Bpm tax exemption for company van ends in 2025

What changes?

Are you an entrepreneur? And are you going to buy a company van that runs on petrol, diesel, or LPG? From 1 January 2025 you will have to pay private vehicle and motorcycle tax (bpm) when you buy a new company van. You can no longer make use of the exemption from bpm for company vans (the entrepreneurs scheme, or ondernemersregeling).

The government wants to end the entrepreneurs scheme for company vans to stimulate the purchase of zero emission vehicles or very fuel-efficient vans.

The way the bpm rate is calculated for company vans will also change. At the moment, the net catalogue price determines the bpm rate. That will change: the amount of CO2 emissions (energy efficiency) will determine the bpm rate for your company van. If the amount of CO2 emissions for a company van is unknown, the amount will be determined in another way. The exact method used for these calculations will be announced at a later date.

If you meet the conditions of the entrepreneurs scheme, you can still use it through 31 December 2024.

For whom?

• entrepreneurs who own a company van

When?

The change in law will come into effect on 1 January 2025.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).