BPM schedule 2026: what changed?

For importers of premium vehicles, the BPM schedule is the difference between a project that runs to plan and an awkward surprise. In 2026 a handful of changes feed directly through to the import budget. Below: what's changed, which vehicles it matters for, and how we anticipate it in our work.

What is BPM, again?

BPM stands for Belasting van Personenauto's en Motorrijwielen - the Dutch private vehicle registration tax. On every import you pay BPM on the Dutch value of the vehicle at the moment of registration. For new cars it's a fixed amount. For used cars the amount is depreciated using the so-called depreciation schedule - the older the car, the lower the percentage of the original BPM you pay.

Three methods to determine BPM:

1. Tabular schedule - a fixed depreciation curve based on age
2. Market list - based on market value via Autotelex or comparable source
3. Valuation - a formal valuation by an accredited appraiser

You're broadly free to choose your method, but each has scenarios where it works in your favour.

What changed in 2026?

Three headline changes that matter for premium imports:

1. Steeper depreciation in the first 12 months

Vehicles under one year old now get a less favourable curve on the tabular method. For a six-month-old RS6 with say 25,000 km, you hit a lower allowance faster than you would have in 2025.

2. Tighter burden of proof on actual condition

If you deviate from the tabular method via market list or valuation, since 2026 you need more substantiation. The tax authority explicitly asks for:

• Per-panel photographs (paint-thickness readings where there's doubt)
• Full service history
• Mileage proof (NAP report)
• Market data for comparable vehicles

If you don't gather these documents up front, you get a notice and reassessment later - and that's not a conversation you want to have.

3. EV correction

Fully electric vehicles have adjusted rules. While BPM on EVs is fundamentally lower, the 2026 depreciation curve has become less favourable for young used EVs.

What does this mean for your import budget?

In concrete terms: for the average RS6 import we've completed this quarter, the new schedule moves the dial somewhere between €800 and €2,500 depending on method and supporting evidence. It's not the headline number in the import budget, but it's a figure you legitimately earn back when the filing is substantiated on the vehicle's actual condition.

Our approach at Manstory

We always run a comparative calculation between the three methods before filing:

1. Tabular schedule - as a reference
2. Market list - when market value is objectively lower
3. Valuation - when the vehicle deviates from the norm (paintwork, options, condition)

We then pick the method that is both fiscally clean and properly substantiated. We submit the filing with full documentation, photos and history so any subsequent review ends in your favour.

What can you do yourself?

If you're considering an import on your own, or if you'd like our help with a BPM filing on a vehicle you've already bought:

• Keep every invoice and service stamp
• Photograph the vehicle before transport - not just at the RDW
• Request the full history report at point of purchase
• Avoid aggressive vinyl wraps in the first months that could muddy a value substantiation

Need help?

BPM isn't a footnote. A correct approach saves thousands of euros, and above all prevents reassessments after the fact. Read about our import service - BPM is a standard part of the journey - or get in touch if you'd just like help with the filing.