BPM means Tax for Passenger Vehicles and Motorcycles. This is a tax related to the use of the Dutch road network with a passenger vehicle or motorcycle by a person residing in the Netherlands or an organization located in the Netherlands.

The date of liability is after registration of a passenger vehicle or motorcycle in the national vehicle registry or the moment of first use on the Dutch road network (for example, if the vehicle has a foreign registration plate). From the 1st July 2015, BPM is also mandatory on registration of a delivery van if this is registered in the name of a private person.