BPM EXEMPTION

Are you an entrepreneur and looking to purchase a van? Starting in 2025, you’ll have to pay the same tax on a van as you would on a passenger car. However, for commercial vehicles registered before January 1, 2025, no BPM is due, provided you purchase it as a business. So take advantage now of our BPM-free commercial vehicles!

If you buy the vehicle as a private individual, you’ll have to pay residual BPM if the vehicle is less than 60 months old. After 60 months, the vehicle is exempt from BPM, provided it has a gray license plate (i.e., classified as a commercial vehicle).

Note: This only applies to vans registered before January 1, 2025.

An exception still applies for fully electric vans – they remain exempt from BPM for the time being.

What is BPM?

BPM stands for "Belasting van Personenauto’s en Motorrijwielen", which translates to "Tax on Passenger Cars and Motorcycles". It’s a one-time purchase tax paid when buying a new car – and, starting in 2025, also for vans.
The amount of BPM depends on the CO₂ emissions of the vehicle.

You also pay BPM when importing a vehicle from abroad – even for used cars.

BPM Exemption Explained

From 2007 through 2024, entrepreneurs did not have to pay BPM when buying a van, provided it was used for business purposes.

To Support electric driving, an exemption still applies to fully electric vans, meaning no BPM is due when purchasing one.

Conditions for BPM Exemption

To qualify for BPM exemption as an entrepreneur, you must meet several conditions:

• You use the van for more than 10% of your total annual mileage for business purposes;
• You are officially registered as an entrepreneur with the Tax Authorities;
• The vehicle is primarily designed for transporting goods, and the cargo area has no passenger seats.