BPM (Belasting van personenauto's en motorrijwielen) is a one-off tax on cars and motorcycles. It is due when a car is registered in the Netherlands for the first time: for a new car the dealer takes care of it, for an import you file the return yourself. The amount depends mainly on CO2 emissions. In 2026 every calculation starts with the fixed base (vaste voet) of €687 (2025: €667). Zero-emission cars pay only that amount. For 2026 the CO2 bracket limits were lowered by 1.55% and the rates per gram raised by 1.57%. Diesels pay extra: €114.83 per gram above 69 g/km.
Examples for 2026: a compact petrol car at 120 g/km pays about €6,347 in BPM (Athlon). BPM on an Opel Astra 1.2 Turbo (130 g/km) rose from €7,580 in 2025 to €8,157 in 2026. A Kia EV3 pays €687.
Why it matters when buying or selling
If you buy or sell a used car that already has a Dutch registration, the BPM has been paid and is built into the price; nobody pays it again. If you import a used car, for example from Germany, you pay rest-BPM. Work out the amount in advance with our BPM calculator.