BPM in 2024: the amounts per tranche in a row
BPM Passenger Cars in 2024
The BPM amount is calculated based on the vehicle’s CO2 emissions. But how do you know what to pay in BPM? The diagram below provides clarity.
BPM Passenger Cars 2024
| PETROL & DIESEL | € PER GRAM | |
| Exempt | 0 | 0 |
| 1st tranche | 1-80 g/km | 2 |
| 2nd bracket | 81-104 g/km | 76 |
| 3rd bracket | 105-145 g/km | 167 |
| 4th tranche | 146-161 g/km | 274 |
| 5th drive | >162 g/km | 549 |
Fixed BPM amount
An additional diesel surcharge of 106.07 euros per gram from 71 grams of emissions is payable for diesel-powered passenger cars. In addition to the BPM amount based on CO2 emissions, a fixed BPM amount of €440 must be paid for each passenger car with CO2 emissions > 0 grams. Electric passenger cars are fully exempt from BPM. This means that when purchasing an electric passenger car, the above taxes do not apply.
BPM in 2025
The government wants to increase the fixed part of the bpm by about €200 from January 1, 2025. Depending on inflation, the cabinet will still adjust this amount. The variable part of the bpm does not change. This is the part that depends on theCO2 emissions of the passenger car.
Abolish bpm exemption for vans for entrepreneurs by 2025
Starting in 2025, vans will pay the same tax rate as passenger cars. Business owners must therefore pay tax (BPM) when they buy a van. How much that is depends on the van’sCO2 emissions.
BPM value loss rate
If a car has less value due to damage, the BPM can be set lower. An appraiser must then determine the cost to repair the damage. For BPM, from Jan. 1, 2023, the starting point is that 31% of appraised repair costs on cars with damage may be claimed as loss of value. Under certain conditions, a higher percent is allowed.