A practical guide to buying a new car in the Netherlands: BPM and road tax in 2026, electric-car rules, what the dealer handles, and the delivery checks before you drive off. General information, not legal or tax advice.
This guide is general information, not legal or tax advice. Tax rates change every 1 January: the figures here are for 2026 — check the current BPM and road-tax tables on belastingdienst.nl before you buy. The dealer normally handles first registration with the RDW, including BPM, so you do not file BPM yourself.
How much diesel surcharge do I pay in BPM?
€114.83 per gram of CO₂ above 69 g/km, on top of the standard BPM. The exact BPM for your car is in the dealer's quote — check it against the Belastingdienst BPM table for the registration year.
BPM is a one-off tax on first registration, calculated from the car's CO₂ emissions using the annual BPM table. Diesel cars pay an extra surcharge: €114.83 for every gram of CO₂ above 69 g/km. A diesel at 99 g/km, for example, pays the surcharge on 30 grams. The dealer pays BPM as part of first registration and includes it in the price you pay, so ask for the BPM figure as its own line in the written quote.
How much road tax does a fully electric car pay in 2026?
In 2026 a fully electric passenger car pays 70% of the ordinary petrol-car road-tax tariff — the full exemption is gone. Road tax (MRB) is billed by the Belastingdienst and depends on the car's weight and fuel type.
Road tax (motorrijtuigenbelasting, MRB) is a recurring tax, billed quarterly by the Belastingdienst. Until 2025 fully electric passenger cars were exempt; in 2026 they pay 70% of the ordinary petrol-car tariff. The rate applies to fully electric passenger cars — other fully electric vehicles pay the full tariff. Check the current tariff with the Belastingdienst MRB calculator before you buy, because rates and discounts change every year.
How much road tax does a plug-in hybrid pay in 2026?
The full tariff — plug-in hybrids at 1–50 g/km CO₂ get no discount from 1 January 2026. If you buy a plug-in hybrid, budget the same road tax as a comparable petrol car.
Until 2025 plug-in hybrids paid a reduced MRB rate. From 1 January 2026 that discount is gone: a plug-in hybrid in the 1–50 g/km band pays 100% of the ordinary tariff, confirmed by Rijksoverheid. When you compare an electric car with a plug-in hybrid, compare the full yearly road tax for both — the hybrid no longer has a tax advantage on road tax.
Is there still a subsidy for buying an electric car in the Netherlands?
No — the SEPP purchase subsidy for electric cars closed on 1 January 2025, and no new SEPP applications are accepted. Do not count on a purchase subsidy in your budget.
SEPP (Subsidie Elektrische Personenauto's Particulieren) was the purchase subsidy for private buyers of new and used electric cars. It ended on 1 January 2025. Dutch EV sites report no successor purchase subsidy for private buyers in 2026. Entrepreneurs may still have other schemes — check the current schemes on rijksoverheid.nl before you buy, because rules change.
Are electric cars exempt from BPM in 2026?
No, not fully. A zero-emission car pays a flat BPM amount — €687 in 2026, according to Dutch BPM guides — instead of the CO₂-based calculation. Confirm the figure on the Belastingdienst BPM table for the registration year.
BPM is calculated from CO₂ emissions, and a zero-emission car has no CO₂ to tax — but it still pays a fixed base amount. Secondary Dutch sources quote €687 gross BPM for a fully electric car in 2026. That figure is not from the official BPM table itself, so treat it as a guide figure and check the Belastingdienst table before you rely on it. The dealer includes BPM in the consumer price.
What is BPM and how is it calculated?
BPM is a one-off tax paid on the first registration of a car in the Netherlands. It is calculated from the car's CO₂ emissions using the annual BPM table — higher emissions mean higher BPM — and the dealer pays it as part of first registration.
BPM (Belasting van Personenauto's en Motorrijwielen) is charged once, when a car is first registered in the Netherlands. For a new car bought here, the dealer pays it and includes it in the price — you do not file BPM yourself. The amount follows the BPM table for the registration year: petrol, diesel, and plug-in hybrid cars are taxed on CO₂, diesel adds a surcharge above 69 g/km, and zero-emission cars pay a flat amount. The exact BPM for a specific model is in the dealer's quote or the RDW record, not in a guide.
What is bijtelling for an electric / company car in 2026?
Bijtelling is the taxable addition for private use of a company car, based on its catalogue value. Tax advisers quote 18% on the first €30,000 of catalogue value for zero-emission cars first registered in 2026, then 22% — confirm the current rates on belastingdienst.nl.
If your employer provides a car you also drive privately, the tax office adds a percentage of the car's catalogue value to your taxable income — that is bijtelling. It applies to company cars, not to a car you buy privately for yourself. The 2026 rates quoted by Dutch tax advisers are 18% up to €30,000 of catalogue value for zero-emission cars, 22% above that, and 22% for petrol, diesel, and hybrid cars. These are adviser figures, not the official table — check Belastingdienst before you sign a lease or company-car agreement.
