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BPM calculator

Calculate Dutch BPM on a used imported car

Estimate BPM for a used car imported into the Netherlands. The result is an estimate; the official BPM-aangifte determines what you pay.

The car

On the registration certificate (field V.7) or the listing.
Test cycle
First registration
First registration anywhere: it sets the car’s age for the tax tables.

Registration

Tax tables and age reductions are taken on this date.
Under 6,000 km a car may count as new for BPM, without depreciation.

What you need to enter

Use the vehicle registration certificate and certificate of conformity to find the CO₂ emissions and the vehicle’s first-admission details. The current passenger-car tariff uses WLTP CO₂. Check the documents for the applicable emissions figure and keep its test cycle with it; WLTP and NEDC values are not interchangeable.

You also need the date of first admission, fuel type and vehicle details needed to identify the applicable historical tariff. For a used import, that first-admission period matters: the gross BPM is based on a tariff that was in force during the eligible period, rather than automatically using today’s tariff.

How BPM is worked out

For a passenger car, BPM is based on CO₂ emissions. The tariff has bands with a fixed amount and a charge per gram above each band’s starting point. Diesel cars may also have a surcharge for emissions above the specified threshold. Zero-emission cars pay the first tariff band. There has been no separate plug-in hybrid tariff since the change that took effect in 2025.

For a used import, the gross BPM is calculated under the tariff for the period of first admission. A tariff in force from two months before first admission up to RDW approval may be selected. Depreciation is then deducted. Under the forfaitaire table, depreciation depends on the number of months since first admission and reaches full depreciation. A price list or valuation report can be used as an alternative method.

The estimate is not a tax assessment. The official BPM-aangifte is what you pay.

Exceptions and reductions

Electric cars are not exempt under the current tariff: zero-emission cars are charged the first tariff band. An electric car whose eligible window (from two months before first admission) reaches back before 2025 can use the older tariff, which charged no BPM on zero-emission cars. Older tariffs with a separate plug-in hybrid scale also stay usable for cars of those periods. Under the current tariff plug-in hybrids have no separate scale. Diesel cars can have the additional diesel surcharge, depending on their emissions.

For a used vehicle, the depreciation method affects the result. The forfaitaire table is one option; a price list or valuation report may give a different depreciation amount. Use the vehicle’s documents to check the first-admission date, CO₂ test cycle and fuel details before relying on an estimate.

What this calculator does not include

This calculator estimates BPM. It does not include VAT, transport, registration fees or annual road tax. For a wider estimate of importing a car to the Netherlands, use the full landed-cost calculator.

Worked examples

Petrol · 2021 · 128 g/km WLTP

First registration
1 Jun 2021
Fuel
Petrol
CO₂ (g/km)
128 g/km WLTP
  1. CO₂ charge, WLTP tariff of 2021-01-01 – 2021-12-31€4,202.00
    band from 111 g/km: 1,958 + (128 − 111) × 132Wet BPM 1992 art. 9(1)
  2. Gross BPM€4,202.00
    = CO₂ chargeWet BPM 1992 art. 9(1)
  3. Depreciation, 65 months and part of a month since first admission67.04%
    62% + 12 × 0.42%Wet BPM 1992 art. 10
  4. BPM payable (rounded down to whole euros)€1,384.00
    4,202 × (1 − 67.04%)Wet BPM 1992 art. 9(1)

BPM to pay: €1,384.00 – €1,386.00

  • The 2021-01 tariff (art. 10b) gives a lower BPM than the current one (gross EUR 7,795); you choose it on the BPM return.
  • A koerslijst (Dutch trade valuation) or a taxatierapport can give more depreciation than the table, especially for high-mileage cars; the choice is final.
  • BPM depreciation is counted to 2026-12-01, the date entered as the RDW approval (identification check); another approval date changes the amount.
Open in the calculator

