Algemene Bestedingsbelasting rates

The rate for deliveries (exclusively be manufacturers) and services is calculated based on the fee in cash or in kind paid for the delivered product or provided service.

The import rate is calculated based on the customs value (= value of product + insurance + transport costs).

Overview of rates per island territory

A deviating general rate and a deviating rate for services in the field of insurances apply in the Saint Eustatius and Saba island territories compared to Bonaire.

Overview of rates per island territory
Island territory	Bonaire	Saint Eustatius and Saba
General rate – deliveries/import	8%	6%
General rate – services	6%	4%
Insurances	7%	5%
Import of passenger car	25%	25%
Import of very efficient passenger car	0%	0%
Goods from outside of the BES islands that have not been imported	0%	0%
Goods exported, stored and/or made subject to a customs regime by a manufacturer intended for export.	0%	0%

Notes to cars

Very efficient passenger cars

A very efficient passenger car is a passenger without any CO2 emissions (electric).

Van and pick-up

A van is defined as a motor vehicle with cargo space not set up for the transport of persons, which is fully equipped with a flat cargo floor and has certain dimensions. These dimensions are derived from the Dutch Act on the Taxation of Passenger Cars and Motorcycles 1992.

Do I have a van or a pick-up?

A so-called pick-up is used often on the BES islands. Depending on the version, a pick-up may be a passenger car or a van. The diagram below sets out the primary characteristics of the distinction between a pick-up and a van.

Distinction between pick-up/van
Type of van	Furnishing	Configuration requirements
Pick-up with open cargo bay, single cabin, and Xtrcab (1.5 cabin)	Open cargo bay	At least 125 cm long and 20 cm wide.
Pick-up with double cabin and open cargo bay.	Open cargo bay	At least 150 cm long and at least 2/3rd of the length that the cargo bay would have without the additional seating space.
		The original cargo bay starts at a fictitious separating wall placed at a distance of 115 cm behind the heaviest point of the steering wheel. At least 40% of the length is placed before the centre of the rear axle.

Generally, the pick-up with a single cabin is considered a van, and the pick-up with a double cabin is considered a passenger car.