest regime, but there are also exceptions. Das Import automatically calculates all eligible regimes for every import and applies the most favourable one.

If an older BPM rate works out lower than the rate that currently applies, you may use that older rate as the basis for your calculation. In the BPM declaration you then fill in 'Request for application of historical gross bpm amount' and add your own calculation of that amount as an attachment. This is exactly why a BPM declaration is specialist work: Das Import calculates the gross bpm amount for each eligible period, chooses the most favourable one and substantiates this in the declaration, so that you do not have to work this out yourself.

If the CO2 emissions are not listed in the RDW (Dutch vehicle authority) vehicle register, the Tax Authorities use a substitute value. This often turns out less favourably than the actual emissions, which means you may pay more BPM (Dutch vehicle registration tax) than necessary. That is why it is important to substantiate the CO2 value as accurately as possible, for example with the registration certificate, the CoC document or the type approval. Das Import looks this up for you and uses the correct data in the declaration.

A car running on LPG or natural gas nowadays follows the same CO2 bracket rate as a petrol car; since 2012 these fuel types have been combined in the rate table. If the LPG installation was fitted after manufacture by a third party (so not factory-installed), the value of that installation does not count towards the net list price. Das Import takes this into account in the calculation.

Features that have not been fitted to the car by or on behalf of the manufacturer or importer — such as a retrofitted tow bar or other accessories and options — do not count towards the net list price on which the BPM (Dutch vehicle registration tax) is calculated (using the koerslijst or valuation method). If a feature is fitted as standard from the factory, it is simply part of the list price. Das Import assesses this per car and per accessory.

Yes, between 2006 and 2010 there was a separate BPM (Dutch vehicle registration tax) discount for hybrid passenger cars with energy label A or B: depending on the year, the discount for energy label A ran up to 6.000 euro and for energy label B up to 3.000 euro. This scheme was abolished after 2010. For anyone now importing an older hybrid from that period, this explains why that car came out relatively favourably under the BPM at the time.

Yes, between 2005 and 2010 there was a particulate matter scheme for diesel cars: low particulate emissions (up to 5 milligrams per kilometre) resulted in a discount, and later this became a formula whereby higher particulate emissions gave a surcharge instead. This scheme was abolished when particulate filters and the Euro 6 standard became the norm; from then on (up to and including 2013) a discount for Euro 6 diesel cars applied instead.

Yes, BPM (Dutch vehicle registration tax) also applies to a motorcycle, but the calculation works differently than for a passenger car: instead of a CO2 bracket rate, you pay a percentage of the net list price (9,6% up to 2.133 euro, 19,4% above that, with a fixed reduction). If the motorcycle has a CO2 emission of 0 grams per kilometre, a fixed amount applies since 2025 (206 euro in 2026) instead of that percentage.

Yes, since 2025 these vehicles fall under a separate category: the 'special passenger car'. For this a separate rate of 37,7% of the net list price applies (with a fixed reduction for petrol and a surcharge for diesel), independent of the CO2 bracket rate for a regular passenger car. If the vehicle has a CO2 emission of 0 grams per kilometre, a fixed amount applies (687 euro in 2026). Das Import assesses per vehicle under which category it falls and what that means for the BPM.

Since 1 January 2025 the calculation for vans has changed drastically: instead of a percentage of the net list price you now pay a fixed amount per gram of CO2 emission (in 2026: 76,57 euro per gram), without a fixed base. A fully emission-free van therefore pays 0 euro BPM. This is a different calculation than for a passenger car and is independent of any tax arrangements for commercial vehicles.

Yes, between 2017 and 2024 a plug-in hybrid (PHEV) had its own, considerably more favourable CO2 bracket rate than a regular passenger car, due to the generally low measured CO2 emission. Since 2025 this separate PHEV rate has lapsed and a plug-in hybrid falls under the same rate as any other passenger car. If you import an older PHEV, it can therefore be advantageous to use the rate of the year of first admission via the historical gross bpm amount.

An additional BPM assessment is a supplementary assessment that the Tax Authorities impose retroactively if an earlier BPM declaration turned out to be incorrect or incomplete. Das Import carefully substantiates every declaration with the correct documentation and the most favourable valid regime, precisely to avoid this risk. Moreover, if you use one of our car import service packages, you are protected: Das Import is then the party that submits the BPM declaration, and therefore also the party that would receive any additional assessment.

