The bpm from 2025

In the Netherlands, major changes will take place in 2025 that will have significant consequences for entrepreneurs who own company cars. One of these major changes concerns the bpm for company cars. As of 2025, the bpm exemption for entrepreneurs with a company car will be abolished. In this blog you can read about what the bpm is, how it is calculated, why changes are being implemented, the exemption for electric company cars and the advantages of Eurocars Bedrijfswagens.

What is bpm?

Bpm stands for Passenger Car and Motorcycle Tax. It is a one-off tax that must be paid when you register a new passenger car or a car from abroad in the vehicle registration register. In the following cases you are required to pay bpm:

• When you import a passenger car into the Netherlands that is younger than 17 years and 10 months and register it in the vehicle registration register.
• When you import a commercial vehicle that is less than 5 years old and register it in the vehicle registration register and you are not an entrepreneur. 
• When you convert a commercial vehicle into a passenger car. 
• When you convert a company car into a camper. In this case you also have to pay bpm if the company car is older than 5 years. 
• When you live in the Netherlands and drive a car with a foreign license plate. 

Until now, as an entrepreneur with a company car, you were exempt from paying bpm. But this will change from 2025. 

How is the bpm calculated? 

The amount of bpm depends on various factors, including the CO2 emissions of the vehicle, the net catalogue price and the age of the vehicle. The following applies: the higher the CO2 emissions of the vehicle, the higher the bpm and for each gram of CO2 emissions a rate of €66.91 applies. For new cars, the date of registration in the vehicle registration register determines which bpm rate is used. If you import a used car (a car that has driven more than 3,000 km), the date of first admission of the vehicle determines which bpm rates you may use.

Change in bpm for commercial vehicles from 2025

As an entrepreneur, you are currently exempt from paying bpm for a company car. However, this will change from 2025 and entrepreneurs will also have to pay bpm for a company car with a combustion engine. The bpm depends on the level of the CO2 emissions of the vehicle. This is why the idea is that this measure makes it more attractive for companies to opt for emission-free company cars and to invest in sustainable and environmentally friendly solutions. The consequence of this change in bpm will in any case mean that the purchase of a new company car or imported company car with a combustion engine will become considerably more expensive. 

Exemption from bpm for electric commercial vehicles

Although the bpm exemption for new and imported commercial vehicles with combustion engines is being lifted, the bpm exemption will continue to apply for commercial vehicles without CO2 emissions for the time being. This means that you will not have to pay bpm for new and imported electric commercial vehicles and hydrogen commercial vehicles. In this way, the government is encouraging electric and sustainable driving. 

Switch to an electric commercial vehicle without penalty

At Eurocars Bedrijfswagens we understand that not all entrepreneurs are ready for the switch to electric. For this reason we have developed a financial lease contract, in which we support and relieve entrepreneurs in the switch to an electric commercial vehicle. If you conclude a financial lease contract with Eurocars Bedrijfswagens, you can trade in your commercial vehicle for an electric commercial vehicle in the coming years without penalty. We then conclude a new lease agreement with at least the same term as your current contract. This means that you do not have to incur any additional costs when switching to an electric vehicle. Want to know more? Read it in our blog.

Conclusion

In 2025, the bpm exemption for commercial vehicles will be abolished, which will have significant financial consequences for entrepreneurs. The bpm, a one-off tax when purchasing a new or imported vehicle, is determined on the basis of CO2 emissions, catalogue price and date of first registration. Electric commercial vehicles will retain the bpm exemption, even after 2024, which will encourage entrepreneurs to make sustainable choices. At Eurocars Commercial Vehicles, we want to help entrepreneurs make the switch to electric commercial vehicles. That is why entrepreneurs can switch to an electric commercial vehicle with a financial lease without penalty, without additional costs. Are you convinced yet? Then take a look at our financial lease offer and apply today.