NederlandsPaying BPM and Zero Emission zones, a lot will change in 2025
Do you own or lease a work bus or van as a self-employed person? Then the world will look a lot different in a few months, and not exactly more advantageous. If you want or need to do something with that, it leads to decision trees that quickly make you lose sight of the forest. Therefore, do not wait too long and contact your local dealer in good time, they will be happy to help you with this.
This article was written in collaboration with Lars Jongen – Van Mossel Autolease.
It is what it is…
Fun is different, but a lot is about to happen in the car world as of January 1, 2025. To start with, the BPM exemption (Tax on Passenger Cars and Motorcycles) for gray license plates will expire. Een new van registered in your name from that date will cost you an average of € 12,500 more than it does now. Moreover, you are not allowed to enter a ZE zone (Zero Emission), which literally makes jobs in many of our city centers a no-go. So, what are you going to do: keep driving or quickly order a new one? Switching to electric? Everything is possible, but each option has its pros and cons. Let's start with an example to see what exactly changes – and what it costs:
Suppose you buy a new van in 2024 and – very important – it is delivered on time. This will cost you 'basic' € 25,000, which means: including VAT, but without BPM. You don't have to pay the latter yet this year. Will you buy the same car next year, or will it only be registered on or after January 1, 2025? Then it will cost you €35,000 (including VAT) because you do have to pay the BPM. In short: ordering a new bus this year and being able to drive it will save you about € 10,000.
Look before you order
So go to the dealer today, you might say. That can certainly be an excellent plan, but take into account (too) long delivery times. Firstly because you are not the only one who comes up with this idea, but also because of the CAFE standard. That's how it is. CAFE stands for corporate average fuel economy – an emissions quota that is applied annually to the entire range of a car manufacturer. In other words, how much CO2 do all models of a car brand emit together? If such a brand does not adhere to this standard, hefty fines will follow. To prevent this, they sometimes take drastic measures.
To give you an idea: an average work bus has an exhaust emission of about 200 grams of CO2 per liter of diesel. Een small petrol car often does not exceed 75 grams. So you understand which type production is reduced or stopped first as soon as a manufacturer threatens to exceed the CAFE standard during the year. Exactly, diesels. Many models from many brands are suddenly no longer available this year, and that can really change from one day to the next. Or they can only be delivered and registered after January 1, 2025, and that means: paying BPM.
Age matters
How do you know whether replacement is wise? This mainly depends on the age of your current van. There is a gray area in which you really have to make that decision yourself, but these guidelines make sense:
5+ years old
Then replacement seems smart. There is only a chance that the model you prefer will no longer be available before January 1, 2025. Or, even more annoying: that it ultimately cannot be renamed before this date. It doesn't matter that you ordered it in 2024. Waiting longer only increases this risk. That is why haste is required, as is good consultation with your garage or dealer.
2-3 years old
That will be a Euro 6 diesel, and then 'new' is not a good investment. Why would you buy a car that can technically do more or less the same thing as your current one? It was also BPM-free and you can still enter ZE zones with it until December 31, 2027. Then wait a few years until electric buses become cheaper, have more range and loading capacity and can tow a larger trailer. This development may be slower than with passenger cars, but it is coming. By then, a new diesel will not be a reasonable alternative, or will no longer be for sale after 2030.
Are these your only options? No, more is possible:
Buy second hand this year
Advantages
- No bpm
- You can continue
- Access to ZE zones until December 31 '26 or '27*
Disadvantage
- High demand, therefore high prices
Buy a new diesel next year
Advantages
- Relatively more economical and cheaper driving
- More loading capacity
- Better suited for trailer
Cons
- Pay BPM
- No access to ZE zones
Buy electric next year
Advantages
- You pay the same as for a diesel with BMP (approx. €50,000)
- You are 'over', which you will have to do at some point
- Unlimited access to ZE zones
Cons
- High purchase price
- Smaller range, payload and towing weight
- More attractive generation is coming
From gray to yellow
If you occasionally have some brushes or loose tools in the back, you are basically transporting air. Maybe you can get by with a yellow license plate? This certainly applies if you have two cars: gray for your company and yellow for private use. In that case you could go from two cars to one. You do not avoid the BPM, but you do of course save costs. Especially if you only drive it for work, because then you don't pay any additional tax . Please note: only drive for business purposes and keep track of your kilometers carefully.
ZE zones – you need to know this
- ZE' stands for Zero Emission (no emissions of harmful substances)
- They apply to trucks and vans that run on diesel
- 15 Dutch municipalities have already established one (mainly inner cities)
- From 2025/'26 they will be in force in 25 more municipalities
- In principle, only access for electric/hydrogen-powered vans/trucks
- Freight/delivery vehicles on diesel and registered on/after 1-1-2025: no access
- Euro-6 diesels: access until December 31, 2027
- Euro-5 diesels: access until December 31, 2026
