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BPM
Do not automatically rely on the many free websites where you can calculate (remaining) BPM. These calculation models work well in some cases but certainly not in all cases. In some cases, no BPM needs to be paid upon import. For example, cars that are imported as part of a move are often exempt.
Curious about the (remaining) BPM of your car? Request a free, no-obligation quote to know exactly what to expect. Prefer to receive more information first? We are available every weekday from 8:30 AM to 5:00 PM. Call us at +31 (0)10 427 7723, or email sales@sclrotterdam.com. We are happy to help you further. Or, read more about calculating BPM and filing a BPM declaration here.
BPM Change: Abolition of the Exemption for Commercial Vans
Since January 1, 2025, a major change has been implemented regarding the Private Motor Vehicle and Motorcycle Tax (BPM) in the Netherlands. While commercial vans (with a "grey" registration plate) were previously often fully exempt from BPM, this entrepreneurial exemption has now been definitively abolished. This means that businesses purchasing or importing a new fuel-powered commercial van must now pay BPM just like everyone else.
Why was this change implemented?
The government introduced this measure for several reasons:
- Equal treatment: The previous exemption for commercial vans created an uneven playing field compared to private vehicles. Abolishing the exemption has created a uniform tax structure.
- Environmental considerations: By subjecting commercial vehicles to BPM, the government encourages companies to transition to more environmentally friendly options sooner, contributing to Dutch climate goals.
- Increasing tax revenues: The additional revenue from the BPM is used to finance further environmental measures and support the transition to a more sustainable fleet.
What does this mean in practice for businesses?
For businesses, this means that purchasing a new diesel or petrol van has become significantly more expensive since then. This is because the BPM for fuel-powered vans is calculated based on their exact CO2 emissions. Depending on the model, this can increase the total purchase price by thousands of euros.
The exception: For fully zero-emission commercial vans (such as electric vans or hydrogen-powered vehicles) with 0 grams of CO2 emissions, the BPM exemption still applies.
Keeping control of your fleet costs
Now that the new BPM regulation is a daily reality, it is crucial for businesses to:
- Explicitly budget for the additional BPM costs on fuel-powered models when purchasing new vehicles.
- Explore fully electric commercial vans to avoid paying BPM, also with an eye on the zero-emission zones active in many city centers.
- Take fiscal depreciation periods into account when importing used commercial vehicles.
At SCL Rotterdam, we are ready to advise and support businesses in calculating the (residual) BPM and smartly managing import costs for your commercial fleet. Feel free to contact us for personalized, tailor-made advice.
Last checked: 22 May 2026
