When you import a used car, you don't pay full BPM but rest-BPM. The Belastingdienst (Dutch Tax Administration) takes the BPM at the rate that applied on the date of first registration (datum eerste toelating, which may have been abroad) and deducts depreciation, because the car is worth less than new. You determine that depreciation in one of three ways:
- The forfaitaire tabel: a fixed percentage based on age.
- A koerslijst (price guide): the difference between the historical new price and the Dutch trade purchase value.
- A taxatierapport (valuation report) from an independent appraiser, only under strict conditions.
You may choose whichever method is most favourable to you.
Why it matters when buying or selling
A car from abroad often looks cheaper, but you only know its real cost after rest-BPM, the RDW inspection and registration. Always compare total prices. Using the forfaitaire tabel, no BPM is due once the first registration is at least 17 years and 10 months ago. Calculate your amount with our rest-BPM calculator and follow our import guide.