BPM for Commercial Vehicles: Exemption Ends in 2025
When you buy a car, motorcycle, or other vehicle in the Netherlands, you pay BPM once. This stands for 'Belasting van Personenauto's en Motorrijwielen' (Vehicle Tax). The amount depends on the CO₂ emissions of your vehicle. Since 2007, entrepreneurs have not had to pay BPM when purchasing a van, but this exemption will end in 2025.
What is BPM Exemption?
As the name suggests, with a BPM exemption you are exempt from paying BPM. Entrepreneurs who purchase a van in the Netherlands do not have to pay BPM until 2024. Additionally, if you are moving abroad or are temporarily in the Netherlands, you usually do not have to pay BPM.
BPM Exemption for Vans
Since 2007, entrepreneurs in the Netherlands have not had to pay BPM when purchasing a van. However, there are a few conditions:
- You use the van for more than 10% of the total kilometers driven in a year for your business.
- The van must be designed for transporting goods, meaning it should not have seats in the cargo area.
BPM Exemption for Commercial Vehicles Ends in 2025
The BPM exemption for commercial vehicles in the Netherlands will end as of 2025. This was announced on Prinsjesdag in 2022. Now that both the House of Representatives and the Senate have approved it, the BPM exemption for vans purchased by entrepreneurs will definitively end on January 1, 2025.
If you purchase a van as an entrepreneur after January 1, 2025, you will pay BPM once. The amount depends on the CO₂ emissions of your van.
BPM Exemption for Electric Vans Remains
If you purchase an electric commercial vehicle after January 1, 2025, you will not pay BPM. The BPM exemption does not apply to electric vans. This is how the government encourages the sale of electric vans.
