BPM Netherlands: registration tax on imported used cars
BPM Netherlands explained for dealers importing used cars: how the tax is calculated, depreciation table vs price list or valuation report.
· 8 min read
BPM Netherlands is the one-off Dutch registration tax paid before an imported car gets Dutch plates. For a used import, you take the gross BPM based on CO2 emissions (plus a diesel surcharge) and reduce it for depreciation using the statutory table, a recognised price list or, in limited cases, a valuation report. Add the remaining BPM to the purchase price before judging an import.
What is BPM tax in the Netherlands?
BPM (belasting van personenauto's en motorrijwielen) is the Dutch tax on passenger cars, motorcycles and vans, levied under the Wet op de belasting van personenauto's en motorrijwielen 1992 (Wet BPM 1992). It is due when a vehicle is registered in the Dutch vehicle register, and under Article 8 of the act it must be paid before registration.
For new cars, BPM is part of the list price. For used imports, the importer files a BPM declaration with the Dutch Tax and Customs Administration (Belastingdienst) and pays before the RDW enters the car in the register. This is why Dutch used-car prices are often higher than in Germany or Belgium: Dutch cars carry BPM already paid, part of which Dutch sellers can reclaim when a car is exported (see our guide to the BPM export refund).
According to listings tracked by MyCarDealer in October 2026, a 2019–2021 BMW 3 Series had a median asking price of €26,900 in the Netherlands (302 listings), against €22,000 in Germany (498) and €21,950 in Belgium (290). Much of that €4,900 gap is BPM; a Dutch dealer importing from Germany pays it too.
How BPM Netherlands is calculated on a used import
BPM on a used import is the gross BPM minus a reduction for depreciation. Step by step:
- Gross BPM. The amount the car would carry as a new car under the BPM rates, based mainly on its CO2 emissions (WLTP value from the CoC). For 2026, diesel cars pay an extra €114.83 per g/km above 69 g/km, according to Article 9 of the Wet BPM 1992. Zero-emission cars pay only the fixed starting amount, which is €687 in 2026.
- Depreciation. You reduce the gross BPM by a percentage, using one of three methods (below).
- BPM payable. Gross BPM minus the reduction. This is what you declare and pay.
Under Article 10 of the act, the moment that counts for the reduction is when the RDW completes its inspection of the imported car, so the age of the car on that date determines the percentage.
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Request accessThe statutory depreciation table (forfaitaire tabel)
The statutory depreciation table gives a fixed reduction based on the time since the car was first registered anywhere. According to the Belastingdienst, the table is:
| Age of car since first use | Base reduction | Plus, per started month in this band |
|---|---|---|
| 0 days – 1 month | 0% | 12% |
| 1 – 3 months | 12% | 4% |
| 3 – 5 months | 20% | 3.5% |
| 5 – 9 months | 27% | 1.5% |
| 9 months – 1 year 6 months | 33% | 1% |
| 1 year 6 months – 2 years 6 months | 42% | 0.75% |
| 2 years 6 months – 3 years 6 months | 51% | 0.5% |
| 3 years 6 months – 4 years 6 months | 57% | 0.42% |
| 4 years 6 months – 5 years 6 months | 62% | 0.42% |
| 5 years 6 months – 6 years 6 months | 67% | 0.42% |
| 6 years 6 months – 7 years 6 months | 72% | 0.25% |
| 7 years 6 months – 8 years 6 months | 75% | 0.25% |
| 8 years 6 months – 9 years 6 months | 78% | 0.25% |
| 9 years 6 months and older | 81% | 0.19% |
Example. A car first registered in Germany is 3 years and 2 months old when the RDW inspects it. It falls in the 2y6m–3y6m band: 51% plus 8 months × 0.5% = 55% reduction. If the gross BPM is €6,000, the BPM payable is €6,000 × 45% = €2,700.
The table is simple and needs no extra evidence, which makes it the default for most dealers.
