The bpm change from 2025

Major changes will take place in 2025 that will have important consequences for entrepreneurs who depend on their company car. One of these changes has to do with the BPM for company cars. From 2025, the BPM exemption for entrepreneurs with a company car will expire. In this blog we explain what the BPM is and how to calculate it, when you pay BPM, what is changing, the BPM exemption for electric commercial vehicles and the penalty-free switch to electric at Commercial Vehicle Leasing. 

What is bpm and how is it calculated?

BPM is a one-off tax that you pay when you register a new passenger car or imported car in the vehicle registration register. It is an abbreviation that stands for tax on passenger cars and motorcycles. The amount of the bpm is determined by various factors, including the net list price, the age of the vehicle and the CO2 emissions. For company cars, a rate of €66.91 applies for every gram of CO2 emissions. So the higher the CO2 emissions of the company car, the higher the BPM you pay. The date of registration in the vehicle registration register determines which BPM rate may be used for new vehicles. If you import a used vehicle (a vehicle that has driven more than 3,000 km), the date of first admission determines which BPM rates may be used.

When do you pay BPM?

You have to pay BPM in the following situations: 

• You import a passenger car that is younger than 17 years and 10 months to the Netherlands and register it in the vehicle registration register.
• You convert a commercial vehicle into a passenger car.
• You import a company car that is less than 5 years old and register it in the vehicle registration register as a private individual. 
• You convert a commercial vehicle into a camper. In this case, you also pay BPM if the company car is older than 5 years. 
• You live in the Netherlands and drive a car with a foreign license plate.

Until now, as an entrepreneur with a company car, you did not have to pay BPM, but this will change in 2025.

The bpm for commercial vehicles from 2025

As an entrepreneur, you currently do not have to pay BPM for a company car. However, this will change from 2025. From that moment on, entrepreneurs will also have to pay BPM for company cars. The amount of the bpm is determined by the amount of CO2 emissions of the company car. In this way, it should become more attractive for companies to opt for emission-free vehicles and therefore invest in environmentally friendly and sustainable solutions. This change will cause the purchase price of a new commercial vehicle with a combustion engine to rise considerably.

Electric commercial vehicles exempt

The BPM exemption will not yet be lifted for emission-free commercial vehicles. This means that you do not have to pay BPM for an imported or new electric commercial vehicle or hydrogen commercial vehicle. In this way, the government wants to encourage sustainable and responsible driving.

Switch to electric without penalty with financial lease

At Commercial Vehicle Leasing we understand that some entrepreneurs are not yet ready to switch to an emission-free vehicle. That is why we have developed a product with which we want to relieve and support entrepreneurs in the transition to an electric commercial vehicle. If you now take out a financial lease contract with Bedrijfswagenleasing, you have the option to exchange your company car for an electric company car in the coming years without penalty. For this purpose, a new lease agreement will be concluded with at least the same term as your current contract. This means you do not have to incur additional costs when you want to switch to an electric vehicle. Read more about our product here.

Conclusion

From 2025, entrepreneurs will also have to pay BPM for a new or imported company car. This change has been introduced to encourage the choice of a sustainable and environmentally friendly company car, because the purchase of company cars with a combustion engine is made less attractive by the higher purchase prices. The BPM exemption will continue to apply to emission-free commercial vehicles for the time being. At Bedrijfswagenleasing we offer a financial lease contract that allows you to switch to an electric company car without penalty in the coming years, whenever it suits you. As an entrepreneur, it is important to prepare for the future and to be able to respond to upcoming changes.