Budget Day proposal (2027 Tax Plan, submitted on 15 September 2026). The youngtimer age threshold becomes 17 years in 2027 and 20 years from 2028. The proposal replaces the 25-year threshold that was enacted earlier, but it is still open to change. There is a transition rule in Article XLVII of the bill. It applies to a car that the same person already used as a company car on 31 December 2025. If that car turned 16 during 2026 (first registered in 2010), it stays a youngtimer for all of 2027. This is true even if it only turns 17 later that year. Cars from 2009 and older are already 17 on 1 January 2027, so they qualify. A car from 2011 is too young in 2027 (16 years). It first qualifies in 2031, from the month it turns 20. The youngtimer calculator uses this proposal as its scenario. Under the proposal, the 12% employer levy on fossil-fuel cars starts on 1 January 2031 for cars that became company cars before 2027. The rest of the scheme and the options are described as they were before 15 September.

How the scheme works

Under the main rule, the addition is based on the original Dutch list price. When a car is older than fifteen years, the addition is based on the market value, which is what the car is worth today. In 2026 the percentage is 35% if the car is older than sixteen years. Take a saloon with a list price of €180,000 when new, worth €20,000 today. The addition is €7,000 per year. Under the main rule, it would be €45,000: 25% of the list price, the rate for cars first registered before 2017.

Worked example in the BV

Take a youngtimer with a €25,000 market value, owned by your BV. The addition is €8,750 per year. At the 37.56% bracket, private driving costs €3,287 net per year, or €274 per month. The BV pays for and deducts maintenance, insurance, road tax, fuel and depreciation on the purchase price. For older cars with character, maintenance is the biggest cost, so this deduction is worth a lot.

Proving the market value

The base is the market value on 1 January, or the purchase price if you bought the car during the year. Support it with a valuation list, recent asking prices for comparable cars, or an appraisal report, and keep this in your records. For special cases, such as low mileage or exceptional condition, a formal appraisal is the safest option, and one the tax office will accept.

What to watch

  • The age threshold is hard. The market value counts once the car is older than fifteen years; until then the list price counts. In 2026 the 35% applies once the car is older than sixteen years.
  • Business use. The car is a business asset. Use it for business too, and keep the share of business use credible.
  • Appreciation belongs to the BV. If the BV later sells the youngtimer at a gain, that gain is taxed as corporate profit (19% up to €200,000). This is still cheaper than financing the same car privately out of net income.
  • VAT: for margin-scheme cars the yearly private-use VAT correction is 1.5% of the list price.

The full set of rates (22% standard, 18% electric up to €30,000) is set out in company car tax 2026.

Do you prefer to hand this over? See payroll and administration for a Dutch BV. We do the payslips, the payroll tax, the bookkeeping and the annual accounts, in English.

Related articles

See also Company Car Private Use 2026 and Minimum DGA salary 2019.

Every measure of Budget Day 2026 with its status is in Budget Day 2026: the Dutch 2027 Tax Plan in one table.

What do the plans mean for your own money? Use the wealth planner 2027 to work out salary, dividend, profit kept in the company and private wealth in box 3. You see the 2026 and 2027 figures side by side.