What do you pay on an electric car in 2026?
As a private buyer: BPM in the purchase price (flat €687 for zero-emission, per Dutch guides), road tax at 70% of the petrol tariff, plus insurance — and no bijtelling, because that only applies to company cars.
Three charges make up the fixed cost of an electric car in 2026. BPM is paid once, at first registration, and is inside the dealer's price. Road tax (MRB) is recurring: a fully electric passenger car pays 70% of the ordinary petrol-car tariff in 2026. Insurance (at least WA, third-party liability) is mandatory from the day you drive. There is no SEPP purchase subsidy any more, so none of these costs is offset by a grant.
What do you pay if you buy the electric car yourself (private buyer)?
The dealer's price — which already includes BPM and 21% BTW — plus recurring road tax at 70% of the petrol tariff and mandatory insurance. No bijtelling: that is only for company cars.
As a private buyer you pay the consumer price, and that price normally already includes BPM and 21% BTW. Get that in writing in the order: a price quoted excluding BPM or BTW is a business or export price, not a consumer drive-away price. After delivery you pay road tax from the registration date and insurance from the day you drive. You do not pay bijtelling, and there is no SEPP subsidy to deduct.
Is there a trade-in scheme for a second-hand electric car?
No confirmed scheme. Dutch EV sites report a trade-in scheme for second-hand electric cars as expected but not final — do not count on it in your budget, and check rijksoverheid.nl for the current position.
A trade-in or scrappage-style scheme for second-hand electric cars has been discussed, but no final scheme exists that a buyer can apply for. If a scheme appears, it will be announced by the government, not by a dealer. Until then, the honest budget for a used electric car has no trade-in grant in it. Check rijksoverheid.nl before you buy.
How much BPM do you pay for an electric car in 2026?
€687 gross BPM in 2026, according to Dutch BPM guides — a flat amount for zero-emission cars, not a CO₂ calculation. Confirm it on the Belastingdienst BPM table for the registration year.
Because BPM is calculated from CO₂ and a zero-emission car emits none, electric cars pay a fixed base amount instead of a CO₂-based figure. Dutch BPM guides quote €687 gross BPM for 2026. That is a secondary-source figure: the official BPM table is published by the Belastingdienst and changes every year, so check the table for your registration year before you rely on the number. The dealer includes the BPM in the consumer price.
Is there still a subsidy for an electric car in 2026?
For private buyers, no: SEPP ended in 2025. For entrepreneurs, the MIA and VAMIL schemes remain in 2026, according to Dutch EV sites — check the current conditions on rijksoverheid.nl or with your tax adviser.
SEPP, the purchase subsidy for private buyers, closed on 1 January 2025 and has no successor for private buyers. What remains in 2026, per Dutch EV sites, are the MIA (environmental investment deduction) and VAMIL (arbitrary depreciation) schemes — but those are for entrepreneurs buying a car for their business, not for a private purchase. If you buy as a business, ask your tax adviser whether your car qualifies.
What changes for electric cars from 2026?
Three things: electric cars now pay BPM (a flat amount), the road-tax discount shrinks to 70% of the petrol tariff, and plug-in hybrids lose their road-tax discount entirely. Bijtelling rates also rise.
From 2026, a fully electric car pays a flat BPM amount instead of nothing, and road tax at 70% of the petrol-car tariff instead of the full exemption. Plug-in hybrids pay the full road-tax tariff from 1 January 2026. Bijtelling for company cars also moves up. The direction is the same across all four changes: the tax advantages for electric driving are being phased down year by year, so a figure from 2025 does not describe 2026 — check the current tables on belastingdienst.nl.
Where do I buy a new car — which dealer groups / how do I find an authorised dealer?
From an authorised dealer — the dealer handles first registration with the RDW, BPM, and plates. The large Dutch dealer groups include Louwman, Pon, Van Mossel, Hedin, Emil Frey, and Broekhuis; autodealers.nl lists authorised dealers by brand and place.
A new car in the Netherlands is normally bought from an authorised dealer for the brand. The dealer registers the car in your name with the RDW, pays BPM, and fits the plates — you do not do those steps yourself. Before you sign, get a written quotation (offerte) stating the total price including BPM and BTW, the delivery time, the included equipment, the warranty terms, and any trade-in value as a separate line.
How much does it cost to own/run a car per year in the Netherlands?
Around €1,500 a year before fuel, according to Dutch expat guides — insurance, quarterly road tax, the APK when due, and parking. The real figure depends on the car, its weight and fuel, and where you live.
The fixed yearly costs are insurance (at least WA), road tax (MRB, billed quarterly by the Belastingdienst and set by weight, fuel, and province), the APK roadworthiness test when it falls due, and parking where you live. Dutch expat guides put those together at roughly €1,500 a year before fuel — an estimate, not an official figure. Fuel or charging, maintenance, and any finance payments sit on top. Ask your insurer and check the Belastingdienst MRB calculator for your own car.
