The vaste voet (fixed base) is the fixed part of BPM. Every BPM calculation for a passenger car starts with this amount; an amount per gram of CO2 is then added. In 2026 the fixed base is €687, up from €667 in 2025. Zero-emission cars, such as fully electric cars, pay only the fixed base, so a new Kia EV3 costs €687 in BPM in 2026. For a petrol car the CO2 part comes on top: a compact petrol car at 120 g/km pays about €6,347 in total (Athlon).
Why it matters when buying or selling
For a used car with a Dutch registration, the BPM has already been paid, so the fixed base plays no role in a normal second-hand purchase. It matters when you import: rest-BPM starts from the BPM rate on the date of first registration, including the fixed base at that time, and then deducts depreciation. It also means that BPM on electric cars is no longer zero. Calculate the amount for your car with our BPM calculator.