BPM import calculator

Compare the three ways to calculate rest-BPM on an imported car and pick the lowest.

The car you import

CO2 emissions (WLTP)

On the Certificate of Conformity (CoC).

Fuel

Date of first registration

The very first registration, even if abroad.

Declaration date

Usually the date of the RDW check.

Dutch catalogue price

Dutch net list price on the date of first registration. Needed for price guide and valuation.

Trade value from a price guide

Optional. The value from one recognised price guide.

Value from a valuation report

Optional. Only for more than normal wear-and-tear damage, or when the car is not in a price guide.

Gross BPM (manual)

Optional. Needed for cars first registered before 2024 and plug-in hybrids from before 2025: take the amount from the Belastingdienst BPM rate tables.

How much rest-BPM do you pay?

How the gross BPM is built up

Fixed amount€667.00

Bracket 1: 79 g × €2€158.00

Bracket 2: 22 g × €79€1,738.00

Bracket 3: 19 g × €173€3,287.00

Gross BPMRate of 2025€5,850

Standard table

Depreciation by the car’s age

€3,305

Depreciation: 43.5%

Fixed table: depreciation based on the age since first admission. No evidence needed.

Price guideLowest

Trade value from a price guide

€3,107

Depreciation: 46.9%

Price guide: depreciation = (new price − trade value from a recognised price guide) ÷ new price. You use one guide and attach a copy.

Valuation report

Value set by a certified appraiser

Enter catalogue price and the appraised value to calculate this method.

The price guide gives the lowest rest-BPM: €3,107. You may choose the method that is most favourable to you.

How to handle the import

RDW check
Book an appointment at an RDW inspection station with DigiD. The RDW identifies the car and checks the papers.
BPM return
File the return with the Belastingdienst. Online with DigiD works with the standard table; with a price guide or valuation report you file on paper.
Pay
Pay the rest-BPM. The car is only registered once payment has arrived.
Registration
The RDW sends the registration certificate. Have plates made and insure the car before you drive.

Read the full step-by-step guide

How do you calculate rest-BPM?

rest-BPM = gross BPM × (1 − depreciation)

Gross BPM is the BPM the car would have paid if it had been registered new in the Netherlands, at the rate of its first registration date. The calculator knows the 2024, 2025 and 2026 rates. For a car first registered earlier, or a plug-in hybrid from before 2025, enter the gross BPM manually from the Belastingdienst BPM rate overview. You set the depreciation in one of three ways:

Method	Depreciation based on	When it pays off	Return
Standard table (forfaitaire tabel)	Age since first registration	Default and simplest	Online with DigiD
Price guide (koerslijst)	Trade value relative to the catalogue price	High-mileage car or low market value	On paper
Valuation report (taxatierapport)	Value set by a certified appraiser	More than normal wear-and-tear damage, or the car is not in a price guide	On paper

You may choose the method that gives the lowest BPM. A valuation report may not be older than one month, and the tax authority checks these returns closely.

How much does the standard table depreciate?

Age	Depreciation
6 months	28.5%
1 year	36%
2 years	46.5%
3 years	54%
4 years	59.5%
5 years	64.5%
7 years	73.5%
10 years	82.1%
15 years	93.5%

What changed in BPM in 2026?

The fixed base amount is €687 (2025: €667). Zero-emission cars pay only the fixed base.
The CO2 bracket limits were lowered by 1.55% and the bracket rates raised by 1.57%.
The diesel surcharge is €114.83 per gram of CO2 above 69 g/km.

Example (new, 2026)	BPM
Compact petrol car, 120 g/km	about €6,347
Opel Astra 1.2 Turbo, 130 g/km	€8,157 (2025: €7,580)
Kia EV3, zero emission	€687

Which steps do you go through when importing?

RDW check: the RDW identifies the car and checks the papers. RDW fees for a passenger car are €144.10.
BPM return to the Belastingdienst, using the method that is most favourable to you.
Pay: the car is only registered once the BPM has arrived.
Registration: the RDW sends the registration certificate. Have plates made, insure the car and work out the road tax.

Read the full step-by-step import guide.

Frequently asked questions

Which rest-BPM method should I choose?

The one that gives the lowest BPM; that is allowed. The standard table is the simplest and the only one that lets you file online. If the car has high mileage or damage, a price guide or valuation report often gives more depreciation and therefore less BPM.

Where do I find the CO2 figure of a foreign car?

On the car’s Certificate of Conformity (CoC). Always ask the seller for it, because the CO2 figure sets the gross BPM. If it shows a WLTP figure, use that.

Do I pay BPM on an imported electric car?

You pay rest-BPM at the rate of the year of first registration. For a zero-emission car first registered in 2026, the gross BPM is only the fixed base amount of €687, minus depreciation. Enter the first registration date to see the exact amount.

What does the RDW check cost when importing?

For a passenger car up to 3,500 kg you pay the RDW €144.10 in 2026: identification €58.50, registration certificate €50.00, registration in your name €13.10 and recycling fee €22.50. Rest-BPM, transport and number plates come on top.