Importing a car to the Netherlands: BPM, the RDW inspection and the moving exemption (2026)

If you live in the Netherlands and are registered in the population register (BRP), your car must be registered with the RDW and get a Dutch licence plate. Before that you pay BPM (belasting van personenauto's en motorrijwielen), a one-off tax based on the car's CO2 emissions, reduced for used cars by age. A fully electric car pays a fixed €687 in 2026 before the age reduction. If you owned and used the car for at least 6 months before moving here, you can often apply for a BPM exemption as removal goods.

Status as of 29 September 2026, checked against the official sources listed at the end of this article. Amounts for 2027 are proposals unless stated otherwise and can still change.

Not once you live here. According to Rijksoverheid, residents registered in the BRP must register their car with the RDW and pay BPM and road tax (MRB). There is a narrow exemption for short use: a car with foreign plates that you use in the Netherlands for no more than two weeks, for which you file a form with the Tax Administration. The Belastingdienst checks foreign-plated cars and levies back taxes plus fines.

1. RDW inspection: book an identification and inspection (keuring) at an RDW inspection station. Bring the foreign registration papers and your ID; a certificate of conformity (COC) helps (RDW).
2. BPM return: after the inspection, file the BPM return (aangifte BPM) and pay, or use your exemption. This must be done before the car can be registered (Belastingdienst).
3. Registration and plates: the RDW registers the car in your name, and you have plates made by an approved plate maker.
4. Insurance and road tax: from registration you need at least WA insurance and you start paying MRB. See Dutch car insurance and Dutch road tax.

The RDW also charges fees for the inspection and registration; check its current tariffs before you go.

BPM is calculated in two steps: first the gross BPM for a new car of that type, then a reduction for age and use.

• Gross BPM: a fixed base amount plus an amount per gram of CO2 per km, in brackets that get steeply more expensive at higher emissions. For 2026 the base amount is €687, which is also all that a zero-emission (fully electric) car pays.
• Diesel surcharge: diesel cars pay an extra €114.83 for each gram of CO2 above 70 g/km.
• Plug-in hybrids: no special low rate; they pay on their official CO2 figure.

Source: Belastingdienst BPM tariffs, which also has an online calculator. For a used car you then choose one of three reduction methods: a trade price list (koerslijst), a valuation report (taxatierapport, only in specific cases) or the fixed table (forfaitaire tabel). Part of the fixed table:

The extra percentage per month counts from the start of each band. Full table: Belastingdienst. You may choose the method that gives the lowest BPM.

Often yes, with the exemption for removal goods (verhuisboedel). The conditions for a move from another EU country (Belastingdienst):

• You owned and used the car for at least 6 months before moving.
• You had your normal residence in the other country for at least 12 months before moving.
• You apply within 12 months after moving, with the form 'Vergunning vrijstelling bpm bij verhuizing'.
• You don't sell, rent out or lend the car within 12 months after the exemption starts; otherwise you still owe BPM.

Moving from outside the EU? Then customs is involved too: a car from outside the EU normally pays EU import duty and VAT, but household goods, including a car, can be imported tax-free under similar conditions (at least 12 months living outside the EU and at least 6 months of ownership and use). Arrange this with Dutch Customs (Douane).

Checked on 29 September 2026:

• Rijksoverheid: may I have a car with foreign plates (in Dutch)
• RDW: importing a vehicle from a European country (in Dutch)
• Belastingdienst: calculating BPM for a passenger car (in Dutch)
• Belastingdienst: depreciation with the fixed table (in Dutch)
• Belastingdienst: moving within the EU, BPM exemption
• Douane: importing household goods tax-free from outside the EU (in Dutch)