1BPM at a glance
2The 2026 table for new cars
| Fixed amount | Plus per gram in the band | |
|---|---|---|
| 0–77 g/km | €687 | €2 a gram |
| 77–100 g/km | €841 | €82 a gram |
| 100–139 g/km | €2,727 | €181 a gram |
| 139–155 g/km | €9,786 | €297 a gram |
| Above 155 g/km | €14,538 | €594 a gram |
3What BPM costs: examples
| BPM 2026, new car | |
|---|---|
| Fully electric | €687 |
| Plug-in hybrid, 30 g/km | €747 |
| Hybrid, 95 g/km | €2,317 |
| Petrol, 130 g/km | €8,157 |
| Petrol, 160 g/km | €17,508 |
| Diesel, 130 g/km | €15,162 |
4Electric cars and hybrids
Until 2024 fully electric cars paid no BPM. Since 2025 they pay the fixed amount of the first band: €687 in 2026, whatever the price of the car. Plug-in hybrids pay by their (low) CO2 figure, so usually under €1,000.
5Used imports: BPM reduced for age
- 1Start from the full BPM
The amount the car would have paid when new, using the table of its first registration date.
- 2Reduce it for depreciation
By a fixed table based on age (forfaitaire tabel), a price guide (koerslijst) or a valuation report (taxatierapport), whichever you choose and is lowest for your car.
- 3Declare and pay
Report the car to the Belastingdienst before registering it with the RDW, and pay before it gets Dutch plates.
6Who pays and when
| Who pays BPM | |
|---|---|
| New car from a Dutch dealer | The dealer; it is in the price |
| Car imported yourself | You, before registration |
| Lease car | The lease company; it is in the monthly price |
| Moving here with your car | Often exempt (removal goods), with conditions |
7Common questions
Is BPM paid every year?
No, once, when the car first gets Dutch plates. The yearly tax is the road tax (motorrijtuigenbelasting).
Do I get BPM back if I export the car?
Sometimes: the Belastingdienst can refund the remaining BPM on export, under conditions.
Is BPM part of the catalogue price for bijtelling?
Yes, the catalogue price used for the company-car addition includes BPM and VAT.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
- Bpm berekenen voor een personenauto (in Dutch)
- Vrijstellingen bpm (in Dutch)
Ready to run your own numbers?
Importing a car: BPM and road tax