For a car with a European type approval (recorded in the Certificate of Conformity, CoC) the CO2 emissions are stated fixedly — for cars from Germany, certainly via official brand dealers, this is almost always the case. If that type approval is missing, for example with a rarer or modified car, then the CO2 emissions must be demonstrated in another way, for example via an individual approval from the RDW (Dutch vehicle authority). With the offerings that Das Import imports, this virtually never occurs in practice.

No. Whether you pay BPM and how much depends on the car and the applicable regulations.

A demo car can still be classified as new for the BPM (Dutch vehicle registration tax), for example when the first admission was very recent. We assess this for you in advance.

These are three separate levies: - BPM (Dutch vehicle registration tax): a one-time registration tax you pay to register the car with a Dutch licence plate. From 3,000 kilometres driven, the car is in principle considered used for BPM purposes and you are entitled to depreciation on the gross BPM. - VAT: different thresholds apply here. If the car is less than six months old or has driven fewer than 6,000 kilometres, 21% Dutch VAT is due, even if VAT has already been paid in Germany. If the car is fiscally used and sold under the margin scheme, no VAT appears on the invoice and that VAT cannot be reclaimed either. - Motorrijtuigenbelasting (MRB, road tax): the periodic road tax you pay to the Belastingdienst (Dutch tax authority) once the licence plate is registered in your name, based on factors such as weight, fuel and province. Das Import determines the correct fiscal status for you for both the BPM and the VAT. Feel free to request a no-obligation quote or seek advice from one of our import advisers.

That is not a problem. The gross BPM of a passenger car is not calculated on a Dutch list price, but on the CO2 emissions (WLTP): a fixed base amount plus an amount per gram of emissions, with a surcharge for diesels. What is decisive is therefore the emissions, the fuel type and the date of first admission — not whether the model was ever delivered in the Netherlands. The version and factory options do play an indirect role: a different engine variant, wheel size or equipment can result in a different WLTP value, and thereby a different gross BPM. In addition, the version determines the value of the car and thus the depreciation, which is substantiated via the flat-rate table, a koerslijst (valuation price list) or an appraisal report; we choose the method most advantageous to you. We will read out the advertisement for you and calculate the BPM in the quote.

With our import packages, we take care of the BPM (Dutch vehicle registration tax) declaration and the payment. You will usually receive a single invoice from us for the import costs, which, in addition to the package, also includes the BPM. So you do not transfer the BPM to the Belastingdienst (Dutch Tax Authority) yourself, and you do not have to wait for a payment notice. The declaration follows as soon as the vehicle details have reached the Belastingdienst after the RDW (Dutch vehicle authority) inspection. The invoice must be paid before you collect the car from us: the registration can only be put in your name after the BPM has been paid and this has been reported to the RDW. After that, the RDW sends the registration card to you by post. Would you like to know how this works in your situation? Please feel free to contact one of our import advisers.

Yes, that is allowed. The BPM (Dutch vehicle registration tax) declaration is filed by the person who has the vehicle registered — even if the amount payable is € 0. If you do it yourself, keep the following in mind: - The declaration follows the RDW (Dutch vehicle authority) inspection: only once the vehicle details have reached the Belastingdienst (Dutch Tax Authority) can the declaration be processed. - You need your own details and BSN (Dutch citizen service number) (if registered to a company: the company details and the VAT number). - You determine and substantiate the depreciation method yourself. A wrong or poorly substantiated choice usually costs money, and correcting it afterwards is difficult. - If you fall under the entrepreneur scheme and meet the conditions, you do not have to file a declaration. Would you like to arrange it yourself but have the substantiation done correctly? We draw up a BPM report for € 75 excluding VAT, or handle the standalone declaration for you. Please feel free to contact one of our import advisers.

