Buy or lease a commercial vehicle now without BPM!
From 2025, the current BPM exemption for company cars will expire, which means that from that year onwards, as an entrepreneur, you will also have to pay tax on your company car. This means that company cars will become €15,000 more expensive on average. On this page, we will tell you more about the BPM, the consequences of the changes and the best choices to make with a view to the future.
What is BPM?
BPM stands for Passenger Car and Motorcycle Tax and is a tax that you pay when you register a new vehicle in the Netherlands. With this tax, the government wants to generate income and also regulate the number of vehicles that drive on Dutch roads. Until now, BPM was only levied for passenger cars, while you could purchase company cars for business use without BPM. But beware: this exemption will expire soon!
The BPM exemption is abolished
The government has decided to abolish the BPM exemption on company cars for entrepreneurs from 2025. There is a good chance that this change will have a significant impact on your fleet.
How much more expensive will a company car become?
For commercial vehicles with a fuel engine, the BPM is calculated based on the actual CO2 emissions of the vehicle. This simply means that a commercial vehicle that emits more CO2 is also taxed more heavily than a vehicle with lower emissions. For a commercial vehicle, you will pay €77.41 per gram of CO2 emissions. Example: An Opel Vivaro L2 2.0 Blue HDi 145 hp with a catalogue price of €29,990 and 189 grams of CO2 emissions will become €14,063 more expensive from 1 January 2025, or an increase of 47%! For an electric commercial vehicle with zero CO2 emissions, you only pay the fixed BPM rate, which is set at an amount of €360.
Do you have a question?
Check out our frequently asked questions and answers. If your question is not listed, please contact us.
What can you do?
Don't wait any longer and make sure you are well prepared for these upcoming changes! The end of the year is in sight, which means that you only have a few weeks left to lease or buy BPM-free. In addition, there are a number of actions that you can take yourself to avoid having to pay BPM:
- Replace your company car in 2024
- Lease and register a new commercial vehicle before the end of 2024
- Buy an emission-free vehicle. If you buy a new emission-free company car this year, you will benefit from a maximum discount of €5,000 with the SEBA Subsidy. Please note: this is the last year that you can benefit from this subsidy!
In the first two situations, the vehicle still falls under the old BPM-free scheme.
Conditions for BPM exception
Until 1 January 2025, you do not have to pay BPM if you can demonstrate that the company car is used for business purposes for at least 10% of the kilometres. You must therefore be able to prove that you mainly use the company car for your business activities.
From 1 January 2025, new diesel, petrol or hybrid commercial vehicles will no longer be allowed in environmental zones and you will pay an average of €15,000 more thanks to the BPM levy
See below which places are working on an environmental zone.
The Climate Agreement stipulates that at least 30 Dutch cities must have a zero-emission zone from 2025. More than 65 cities are already planning to introduce an environmental zone, and these are by no means just the largest cities. The size of the zone is determined per municipality, but this could be all streets around the city centre, for example. New petrol, diesel or hybrid commercial vehicles with a registration date after 1 January 2025 are not allowed to enter the zero-emission zones and are on average €15,000 more expensive than in 2024.
How can Eurocars help you?
To prepare for these measures, it is important to implement changes in your fleet. A logical step, for example, is to invest in zero-emission vehicles, since you will not have to pay BPM for these in 2025 and these vehicles are allowed to enter the environmental zones. In addition, this year only, you will benefit from a maximum discount of €5,000 when purchasing a new, zero-emission commercial vehicle thanks to the SEBA subsidy. However, we understand that not all entrepreneurs are ready to drive electrically and that this can be a challenge. At Eurocars, you can take out a financial lease contract, in which we will support you and relieve you of your worries during this transition. If you take out a financial lease with us, you will have the opportunity to trade in your commercial vehicle for an electric commercial vehicle without penalty in the coming years, at a time that suits you. We will then conclude a new lease agreement with at least the same term as your current contract. This way, you do not have to pay extra costs if you want to switch to an electric vehicle and you can do this at any time.
Customer satisfaction
At Eurocars we are happy to achieve a high customer satisfaction! Our goal is to serve everyone excellently and we are happy to meet your mobility needs together.