Price list (koerslijst) or valuation report (taxatierapport)
The alternatives to the table can give a bigger reduction when a car has lost more value than the table assumes.
Price list (koerslijst). The reduction is based on the drop from the car's historical new price to its Dutch trade purchase value, as shown in a recognised price list. The Belastingdienst requires the most recent edition of the list, which must contain the historical new price and the Dutch trade purchase value, and the car must be valued with all its options; mileage corrections apply where the list provides them.
Valuation report (taxatierapport). Allowed only in specific situations: according to the Belastingdienst, the car must have more than normal wear and tear or damage, or not be included in the usual price lists, and it must not have essential defects that stop it from being used on the road. The valuation must be made by an independent appraiser within one month before the RDW inspection, and the car must stay unchanged for six working days after payment so that the Tax Administration can inspect it. The Belastingdienst has announced extra checks on declarations based on valuation reports.
When is a valuation report or price list better than the table?
A price list or valuation report pays off when the car's real Dutch trade value has fallen faster than the table assumes. Typical cases:
- High-mileage cars, where the price list's mileage correction lowers the trade value;
- fast-depreciating models, such as large premium saloons and some EVs and plug-in hybrids;
- damaged cars or cars with unusual wear, where only a valuation report reflects the condition.
For cars that hold their value, such as popular hybrids and small SUVs, the table often gives the higher reduction. Calculate both before you file, but remember the extra cost and the inspection risk of a valuation report.
When must BPM be paid after the car arrives?
BPM must be paid before the car is registered, so in practice right after the RDW inspection and before you can put Dutch plates on it. The usual sequence for a used import from another EU country:
- RDW inspection (identification and technical check) of the imported car, with its foreign registration documents and CoC;
- BPM declaration to the Belastingdienst, using the table, price list or valuation report;
- payment of the BPM;
- registration and plates.
Our guide to registering an imported car with the RDW covers the RDW part in detail.
Add BPM to your import calculation
Add the remaining BPM to the purchase price before you compare a foreign car with Dutch market prices; without it, every German car looks cheap. A simplified comparison with illustrative figures:
| Item | Amount |
|---|---|
| Purchase price in Germany (margin scheme) | €22,000 |
| Transport | €450 |
| RDW inspection and registration fees | about €100 |
| Remaining BPM (example) | €2,700 |
| Preparation | €500 |
| Landed cost | €25,750 |
| Dutch market price for the same car | €26,900 |
In this example the margin before costs and VAT is thin, which is typical: BPM closes most of the gap. The cars that leave room are usually those with a large German discount or a low BPM, such as electric cars. Our comparison of car prices in the Netherlands and Germany goes through segments. MyCarDealer shows the Dutch market price of a specific car and the margin after costs; try it with a free valuation.
Frequently asked questions
What is BPM in the Netherlands?
BPM is the Dutch registration tax on passenger cars, motorcycles and vans under the Wet BPM 1992. It is paid once, before a vehicle is entered in the Dutch register, and is based mainly on CO2 emissions, with a surcharge for diesels.
How is BPM calculated on a used car imported into the Netherlands?
You take the gross BPM for the car and reduce it for depreciation using the statutory table, a recognised price list or, in limited cases, a valuation report. The age on the date the RDW completes its inspection determines the reduction.
When is a valuation report better than the depreciation table?
When the car has more than normal wear or damage, or is not in the usual price lists, and its real value is clearly lower than the table assumes. Valuation reports must come from an independent appraiser and can trigger extra checks.
Do electric cars pay BPM in the Netherlands?
Yes, but only a fixed amount: zero-emission cars pay the starting rate, which is €687 in 2026, before any depreciation reduction for a used import.
Is there a BPM Netherlands calculator?
The Belastingdienst offers an online calculation aid (rekenhulp) for BPM on used imports. For a quick estimate, multiply the gross BPM by one minus the table percentage for the car's age.