Factsheet: Taxation of passenger cars and motorcycles (BPM)

Taxation of passenger cars and motorcycles (BPM)

Key Information
Full name of Instrument & Measure (English): 
Act on taxation of passenger cars and motorcycles
Full name of Instrument & Measure (native language): 
Wet op de belasting van personenauto's en motorrijwielen
Description: 
Bpm is the (indirect) tax on cars and motorcycles. The bpm of cars depends on CO2 emissions (economy) of the car. For electric cars and very efficient cars no bpm tax is required. The bpm for a van is based on the net new value and the type of fuel. The bpm for an engine is based on the net new value.
Goal/Aim: 
reduction of GHG emissions in transport
Responsible Authority: 
Belastingdienst

Status:

Year Instrument & Measure Started: 
1992
Year Last Instrument & Measure was last Amended: 
2014