Taxes
BPM on a car imported from Germany in 2026: rest-BPM step by step
Key takeaways
- Rest-BPM = gross BPM at the tariff of the date of first registration, minus depreciation.
- The 2026 BPM tariff starts with a €687 fixed amount; zero-emission cars pay only that.
- In 2026 diesels pay a €114.83 surcharge per gram of CO2 above 69 g/km.
- You choose the most favourable depreciation: standard table, price guide or valuation report.
- Order: RDW check (€144.10 in RDW fees), BPM return, payment, registration certificate.
What is rest-BPM on an imported car?
Rest-BPM is the BPM you pay when you register a used car from abroad in the Netherlands. You first work out how much BPM the car would cost new, the gross BPM, and deduct depreciation. What remains is the rest-BPM, which you pay to the Belastingdienst (Dutch Tax Administration) before you get plates.
BPM stands for belasting van personenauto's en motorrijwielen, the Dutch purchase tax on cars and motorcycles. On a new car it is included in the list price. On an import from Germany, Belgium or elsewhere, no Dutch BPM has ever been paid, so you file a return yourself.
Which BPM tariff applies to a used import?
You may use the tariff that applied on the car's date of first registration, even if that was abroad. A car first registered in 2024 is therefore calculated at the 2024 tariff. Older tariffs were lower, so that is usually in your favour.
The tariff depends on CO2 emissions. For 2026 it looks like this (Belastingdienst):
| CO2 (g/km) | Amount at the start | Per gram within the band |
|---|---|---|
| 0 to 77 | €687 (fixed amount) | €2 |
| 77 to 100 | €841 | €82 |
| 100 to 139 | €2,727 | €181 |
| 139 to 155 | €9,786 | €297 |
| above 155 | €14,538 | €594 |
A diesel also pays the dieseltoeslag (diesel surcharge): in 2026, €114.83 per gram above 69 g/km. A zero-emission car pays only the vaste voet (fixed amount) of €687. Earlier years' tariffs are in the Belastingdienst overview "Bpm-tarieven vanaf 1993".
Example: gross BPM in 2026
A petrol car with 120 g/km pays in 2026: €2,727 + (120 − 100) × €181 = €6,347 gross BPM. The same car as a diesel also pays (120 − 69) × €114.83 = €5,856 diesel surcharge, €12,203 in total. An electric car pays €687.
How do you calculate depreciation for rest-BPM?
You choose one of three methods and may use whichever gives the lowest BPM. The standard table is the simplest. A price guide or valuation report is often better for a high-mileage or damaged car.
- Standard table (forfaitaire tabel): depreciation depends only on the age since first registration. No evidence needed.
- Price guide (koerslijst): you use the trade value from a generally used price guide. Depreciation is the difference between the new price and that value, as a percentage of the new price. Attach a copy of the guide.
- Valuation report (taxatierapport): an independent, recognised valuer sets the value. The inspection must be at most one month before the return. Damage and high mileage count.
The standard table in 2026
| Age since first registration | Depreciation at the start | Plus per (part) month elapsed |
|---|---|---|
| up to 1 month | 0% | 12% |
| 1 to 3 months | 12% | 4% |
| 3 to 5 months | 20% | 3.5% |
| 5 to 9 months | 27% | 1.5% |
| 9 to 18 months | 33% | 1% |
| 18 to 30 months | 42% | 0.75% |
| 30 to 42 months | 51% | 0.5% |
| 42 to 54 months | 57% | 0.42% |
| 54 to 66 months | 62% | 0.42% |
| 66 to 78 months | 67% | 0.42% |
| 78 to 90 months | 72% | 0.25% |
| 90 to 102 months | 75% | 0.25% |
| 102 to 114 months | 78% | 0.25% |
| 114 months or more | 81% | 0.19% |
Source: Uitvoeringsregeling BPM 1992, article 8.
Example: rest-BPM with the table
The petrol car with €6,347 gross BPM was first registered in Germany in January 2026 and declared in October 2026: 9 months old. Depreciation is 33%, so rest-BPM is €6,347 × 67% = €4,252. An electric car of the same age pays €687 × 67% = €460. Work out your own car with the rest-BPM calculator.
What are the steps when importing?
You first have the car inspected by the RDW, then file the BPM return, pay, and only then receive the registration certificate. You may not drive on public roads between the inspection and registration. The full walkthrough is in the guide import a car and pay BPM.
- Buy with complete papers. Get the original foreign registration documents (in Germany parts I and II) and an invoice.
- RDW inspection. Book an appointment at an RDW inspection station with DigiD. RDW fees for a passenger car total €144.10 in 2026: identification €58.50, registration certificate €50.00, registration in your name €13.10 and recycling fee €22.50.
- BPM return. The Belastingdienst receives the inspection data within 5 working days. Filing online with DigiD is only possible for private persons or sole traders using the standard table. With a price guide or valuation report you file on paper.
- Payment. You only get plates once the BPM has been paid.
- Certificate and plates. The RDW sends the registration certificate and then the tenaamstellingscode (registration code). Have number plates made and arrange WA-verzekering (third-party insurance) before you drive.
Is importing from Germany still worth it?
Sometimes, often less than you think. Add up the purchase price, transport, RDW fees, rest-BPM and your own time, and compare that with a similar Dutch used car. For young cars with high emissions the rest-BPM is often high; for electric cars it is low.
Also check the road tax after import and whether the car may enter low-emission zones. If you want to sell the import later, a complete history counts: keep the foreign service invoices and the BPM return.
Frequently asked questions
Do I pay BPM on an imported electric car?
Yes, since 2025, but not much. In 2026 a zero-emission car pays only the €687 fixed amount, and for a used car depreciation comes off that. For an EV first registered before 2025, that year’s tariff applies; in 2024 zero-emission cars paid no BPM.
Which depreciation method is cheapest?
It depends on the car. For a young car in good condition, the standard table is often fine. If the car has high mileage, damage or a low trade value, a price guide or valuation report often gives more depreciation. You may choose the most favourable.
Can I file the BPM return online?
Yes, with DigiD, if you are a private person or sole trader using the standard table. With a price guide or valuation report you file on paper.
Can I drive an import before it has Dutch plates?
No, not between the RDW check and registration. Move the car on a trailer or ask in the country of purchase about export plates with insurance. The RDW can issue a one-day plate for trips such as going to the inspection.
Which tariff applies to a car first registered in 2019?
The 2019 BPM tariff, with the matching CO2 value. Earlier years’ tariffs are in the Belastingdienst overview "Bpm-tarieven vanaf 1993". In our rest-BPM calculator you then enter the gross BPM yourself.
Sources
Useful tools
Written by
Redactie Sell Your Car · Editorial team
Our editors write about buying, selling and the rules around used cars in the Netherlands. We check amounts and rules at the source: RDW, Belastingdienst, RVO, BOVAG and ANWB.
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