Diesel · 2019 · 112 g/km NEDC

First registration
1 May 2019
Fuel
Diesel
CO₂ (g/km)
112 g/km NEDC
  1. CO₂ charge, NEDC tariff of 2019-01-01 – 2019-12-31€4,169.00
    band from 95 g/km: 1,942 + (112 − 95) × 131Wet BPM 1992 art. 9(1)
  2. Diesel surcharge€4,509.93
    max(0, 112 − 61) × 88.43Wet BPM 1992 art. 9(1)
  3. Gross BPM€8,678.93
    4,169 + 4,509.93Wet BPM 1992 art. 9(1)
  4. Depreciation, 90 months and part of a month since first admission75.25%
    75% + 1 × 0.25%Wet BPM 1992 art. 10
  5. BPM payable (rounded down to whole euros)€2,148.00
    8,678.93 × (1 − 75.25%)Wet BPM 1992 art. 9(1)

BPM to pay: €2,148.00

  • Estimate: a later WLTP tariff in the art. 10b window may be lower but needs the WLTP CO₂ value from the CoC. Enter it with the WLTP cycle to compare.
  • A koerslijst (Dutch trade valuation) or a taxatierapport can give more depreciation than the table, especially for high-mileage cars; the choice is final.
  • BPM depreciation is counted to 2026-12-01, the date entered as the RDW approval (identification check); another approval date changes the amount.
Open in the calculator

Electric · 2023

First registration
1 May 2023
Fuel
Electric
CO₂ (g/km)
0 g/km WLTP
  1. Gross BPM: zero-emission car, tariff of 2023-01-01 – 2023-12-31€0.00
    former Wet BPM art. 9c: nil until 1 January 2025, usable through art. 10bWet BPM 1992 art. 9(1)
  2. Depreciation, 42 months and part of a month since first admission57.42%
    57% + 1 × 0.42%Wet BPM 1992 art. 10
  3. BPM payable (rounded down to whole euros)€0.00
    0 × (1 − 57.42%)Wet BPM 1992 art. 9(1)

BPM to pay: €0.00

  • The 2023-01 tariff (art. 10b) gives a lower BPM than the current one (gross EUR 687); you choose it on the BPM return.
  • A koerslijst (Dutch trade valuation) or a taxatierapport can give more depreciation than the table, especially for high-mileage cars; the choice is final.
  • BPM depreciation is counted to 2026-12-01, the date entered as the RDW approval (identification check); another approval date changes the amount.
Open in the calculator

Official sources and simulators

  1. Calculate BPM for a passenger car · Belastingdienst
  2. BPM depreciation: price list, valuation report or table · Belastingdienst
  3. Belastingplan 2026 (Stb. 2025, 444) · Staatsblad
  4. Importing a vehicle within Europe · RDW
  5. BPM-afschrijving: forfaitaire tabel, koerslijst of taxatierapport (rekenhulpen) · Belastingdienst
  6. Calculate BPM for a passenger car · Belastingdienst

Frequently asked questions

Do electric cars pay BPM?

It depends on the tariffs it can use. A used import may be taxed under any tariff in force from two months before its first admission up to the RDW approval, and until the end of 2024 the tariff charged no BPM on zero-emission cars, so an electric car whose window reaches back before 2025 pays nothing. Since 1 January 2025 zero-emission cars pay the first band of the tariff (EUR 687 gross in 2026), reduced by depreciation for a used car.

Which CO₂ figure should I use?

The value of the test cycle that the chosen tariff uses. You may use any tariff in force from two months before first admission up to the RDW approval; tariffs from July 2020 use WLTP, earlier ones NEDC. Diesel cars also pay EUR 114.83 per g/km above 69 g/km under the 2026 tariff.

How is BPM reduced for a used import?

The gross BPM is worked out using an eligible tariff from the first-admission period, then reduced for depreciation.

Can I use another depreciation method?

The available alternatives include a price list or valuation report.

Is the calculator result the amount due?

No. It is an estimate. The official BPM-aangifte determines the amount payable.