Fuel-efficient cars

In the period 1 January 2009 – 1 July 2012, the following criteria apply with respect to exemption from the tax on new passenger cars and motorcycles (BPM):
• Cars running on diesel and CNG (compressed natural gas): CO2 emissions ≤ 95 grams per kilometre.
• Petrol cars, hybrids, liquefied petroleum gas (LPG) and other fuels: CO2 emissions ≤ 110 grams per kilometre.

From 1 July 2012 onwards, the CO2 limits to qualify for BPM exemption will be stricter. Subsequently, from 2013 the rates will be adjusted annually on 1 January. From 1 January 2015, the BPM exemption policy only applies to passenger cars with a maximum CO2 emission of ≤ 82 grams per kilometre.