The forfaitaire tabel (flat-rate depreciation table) is the simplest way to determine depreciation for rest-BPM. You don't need an appraiser or a price guide: only age counts, meaning the period between the date of first registration and approval by the RDW. You deduct the table percentage from the gross BPM. A selection from the table for passenger cars (Belastingdienst, October 2026):
| Age | Depreciation |
|---|---|
| 1 month | 12% |
| 9 months | 33% |
| 2.5 years | 51% |
| 5.5 years | 67% |
| 9.5 years | 81% |
Between these steps the percentage keeps rising each month; after 9.5 years it rises by 0.19% a month. If the first registration was at least 17 years and 10 months ago, no BPM is due under this table.
Why it matters when buying or selling
For a car with normal wear and tear, the table is often the easiest route. A price guide (koerslijst) can give more depreciation for some cars, for example models that have lost value quickly. You may choose the method that is most favourable to you, so calculate both with our rest-BPM calculator.