Three separate charges get bundled together in most explanations of what a car costs here: a one-off registration tax, a recurring quarterly one, and a mandatory inspection that is not a tax at all. Newcomers pricing up a first car need to know which of them actually repeats.
Three separate things get lumped together and shouldn't be. BPM is a one-time registration tax based on CO2 emissions, paid when a car first gets a Dutch plate — for a new car from a dealer it's already folded into the price, for a private import you pay it yourself off an age-depreciated table. MRB, the actual recurring tax, is billed quarterly by the Belastingdienst and depends on weight, fuel type and which province you're registered in, since every province adds its own surcharge onto the national base rate. Electric cars aren't exempt anymore: after paying just a quarter of the standard rate in 2025, the discount got cut hard — as of 2026 EVs pay 70% of the standard MRB rate, a rate that holds through 2028, rises to 75% in 2029, and reaches the full rate from 2030 onward. APK isn't a tax at all — it's the mandatory roadworthiness inspection, required from a car's fourth year, costing roughly €30–50 for the check itself plus whatever repairs it turns up.