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BPM calculation

BPM stands for Belasting van Personenauto's en Motorrijwielen. In the Netherlands, you must pay BPM for every passenger car, van or motorcycle registered in the Netherlands. You also pay BPM if you import a car, van or motorcycle from abroad. But how does calculating BPM work exactly? On Alpina.nl we have collected all information regarding the calculation of BPM for you.

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calculate bpm

What is BPM?

Calculating BPM involves calculating the amount of BPM you have to pay. For a passenger car, you make this calculation based on the CO2 emissions of your car. For a van, camper or motorcycle the BPM is a percentage of the net catalog price. Do you want to import a car from abroad? By calculating the BPM, you can determine whether or not importing a particular car pays off.

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When do I pay BPM?

You must pay BPM in the following situations:

  • If you have a license plate registered in your name
  • If you have a van converted into a passenger car
  • If you live in the Netherlands and use a car or motorcycle with a foreign license plate
  • If your van no longer complies with the entrepreneurial or disability regulations
  • If you no longer meet the regulation for cab transportation or public transportation
  • If you have a loan, rental or lease car with a foreign registration number
  • If your vehicle has higher CO2 emissions after modification

What do I pay BPM on?

What you pay BPM on depends on the type of vehicle you have. For a passenger car, BPM is calculated based on itsCO2 emissions . With a van, camper or motorcycle, BPM is a percentage of the net catalog price. In addition, you also pay BPM on certain extras that are part of the net catalog price, such as extra options, accessories and extra costs for special versions. However, if your vehicle has CO2 emissions of 0 grams/km, you do not have to pay BPM.

How can I calculate BPM?

Below we have listed for you the way to calculate the BPM for each type of vehicle:

Calculate BPM passenger car

To calculate the BPM for a passenger car, you need to know the car's CO2 emissions. The RDW records the CO2 emissions of every type of passenger car with a European type approval. This is also mentioned with the inspection data of the car. You can then calculate the BPM using the table below from the Tax Office. Calculate the BPM as follows: Subtract from the car's CO2 emissions the value from column I. Then multiply the result by the amount from column IV and add the amount from column III.

The Tax Administration itself gives the following example to clarify this:

  • Your passenger car'sCO2 emissions are 145 g/km.
  • In the table, this value falls between 111 and 155 gr/km.
  • Subtract 111 g/km from the car's emissions: 145 - 111 = 34.
  • Multiply the result by the amount in column IV of the same row: 34 x € 132 = € 4.488.
  • Add to the result the amount shown in column III of the same row: € 4.488 + € 1.958 = € 6.446. This is the BPM you have to pay.
Source: Belastingdienst.nl
CO2 emissions from CO2 emissions up to
I II III IV
0 g/km 86 €372 €1
86 g/km 111 €458 €60
111 gr/km 155 €1.958 €132
155 g/km 172 €7.766 €216
172 g/km - €11.438 €432

Calculate BPM van or camper van

The BPM for a van or camper is a percentage of the net catalog price. To this is added a deduction or surcharge, depending on the fuel. You can calculate the BPM using the chart below:

Source: Belastingdienst.nl
% Net catalogue price Subtract: Count on:
No diesel engine 37,7% €1.283 €0
With diesel engine 37,7% €0 €273

Calculate BPM motor

The BPM for a motorcycle is a percentage of the net catalog price. You can calculate the BPM using the chart below:

Source: Belastingdienst.nl
% Net catalogue price Deduction
Motorbikes with a net list price of up to € 2.133 9,6% €0
Engines with a net list price of more than € 2.133 19,4% €210

BPM calculation car

When calculating BPM, the tax authorities distinguish between a passenger car and a van. In the case of a passenger car, the CO2 emissions of the car are taken into account. The BPM is calculated on this basis. In the case of a delivery van, one looks at the net catalog price. So how much BPM you pay depends on the type of car you have. Are you an entrepreneur? Entrepreneurs do not pay BPM when buying a van. This exemption is granted automatically if you are an entrepreneur for sales tax purposes. However, the BPM amount does count toward the additional taxable income.

BPM calculation used car

With a used car, you can choose either the current or the historical BPM rate. The historical rate is the most favorable rate that applied between the date of1st registration and now. You can find the BPM rates here. To calculate which rate is more favorable, you can compare the outcome (the gross BPM amount) of the historical and the current rate. Also take into account any special features from the past, such as an energy label, particulate filter, particulate emissions and Euro-6 standard.

BPM calculation import car

For many people, the main reason for importing a car from abroad is the price advantage. Cars from abroad are often cheaper to buy. But what about the BPM? By calculating the BPM, you can determine whether or not it pays to import a particular car. When importing a car, the BPM amount is calculated based on the net catalog price (in case of a van, camper or motorcycle, for example) or the CO2 emissions (in case of a passenger car) that a comparable car in the Netherlands would have had at the time of first use abroad.

BPM calculation RDW

If you import a car from abroad, it must first be approved by the RDW. Once the vehicle is approved, you still have to file the tax return. This also means your BPM declaration. A car or motorcycle is not registered until the BPM return has been filed and the BPM has been paid. From that moment you can drive the vehicle on public roads. The person in whose name the vehicle is registered must pay BPM. The RDW also registers the CO2 emissions of each type of passenger car with a European type approval. This is mentioned in the inspection data of your car.

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