When importing a car into the Netherlands, you will almost always deal with three types of taxes: import duties, BPM, and VAT. Below we briefly and clearly explain what they mean and when you pay them. We have also developed useful tools to easily calculate the expected costs.
What is BPM?
BPM (Private Motor Vehicle and Motorcycle Tax) is paid as soon as a car receives its first Dutch registration plate — including imported vehicles. The amount mainly depends on CO₂ emissions, age, and catalogue value. For used cars, depreciation can usually be applied, which means the BPM amount is lower than for new cars.
What are import duties?
Import duties are only paid when importing a car from outside the EU. Within the EU, free movement of goods applies, so you do not pay this tax. Import duties are calculated based on the customs value (purchase price plus transport and insurance costs) and are often around 10% for passenger cars, depending on the origin and type of vehicle.
What is VAT?
Whether you pay VAT depends on the origin and whether the car is new or used. A car is considered fiscally ‘new’ if it is less than 6 months old or has driven fewer than 6,000 km. In that case, you always pay 21% Dutch VAT, even when buying abroad. For used cars within the EU, VAT is usually already paid and you do not pay it again in the Netherlands. If the car comes from outside the EU, you always pay Dutch VAT (not always 21%) upon import.
Our tools!
Because this can quickly become complex, Marlog Europe has developed two useful tools to easily estimate the costs:
Our Marlog Europe calculator and our Marlog Europe step-by-step plan:
Example calculation
You buy a Ford Focus 2.0T from 2016 in England with 87,000 km for €10,000. Transport costs €1,250.
Step 1: €10,000 + €1,250 = €11,250
Step 2: €11,250 × 1.1 = €12,375 (import duties 10%)
Step 3: €12,375 × 1.21 = €14,973.75 (VAT 21%)
Step 4: €14,973.75 + ± €2,000 = €16,973.75 (BPM, estimate)
Contact us!
Importing a car does not have to be complicated, as long as you have insight into the costs in advance. By properly estimating import duties, VAT, and BPM, you can avoid surprises and make a well-informed decision.
Would you like an exact calculation for your situation? Feel free to contact us, so you know exactly where you stand and we ensure your car arrives at your doorstep without any worries.