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What is BPM on a motorcycle?
BPM is the Dutch registration tax you pay when a motorcycle gets Dutch plates for the first time. That includes a used Harley imported from America. You file the BPM return after the RDW inspection and pay it before your registration is issued. Other EU countries have their own rules: Germany, for example, has no registration tax at all.
For cars the Dutch tax office uses CO2 emissions. For motorcycles it does not. The basis is the net list price: the Dutch new price without VAT and without BPM.
The BPM rate for motorcycles in 2026
- Net list price up to € 2,133: 9.6% of the net list price.
- Net list price above € 2,133: 19.4% of the net list price, minus € 210.
- Electric motorcycle, such as a LiveWire: a fixed € 206.
Almost every Harley is in the second group. For a used motorcycle, the historical new price counts: what the same model cost new in the Netherlands on the date your bike was first registered in America. You may use the most favourable rate from the period starting 2 months before that first registration up to the RDW inspection.
Depreciation: why a used Harley pays much less
The amount above is the gross BPM. A used motorcycle gets a discount on it for depreciation. You choose the method that works out cheapest:
- Fixed table. Depreciation depends only on the age of the motorcycle. Simple, and usually the best choice for older bikes.
- Price list. You compare the Dutch trade value of a similar motorcycle with the historical new price. This can work out better if the model is worth little in the Netherlands.
- Valuation report. Only allowed if the motorcycle has more than normal wear and damage or is not in a price list. The appraiser must be independent and recognised and inspect the bike within a month before the RDW inspection. The tax office checks these returns extra strictly.
Older than 17 years and 10 months? Then you pay no BPM
With the fixed table, depreciation goes up to 100%. If the first registration date is at least 17 years and 10 months before the RDW inspection, the BPM is € 0. And according to the Dutch tax office, a vehicle of 25 years or older pays no BPM in any case.
Is your motorcycle inspected at the end of 2026? Then, roughly speaking, bikes first registered before 2009 pay no BPM. Shovelheads, Evos and the older Twin Cams included. You always file a BPM return, even if the amount is zero.
Note the difference between model year and first registration date. A 2009 model year Harley may have been sold in 2008, or not until 2010. For BPM, the date it was first put into use counts.
Worked example: a 2018 Street Glide
- First registration in America: 1 June 2018.
- RDW inspection in the Netherlands: 15 November 2026.
- Net list price of this model in the Netherlands in 2018: € 22,000 (made-up figure for illustration).
- Gross BPM: 19.4% of € 22,000 = € 4,268, minus € 210 = € 4,058.
- Age just over 8 years and 5 months. Depreciation from the table: 75% plus 12 × 0.25% = 78%.
- BPM to pay: 22% of € 4,058 = € 893.
The same Street Glide from 2007 pays € 0 with the table.
How to file the BPM return
- The motorcycle is inspected by the RDW. See the American Harley inspection checklist.
- After the inspection you file the BPM return with the Dutch tax office and choose your depreciation method.
- You pay the BPM.
- The RDW then issues the registration. More in registering a Harley from the USA.
BPM is only part of the cost
On top of BPM you pay VAT on import, and import duty if the vehicle was not built in the USA. A motorcycle of 30 years or older in original condition gets a reduced VAT rate, see importing a classic from the USA. The full overview is in the cost of importing a Harley. Want to know for one specific bike? Ask for an all-in calculation.