Tax Plan 2021

CAR

Increase BPM-rates 
The CO2 bracket for the taxation of passenger cars and motorbikes (BPM) will be reduced by 4.2%. In addition, the rates will be indexed, followed by an increase of 4.38%. All this is in order to bring the tax base into line with (expected) technological developments.

Addition 
For new zero-emission cars such as electric cars, the “additional income” in 2020 is 8% of the catalogue value up to € 45,000. In 2021, the additional income is 12% over a maximum of € 40,000. Unlike electric cars, hydrogen cars are not subject to a maximum catalogue value to which the lower additional income rates applies; the lower additional tax rate applies over the full catalogue value.