How much bpm on a car?
BPM is levied once for each car in the Netherlands when it receives a license plate. This levy can take place upon registration of the vehicle, or at the time a vehicle from abroad first starts driving in the Netherlands. You could call it the purchase tax.
The amount of the BPM is determined according to the CO2 emissions of the car. Owners of a car with CO2 emissions of 0 grams per kilometer pay no BPM. So with high CO2 emissions you pay more BPM. The tax authorities have a handy tool to calculate your BPM. You pay BPM if you own a passenger car or van that has a registration date of July 1, 2005 or later. Motorcycles are also covered by this regulation. The BPM is included in the consumer price and, in most cases, is stated on the invoice.
Passenger cars have been judged solely on CO2 emissions since 1-1-2013. Emission limits are tightened every year. As a result, a car is more likely to go into a higher rate and thus make more money. Since 2013, the list price is only decisive for company cars, motorcycles and motor homes. Before this, this also applied to passenger cars but that has changed.
BPM phasing out
The BPM formula is going to change, though. The variable portion is going to decrease. The fixed portion goes up from €175 to €350, while the variable portion decreases by €175. In addition, one objective is that the BPM will disappear completely at some point. Currently, diesel passenger cars receive an additional surcharge for each gram of C02 per kilometer above 70.
As a business owner, it is possible to get BPM exemption for a van. There are three requirements for this though. The car must be registered in the name of a VAT entrepreneur and the entrepreneur uses the van for business purposes for at least 10% of the kilometers. In addition, the car must remain in the company for 5 years. If you rent a car, the BPM exemption applies even if you are a business owner. In the case of a rental period longer than 30 days, the tenant must be an entrepreneur with an entrepreneurial certificate. Therefore, as an individual, you may not rent a car for more than 30 days if no BPM has been paid on it.