Tax & Rates

Dutch youngtimer company car rules 2027: 17 years, then 20 years from 2028

Updated: 15 september 2026 Holdwise editorial team Youngtimer Company car Tax Plan 2027

For a director-shareholder with a company car, the youngtimer scheme is the cheapest legal way to drive a comfortable car on the business. The scheme was due to end abruptly in 2027 with a jump of the age threshold to 25 years. The 2027 Tax Plan replaces that jump with 17 years in 2027 and 20 years from 2028.

Short answer

A youngtimer is a company car old enough to be taxed on its market value in place of its list price. The private use addition is 35% of the current market value, which makes an older Mercedes or Volvo far cheaper to drive than a new car. In 2026 the car must be at least 16 years old. The law as written jumped to 25 years in 2027. The 2027 Tax Plan of 15 September 2026 replaces that: 17 years in 2027 and 20 years from 2028. Transition: a car that was already on the company on 31 December 2025 and turned 16 during 2026 (first registered in 2010) stays a youngtimer for all of 2027, even if it only turns 17 later that year. Cars from 2009 and older are already 17 on 1 January 2027 and qualify. Holdwise explains the scheme, the decision and what to do with a youngtimer you drive today.

Status: Proposed on Budget Day. This measure is part of the 2027 Tax Plan the cabinet submitted on 15 September 2026. The lower house votes on 12 November 2026, the senate around 16 December 2026. Every measure in one table: Budget Day 2026 and the Dutch 2027 Tax Plan.

How the scheme works

A company car that is also driven privately adds a taxable amount to your salary: the addition (bijtelling). For a new car that is 22% of the list price, for a new electric car 20% on the first €30,000 in 2027. For a youngtimer the base changes: 35% of the market value on 1 January. A twelve-year-old premium car with a list price of €90,000 and a market value of €15,000 gives an addition of €5,250 a year in place of €19,800. The difference in tax at 49.5% is about €7,200 a year. The full mechanics are in the youngtimer company car on market value.

The decision of 15 September 2026

The 2026 Tax Plan raised the age from 15 to 16 years in 2026 and set 25 years for 2027, which would have ended the scheme for almost every practical car. The 2027 Tax Plan replaces that: 17 years in 2027 and 20 years from 2028, structurally. The jump to 25 years is off the table. Transition (Article XLVII, paragraphs 3 and 4, of the bill): a car that was already on the company on 31 December 2025 and turned 16 during 2026 (first registered in 2010) stays a youngtimer for all of 2027, even if it only turns 17 later that year; this extends the 2026 transition by one year. Cars from 2009 and older are already 17 on 1 January 2027 and qualify. A car from 2011 is 16 in 2027 and therefore out, and only qualifies again from 2031 at 20 years. A car from 2008 is 19 in 2027 and 20 in 2028, so it stays in. The youngtimer calculator uses this decision since 15 September and shows the years in and out for your own car.

What to do with a youngtimer you drive today

Keep the car on the company and keep the paperwork straight: the market value on 1 January, the registration date and the mileage. The transition only matters for cars from 2010 that were on the company at the end of 2025; older cars are already 17. For everyone else the age on 1 January decides: at least 17 in 2027, at least 20 from 2028. A car that falls out of the scheme goes to 22% of the list price (25% for cars from before 2017): for a car with a list price above €40,000 that usually means switching to an older car of 20 years and up, to a newer electric car, or to private ownership with a mileage allowance of €0.25. Cars from 2008 and older are the safe choice for 2028.

Want to see what the plans mean for your own money? The wealth planner 2027 works out salary, dividend, profit kept in the company and private wealth in box 3 on the 2026 and 2027 figures, side by side.

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This article is part of Doing Business in the Netherlands, the complete 2026 guide.

Frequently asked questions

What is a youngtimer in Dutch tax? +

A company car old enough to be taxed on 35% of its market value in place of a percentage of its list price. In 2026 the car must be at least 16 years old.

Does the youngtimer scheme end in 2027? +

No. The 2027 Tax Plan sets the age at 17 years in 2027 and 20 years from 2028. The jump to 25 years is off the table.

I drive a youngtimer now. What happens? +

A car from 2010 that was on the company at the end of 2025 stays in for all of 2027 under the transition rule; a car from 2009 is already 17 and stays in anyway. A car from 2011 is out in 2027 and back in from 2031. A car from 2008 or older stays in. The calculator shows your years.