Official calculation needs
An estimate, not a return
First registration, test method, age and depreciation determine official BPM on import. Always check the current Tax Administration table.
Import and registration
BPM calculator
Make a first estimate from CO₂ emissions and fuel type.
Estimated gross BPM
€7,252For an imported used car, BPM is generally reduced for depreciation. Check the official Dutch Tax Administration tables or return before buying.
Tax on purchase and import
The calculator shows gross BPM under the 2026 table
CO₂ emissions and fuel determine the amount for a new vehicle. A used import also requires first-registration and permitted depreciation information.
The emissions table is progressive
A higher band applies only to the additional grams of CO₂ above its threshold. Diesel may attract an extra charge above the applicable emissions threshold.
A zero-emission passenger car has a fixed €687 amount in the 2026 table, so zero emissions do not automatically mean zero BPM.
A used import needs more evidence
Gross BPM may be reduced for depreciation on a used vehicle. The method and table depend in part on first admission and the selected declaration route.
Before purchase, verify the CO₂ document, registration date and permitted depreciation. This calculator supports planning; it does not file the official return.
- CO₂ and test method
- fuel
- first registration
- depreciation and declaration method
Check the official sources