Youngtimer Calculator: Dutch Company Car Tax, 2026 and 2027

Youngtimer calculator: net tax on an older company car benefit in the Netherlands

In the Netherlands a company car of 16 years or older, known as a youngtimer, is taxed on 35% of its current market value, and the original list price is left out of the sum. Enter a Dutch licence plate or choose from 200 popular youngtimers to see the net tax on the company car benefit per month and for every year from 2026 to 2032. The calculator follows the Dutch cabinet’s proposal of 15 September 2026, still awaiting approval by parliament, which sets the age limit at 17 years in 2027 and 20 years from 2028. Under a transition rule, cars from 2010 that were already company cars at the end of 2025 stay youngtimers for all of 2027.

Main facts A youngtimer is a company car of 16 years or older, which in 2026 means model year 2010 or older. The taxable benefit is 35% of the market value, compared with 25% of the list price under the normal rule for cars of that age, and only the market value counts. We checked these facts with the Dutch tax office (Belastingdienst) on 5 September 2026.

Holdwise Youngtimer Calculator: net tax on the company car benefit in 2026 and 2027

Calculated under the cabinet proposal of 15 September 2026, still awaiting approval.

Quick: your Dutch licence plate

The Dutch vehicle authority (RDW) gives the date of first registration, make and model and the original list price. Foreign plate, plate unknown, or still to buy? Choose your car below.

1. Which car?

Car missing from the list? Choose “I fill it in myself”. The calculator works for any car.

2. When was the car first registered?

The date of first registration is on the registration certificate. Month unknown? Leave January.

3. What was the list price, and what is the car worth now?

€

List price then (the Dutch catalogue value, including VAT and the car tax called bpm)

€

Value now (the market value: what a buyer pays today)

Choose a car from the list and we fill in guide prices. Change them as you like.

4. Your salary or other income per year (0 is fine)

€

The taxable benefit comes on top of this income, and you pay tax on it. If your income is low or zero, the tax on the benefit is low or even zero, because of the discounts on income tax that everyone gets (the tax credits). The calculator works it out with the 2026 rates.

5. Two questions about the company

Did you already drive this car through the company in 2025?

Is the car on the company before 1 January 2027?

From 2027 the BV pays an employer levy of 12% on the list price of every petrol, diesel, LPG or hybrid car that is also driven privately. A fully electric car is outside this levy. If the car is already on the company before 2027, it is exempt until 17 September 2030 under current law. The cabinet wants to extend this to 31 December 2030. The levy for that car would then start on 1 January 2031. This is in the bill for other tax measures 2027 and is still a proposal.

6. Three more things

Do you drive it through a BV, or as a sole trader?

Do you drive less than 500 kilometres per year privately?

Fuel

Enter a Dutch licence plate and the fuel type comes from the RDW data.

Net tax on the company car benefit in 2026

…

per month

2027 under the cabinet proposal, still awaiting approval

Year by year

Year	Youngtimer?	Taxable benefit per year	You, net per month	The BV pays

How you pay this, and when

All together, per year

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What the rule saves you

Compare with a new company car

€

List price of that new car

This shows net tax on the company car benefit, excluding maintenance, insurance, fuel and depreciation. All years use 2026 income tax rates and tax credits. Amounts for 2027 onwards are indicative and follow the cabinet proposal of 15 September 2026, still awaiting approval. The real taxable benefit depends on the date on the registration certificate and a valuation of the market value.

Frequently asked questions

What is the Dutch youngtimer rule?

A company car that you also drive privately gives you a taxable benefit, an amount added to your income. For a normal car the benefit is 22% of the list price per year (25% for cars from before 2017), while for a car of 16 years or older, a youngtimer, it is 35% of the current market value. Because an old luxury car is worth a fraction of its list price, the benefit is low.

Which cars are youngtimers in 2026?

In 2026 every company car that is 16 years or older counts as a youngtimer, measured from the date of first registration. That means model year 2010 and older, from the month the car turns sixteen.

Does the list price or the market value count?

For a youngtimer only the market value counts. The list price applies again when the car loses its youngtimer status, and it is also the basis for the employer levy of 12% that a BV pays from 2027.

What changes for youngtimers in 2027?

On 15 September 2026 the Dutch cabinet proposed an age limit of 17 years in 2027 and 20 years from 2028, a change that parliament still has to approve. Under a transition rule, a car from 2010 that was already a company car at the end of 2025 stays a youngtimer for all of 2027, and cars from 2009 and older are already 17 on 1 January 2027. The calculator uses this proposal, which is still awaiting approval.

Does this apply to expats with a Dutch BV?

The rule applies to every company car in the Netherlands, whoever owns the company, so expats with a Dutch BV fall under it too. The taxable benefit is added to your Dutch salary as director.

How the calculation works

A company car that you also drive privately gives you a taxable benefit, an amount added to your income on which you pay income tax. For a normal car the benefit is 22% of the list price (25% for cars from before 2017), while for a youngtimer of 16 years or older the tax office uses 35% of what the car is worth now. Because a luxury car of sixteen years is worth a fraction of its list price, the benefit is low.

Example: Mercedes S 500 from 2009	As a youngtimer	Under the normal rule
Base	Market value €17,000	List price €135,000
Taxable benefit per year	35% = €5,950	25% = €33,750
Net per month at 49.5%	€245	€1,392

Example: Mercedes S 500 from 2009

As a youngtimer

Under the normal rule

Base

Market value €17,000

List price €135,000

Taxable benefit per year

35% = €5,950

25% = €33,750

Net per month at 49.5%

€245

€1,392

How to set the market value

The market value is what a buyer would pay for your car today. Compare the asking prices of the same model and year, using the links in the calculator, take a few percent off, and have a valuation report made, because that report is your proof in a tax audit. If the report is missing, the tax inspector can set the value.

How the calculator uses a Dutch licence plate

The Dutch vehicle authority (RDW) keeps the register of all licence plates, and its data is public. From your plate, the calculator takes the date of first registration, the make and model, and the list price at that time. The date of first registration sets the month from which your car counts as a youngtimer. The calculator uses the list price for two lines only, namely what you pay once the car loses its youngtimer status and the employer levy of the BV, while the taxable benefit itself depends only on the market value.

The amounts show only the net tax on the company car benefit, which is one part of the total car costs, and leave out maintenance, insurance, fuel and depreciation. The calculation applies the 2026 income tax rates and tax credits to later years as well, so the amounts for those years are indicative.

The cabinet proposal for 2027, still awaiting approval

In the Tax Plan 2027 of 15 September 2026, the Dutch cabinet proposes an age limit of 17 years in 2027 and 20 years from 2028, which replaces the earlier plan to raise the limit to 25 years and still needs the approval of parliament. A transition rule covers cars first registered in 2010, which turned 16 during 2026, so such a car stays a youngtimer for all of 2027 if it was already a company car on 31 December 2025, even when it turns 17 only later that year. Cars from 2009 and older are already 17 on 1 January 2027 and count as youngtimers. The calculator applies this proposal and shows in which years your car counts as a youngtimer. In Dutch, the list of 200 luxury youngtimers is on Beste youngtimer 2027 and the rule itself on De youngtimerregeling in 2027. For expats with a Dutch BV, the benefit is added to the salary as director, which the director salary in 2026 explains.