What is changing about the youngtimer scheme?

A youngtimer is in 2026 a car that is 16 years or older, and the addition for private use (bijtelling) then runs on the market value: 35% of the value in economic traffic (dagwaarde) instead of the original list price. The age limit rose in 2026 from 15 to 16 years, and it rises further from 2027. You can find more topics for entrepreneurs on our entrepreneurs hub.

What exactly is a youngtimer?

A youngtimer is a passenger or delivery car that is 16 years or older, counted from the date it was first registered for the road. In 2026 this limit rose from 15 to 16 years. Once the car reaches that age, the way you calculate the addition for private use (bijtelling) changes, and that is exactly why the scheme is interesting for entrepreneurs.

How much addition for private use do you pay on a youngtimer?

For a youngtimer the addition for private use (bijtelling) is 35% of the market value (dagwaarde) of the car, so of its current value and not of the list price when the car was new. Because a sixteen-year-old car has dropped sharply in value, the amount you add is often lower in practice than with a modern company car.

Why is the market value so important?

The market value (dagwaarde) drives the whole calculation, because the 35% is charged on it and not on the list price. Support that value with a valuation or with comparable sales listings, so you can show the figure used if the Belastingdienst asks. Do you drive many business kilometres? Then also read how much you can reimburse tax-free per kilometre.

Which age limit applies in 2026 and 2027?

In 2026 the youngtimer scheme applies to cars of 16 years or older, raised from 15 years through the 2026 Tax Plan (Belastingplan 2026). For cars that turn 16 during 2026 there is transitional relief (overgangsrecht): they keep the favourable addition through 31 December 2026. From 2027 the age limit rises to 25 years, so many cars lose the scheme and fall back on the normal addition. Check the current conditions with the Belastingdienst before you buy a car or move one to the business.

What does this mean for you?

If you drive a depreciated car for business, the youngtimer scheme can be favourable, but the age limit has been raised in recent years and rises further in 2027. Have your situation calculated based on your own market value (dagwaarde) and your own kilometres before you decide, because a wrong assumption about the age can mean a large difference in the addition for private use (bijtelling).

Source: Belastingdienst, belastingdienst.nl. Amounts, percentages and age limits are date-sensitive; check the current scheme before you decide.

Author: Mariusz Mojka.