The ins and outs of paying bpm
27 november 2024
When leasing a car, there are a number of costs involved. For example, you also have to pay tax on a vehicle that is registered in the Netherlands. This is also called bpm, or the tax on passenger cars and motorcycles. However, you do not always have to pay bpm, or there are a number of rules regarding paying bpm. How does it actually work? We at 123Lease have looked into this for you.
What is bpm?
If you register a passenger car, a motorcycle or a van in the Netherlands, you must pay bpm on it. In other words: if a vehicle is given a Dutch license plate. This happens, for example, if you buy a brand new car or have a car imported from abroad. In this case, you must also pay bpm if it concerns a foreign used car. How much bpm you must pay depends on the CO2 emissions of the car or the net catalogue price. You also do not have to pay bpm if it concerns a second-hand car that is already registered in the Netherlands. Please note: from 2025, a number of things will change with regard to bpm and the focus will mainly be on the emissions of the car. You pay bpm once.
Paying BPM as an entrepreneur for a van
When it comes to paying bpm for the entrepreneur, it is a different story. At the time of writing, in November 2024, you are still entitled to a bpm exemption as an entrepreneur. This exemption is also called the grey registration scheme. As an entrepreneur, you do not have to pay bpm when purchasing a new van. However, there are a number of catches to this bpm exemption. For example, you must use the car for more than 10 percent for business purposes and you must be an entrepreneur. The van must also be equipped according to the correct rules. This is very advantageous for the entrepreneur, as you can save a lot of money.
Bpm exemption will disappear as of 2025
Unfortunately for the entrepreneur, the bpm exemption will soon come to an end : it will be abolished from 1 January 2025. The bpm exemption or grey registration scheme will disappear. This means that from that moment on you will have to pay bpm on a new van. How much bpm you have to pay depends on how much CO2 your vehicle emits. So you can still benefit from the VAT exemption for new commercial vehicles until the end of 2024.
Bpm exemption remains in place for electric commercial vehicles
If it is an electric van, you do not have to pay bpm because of the CO2 emissions. This is also the reason that the bpm for vans is being abolished: the government wants to encourage more people to choose a van that emits few or no harmful substances .
Paying BPM for other vehicles
Of course, it is possible that you are not going to lease a van. What about the bpm?
Yes: When purchasing a new car or imported car
As mentioned earlier, you have to pay bpm when purchasing a new car or when you import a car. After all, the car has to be registered in the Netherlands: in that case, you pay tax on it. You also pay bpm on it when you lease a new car. It is good to know that we at 123Lease pay for the bpm, since this is already included in your lease amount: so you don't have to worry about it.
When you import a car, you pay 'residual bpm'. Because it is a second-hand car, you do not have to pay the full amount of bpm. This is therefore also called residual bpm. By the way, you do not have to pay bpm for an electric car until 2024. This will change from 2025: then you will have to pay bpm once for your plug-in car.
Not: Second-hand car with Dutch license plate
As mentioned, you do not always have to pay bpm. Imagine: you buy a second-hand car from a dealer who has been driving around in the Netherlands for some time. In this case, you do not have to pay bpm for a second-hand car. The first owner has already paid bpm when purchasing.
Calculate BPM
If you are going to lease a car from 123Lease in the future, there is a chance that you will have to pay bpm for this. You probably want to know how to calculate the amount of bpm. When calculating bpm, you need a number of details:
- CO2 emissions of the car: the more CO2 emissions, the more you will pay. The number of grams of CO2 that the car emits and in which bracket the car falls are taken into account.
- Fuel: Diesel pays more due to a diesel surcharge
- Net catalogue price of the car
- Bpm rates
The bpm rates can differ per type of car. It is therefore good to delve into the bpm rates for your car, so that you can calculate the bpm.
This will change even more for road users
In the year 2025, a lot will change for the road user. Not only the disappearance of the bpm exemption is noteworthy, but there is more coming our way. Especially with regard to electric driving, a number of things will change.
SEBA
The SEBA subsidy is a subsidy that is released by the government for the entrepreneur. This subsidy is specifically intended to stimulate electric driving: you will receive an amount if you, as an entrepreneur, opt for an electric company car. Unfortunately, the SEBA subsidy will also expire from 2025, since you no longer have to pay bpm for electric cars.
Zero-emission zone
It is also good to know that as of January 1, 2025, certain municipalities will become zero-emission zones. A zero-emission zone is a zone where only trucks and vans that do not emit CO2 are welcome. Vehicles that do not emit CO2 are electric vehicles or vehicles that run on hydrogen. This means that only electric vans and trucks are allowed in these zero-emission zones.
If you drive a lot in a company car or a truck and have to be in the city a lot, it can be smart to choose an electric vehicle. It is good to know that a transitional arrangement has been drawn up, whereby you do not have to switch to a CO2-free vehicle immediately. In this blog you can read all about the arrival of the zero-emission zones, the transitional arrangement and what will change for you. Do you want to know more about the upcoming changes? Then feel free to contact one of our experts at 123Lease.
