BPM stands for ‘belasting van personenauto’s en motorrijwielen’ ('motor vehicle and motorcycle tax'). BPM is a tax you pay when you buy or import a car or motorbike.
If you buy a new car or motorbike in the Netherlands, you have to pay BPM. If you import a vehicle from another country, you will pay BPM when you register your vehicle in the Netherlands. BPM is therefore a tax on vehicles.
You need to file a BPM return if you import a vehicle from another country into the Netherlands. You must do this before you register your car or motorbike. The tax return is filed through Belastingdienst, and the importer or seller might do this for you. Once the tax return has been filed, you will receive a notice telling you how much you have to pay.
If you have a vehicle with a foreign registration plate in the Netherlands, you can usually drive this for only for a brief period. If you live or work in the Netherlands, you must register your car in the Netherlands and pay BPM.
In some cases you do not have to pay BPM, for example if you bring your own car with you when you move to the Netherlands. Businesses can sometimes get an exemption too. The conditions are clearly set out on belastingdienst.nl.
The amount of BPM depends on the vehicle’s emissions (CO₂) and value. More BPM is payable for new cars with high levels of emissions. Different rules apply to motorbikes and vans. You can calculate how much you have to pay using the calculators and tables on Belastingdienst’s website.
Yes. You can in some cases. If you take your car to another country and register your car there, you can apply for a refund of the BPM you paid in the Netherlands. This is called a refund of BPM for an exported vehicle. In that case, the car must meet certain conditions.
Yes. You can in some cases. If you are working in the Netherlands temporarily and your car is still registered in your home country, you can get an exemption from BPM. This only applies if certain conditions are met, for example if you are staying in the Netherlands for less than one year.
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