The BPM (Dutch vehicle registration tax) consists of a fixed base plus an amount per gram of CO2 emissions, whereby higher emissions fall into a higher bracket. The fixed base is €440 in 2024, €667 in 2025 and €687 in 2026. For diesels with emissions above 69 g/km, a diesel surcharge is added; in 2026 this is €114.83 per gram above that limit. The amounts per gram within the brackets differ per year. For a used car, the rate of the year of first admission or of a later year may be used. Das Import checks all eligible years, from the year of manufacture up to and including the current year, and chooses the most advantageous rate in combination with the most favourable depreciation method. Would you like to know the exact amount for your car? Request a no-obligation quote or contact one of our import advisers.

For passenger cars, there is no fixed age at which the BPM (Dutch vehicle registration tax) suddenly fully lapses. According to the flat-rate depreciation table, the residual BPM keeps decreasing and is only virtually nil after about 18 years. A car of, for example, twelve or fifteen years old can therefore still have a small amount of residual BPM according to the table. How much BPM you actually pay does not depend solely on the age of the car. In addition to the flat-rate table, in certain cases a koerslijst (Dutch valuation list) or an appraisal can also be used to determine the depreciation. Particularly with older cars, a high mileage or a lower market value, this can work out more favourably. For vans with a date of first admission up to and including 31 December 2024, different rules apply; in that case the BPM may be fully depreciated after five years. Where possible, we compare the permitted calculation methods and, based on that, determine the residual BPM for the specific car.

For a youngtimer, BPM (Dutch vehicle registration tax) may still be due. Because a youngtimer is at least 15 years old, the BPM has largely already been depreciated according to the fixed depreciation table. The remaining BPM is therefore usually only a small part of the original gross BPM. Exactly how much you pay depends, among other things, on the original gross BPM, the exact age of the car and the chosen depreciation method. For used cars, a more favourable historical BPM rate can also be applied if that is possible within the permitted rules. If a passenger car is 17 years and 10 months old or older, no BPM has to be paid upon import. For oldtimers with a date of first admission before 1993, the original gross BPM therefore no longer plays a role in practice. Please note: the oldtimer scheme for the motorrijtuigenbelasting (Dutch road tax) (MRB) is separate from the BPM.

For cars with a date of first admission before 2013, a different BPM regime applied: the levy was then not calculated solely on the CO2 emissions, but (partly) on the net list price of the car, with additional surcharges or discounts such as a diesel surcharge. That is why, for these cars, in addition to the date of first admission, mileage, fuel and CO2 emissions, you also need the new price including accessories. Good to know: even for an older car, the rate of the year of first admission or of a later year may be used. We assess all eligible regimes and then look at which depreciation method — fixed table, koerslijst (price list) or appraisal — works out most favourably for you. If you send us the web link of the advertisement, we will make a calculation for you free of charge.

For a BPM declaration, under certain conditions, a koerslijst (price list) may be used to determine the trade purchase value of a car. Which koerslijst and calculation method are suitable depends on the specific car, version, mileage and other characteristics. If a car is not in a suitable koerslijst, for example due to a special version or because the model is still very new, we look at which other permitted calculation method can be applied. For each car we assess which permitted method is most favourable and, based on that, we take care of the BPM declaration. This way you do not have to figure out any koerslijsten or calculation methods yourself.

You may only use an appraisal report if the car has more than normal usage damage or does not appear in a koerslijst (price list). If that is not the case, the fixed table and the koerslijst remain. What you should pay attention to: - The report must be drawn up by a recognised appraiser, based on a physical inspection of the car with photos. - In the case of damage, a substantiated damage calculation must accompany the report. - The Belastingdienst Douane (Dutch Tax and Customs Administration) may have the vehicle re-appraised and can correct the declared value. - You choose one method per declaration, and that choice is final. Das Import assesses in advance which method is most favourable in your situation and substantiates that choice for you. Would you like to know whether an appraisal is worthwhile in your case? Request a no-obligation quote or consult one of our import advisers.

We are happy to make a calculation for your specific car. A general example says little, after all: the BPM (Dutch vehicle registration tax) is determined by the CO? emissions, the fuel type (diesel has a separate surcharge) and the date of first admission, because the depreciation is based on that. Two cars of the same model with a different trim level or year of construction can therefore differ considerably. Send us the link to the advertisement or the licence plate number; we will read out the data for you and calculate the BPM. You will first receive an indicative calculation and later, based on a scan of the vehicle registration documents, the definitively determined BPM. This way you know exactly where you stand in advance.