The Netherlands' official BPM depreciation schedule
The Netherlands' official BPM depreciation schedule is the Belastingdienst forfaitaire afschrijvingstabel — the statutory table that reduces the BPM import tax on a used car by a fixed percentage set by the car's age. It is a fiscal formula, not a market resale price: EVCostIQ's own 5-year totals use a separate, clearly labelled market depreciation estimate instead.
The official BPM depreciation table (forfaitaire afschrijvingstabel)
When a used car is imported into the Netherlands, the BPM (belasting van personenauto's en motorrijwielen) you owe is the gross BPM for that model when new, reduced by a fixed depreciation percentage set only by the car's age. The Belastingdienst publishes this statutory table; the percentage at the start of a period, plus the per-month figure for the months inside it, gives the total depreciation applied to the tax.
| Period since first registration | Depreciation at the start of the period | Extra depreciation per month in the period |
|---|---|---|
| Up to 1 month | 0% | 12% per month |
| 1 to 3 months | 12% | 4% per month |
| 3 to 5 months | 20% | 3.5% per month |
| 5 to 9 months | 27% | 1.5% per month |
| 9 months to 1.5 years | 33% | 1% per month |
| 1.5 to 2.5 years | 42% | 0.75% per month |
| 2.5 to 3.5 years | 51% | 0.5% per month |
| 3.5 to 4.5 years | 57% | 0.42% per month |
| 4.5 to 5.5 years | 62% | 0.42% per month |
| 5.5 to 6.5 years | 67% | 0.42% per month |
| 6.5 to 7.5 years | 72% | 0.25% per month |
| 7.5 to 8.5 years | 75% | 0.25% per month |
| 8.5 to 9.5 years | 78% | 0.25% per month |
| 9.5 years and older | 81% | 0.19% per month |
Source: Belastingdienst — afschrijving met forfaitaire tabel (BPM). Verified .
This is a tax formula, not your car's value
These percentages exist to work out an import tax — they are a statutory formula, not a resale price. A car's real market value can sit well above or below the fiscal figure. The underlying vehicle reference data is official Dutch vehicle-registration open data; no catalog prices are reproduced on this page.
How EVCostIQ uses it: we don't. Our 5-year totals apply a separate, clearly labelled market depreciation estimate — never this fiscal table. This page exists because the forfaitaire afschrijvingstabel is the Netherlands' official reference for age-based vehicle depreciation.