A car from Germany or Belgium is often thousands of euros cheaper than the same car in the Netherlands. That gap is real — but it is not a discount. It is the amount you still owe the tax authority before the car gets a Dutch registration. The levy is called BPM, and misjudging it is expensive.

What BPM actually is

BPM is the tax on passenger cars and motorcycles: a one-off levy on first registration in the Netherlands. On a car delivered new here, it sits invisibly inside the list price. On an import, you pay it — separately, visibly, and before you get the registration.

What the amount depends on

  • CO₂ emissions. The main lever. The BPM table is progressive: the higher the emissions, the faster the rate climbs. A heavy petrol SUV and an economical hatchback are in entirely different worlds.
  • Fuel type. Diesels carry a surcharge on top of the CO₂ component.
  • Date of first admission. Not when you import it, but when the car was first admitted anywhere. This decides which table applies.
  • Depreciation. A used car gets a reduction based on age and condition. Older means less BPM — but the depreciation table is not linear.

Three ways to establish depreciation

  1. Fixed table. Fast and free, but coarse. Works against you on a high-mileage or damaged car.
  2. Price list. Based on common trade value. Usually the best outcome for a normal, liquid model.
  3. Valuation report. Needed for damage or unusual condition. Costs money, but can save hundreds on a car in worse-than-average shape.

You may choose the method, but you must substantiate the choice. For a valuation report the tax authority wants a report from a recognised appraiser — not your own estimate.

The costs people forget

  • RDW inspection for individual approval, if the car lacks a European type approval that transfers one-to-one.
  • Plates, transport, or temporary green plates to move it here legally.
  • Modifications to meet Dutch requirements — rear fog lamp, odometer, lighting.
  • Time. There is a process between purchase and Dutch registration, and during it the car does not drive.

When importing does make sense

For cars that are rare or disproportionately expensive here: specific trim levels, certain young used cars with heavy options, or models never officially sold in the Netherlands. For an ordinary family car with plenty of local supply, the advantage usually evaporates into BPM and incidental costs.