The Taxation of Passenger Cars and Motorcycles (BPM: Belasting van Personenauto’s en Motorrijwielen) is a one-off tax that must be paid when a car, motorcycle or light goods vehicle is registered in the Netherlands for the first time. The amount of tax is determined by the car’s CO2 emissions. BPM is not charged for electric cars and very-low emission cars. CO2 emission figures for each type of vehicle are listed in the register kept by the vehicle registration authority (RDW Rijksdienst voor het wegverkeer).
In addition, when a vehicle is registered on name of an owner, the owner has to pay motor vehicle registration tax (MRB Motorrijtuigenbelasting). The level of this tax depends on e.g. the type of vehicle, weight, fuel, environmental characteristics and region.