Applying for a refund of private motor vehicle and motorcycle tax (BPM) when exporting a vehicle

Are you exporting a motor vehicle, motorcycle or delivery van from the Netherlands? You may be eligible to receive a partial refund of the belasting op personenauto's en motorrijwielen – BPM (vehicle tax).

Last updated on 27 December 2021

Eligibility for a BPM refund

You can request a BPM refund under certain conditions, for instance if your motor vehicle was given a Dutch registration number on or after 16 October 2006. You must register your vehicle with the Rijksdienst voor het wegverkeer – RDW (Netherlands Vehicle Authority) before exporting it.

The Belastingdienst (Tax and Customs Administration) sets out all the conditions for a BPM refund if a vehicle is exported.

Applying for a bpm refund

Please contact the Belastingdienst to apply for a bpm refund. Use the form Refund of vehicle tax (BPM) – export Dutch registration (in Dutch). If you have a foreign vehicle registration number, use the form Refund vehicle tax (BPM) – export foreign registration number (in Dutch).

Laws and regulations (in Dutch)

Law on tax on cars and motorcycles 1992

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