Emission zones and BPM tax: what you actually pay

BPM: one-time, at first NL registration

BPM is a one-time purchase tax paid when a car is first NL-registered. Used cars already registered in NL? BPM is already paid, you owe nothing on resale. Imports? You usually pay BPM at import (there's a depreciation schedule).

MRB: monthly, by weight and province

Motor vehicle tax (road tax). Two parameters: car weight and your province (the 'opcenten' surcharge). A 1,300 kg petrol car in North Holland: about €60/month. Full electric: 25% of the standard rate (until 2030). Plug-in hybrid: 50%. LPG and diesel: significantly higher.

Bijtelling: only with business use

If the car is a company car and you drive >500 km/year privately: bijtelling tax. For 2026 it's 22% of list price for petrol/diesel and 17% on the first €30K for EV (16% in 2026, rising). Always run the numbers for your case, as small list-price differences add up.

Emission zones: access, not money

Cities like Amsterdam, Utrecht and Rotterdam have zones where certain cars are no longer welcome. It's not an extra tax, it's a 'are you allowed to drive here?' question. In 2026: diesel Euro 5 and older banned from most city centres. By 2030: all fossil-fuel cars banned from central Amsterdam. Check before purchase what zones the car can enter today AND in 4 years.