Are you exporting a car or motorcycle from the Netherlands to another country? If so, you may get a refund of part of the purchase tax (BPM) you have paid. You can apply to the Tax Administration for a BPM refund. You will need to meet a number of conditions.

Car or motorcycle registered in the Netherlands

If you have a car or motorcycle with a Dutch registration number, the conditions for a BPM refund when exporting the vehicle include the following:

  • The vehicle got a Dutch registration number on or after 16 October 2006.
  • The vehicle is not damaged.

You can read all the conditions for a BPM refund when exporting the vehicle on the Tax Administration’s website.

First, you must register the car or motorcycle for export with the Netherlands Vehicle Authority (Rijksdienst voor het Wegverkeer, RDW). You can then apply to the Tax Administration for a BPM refund.

Apply for a BPM refund

Car or motorcycle registered outside the Netherlands

If you have a car or motorcycle with a non-Dutch registration number, the conditions for a BPM refund when exporting the vehicle include the following:

  • The vehicle must be registered in another EU country or an EEA country.
  • You must have paid BPM on the vehicle in the Netherlands.
  • The vehicle is not damaged.

You can read all the conditions on the form Request for a BPM refund for a motor vehicle registered outside the Netherlands.

Apply for a BPM refund

Laws and regulations (in Dutch)

Wet op de belasting van personenauto's en motorrijwielen 1992, artikel 14a

Have you found what you were looking for?

Rate this page

Last updated on 19 August 2026