For many entrepreneurs and enthusiasts, the youngtimer scheme is one of the last tax regulations that is truly interesting. This scheme makes it possible to drive an older car, often with a powerful engine, for business purposes relatively cost-effectively. For those less familiar with the rules: with a youngtimer, you pay a 35% addition to taxable income on the current market value, instead of 22% on the original list price. For cars that have depreciated significantly, this can make a considerable difference of euros per month.
However, in the good tradition of the Dutch government, change is on the horizon. The government intends to offset tax revenue by extending the tax benefit for electric cars, and is therefore gradually adjusting the youngtimer scheme. This has major consequences for classic car enthusiasts as well as for the used car market.
What exactly is changing?
- 2026: the age limit of the scheme is raised from 15 to 16 years.
- 2027: a car must be at least 25 years old to still qualify.
With this, the scheme is effectively shifting towards a classic car scheme. The increase is being implemented gradually to give entrepreneurs time to adapt. A sudden jump to 25 years would disrupt many planned purchases. As long as the car is younger than 25 years, the taxable benefit will be 25% of the (historical) list price, not 22% as applies to new cars.
Analysis: what does this mean per car type?
Below are a few examples of popular models and age categories:
- Create a Volkswagen Beetle or Bus T1-T2 will be between 16 and 50 years old in 2026. Younger models of approximately 16–25 years still fall under the youngtimer scheme; truly old Beetles and Buses (40+ years) are already classic cars and remain fiscally attractive. From 2027, the scheme will only apply to cars 25 years and older, causing the younger models to temporarily lose their tax benefit.
- De BMW 3 Series E30 / E36 will be between 26 and 44 years old in 2026. The older E30 models are already classic cars, while the younger E30 and most E36 models still fall under the youngtimer scheme. From 2027, the young driver scheme will expire for the younger E36, making tax-efficient driving more expensive for first-time collectors.
- Create a Mercedes W123 / W124 By 2026, it will largely already be a classic car or will just barely fall within the youngtimer scheme. Little changes for this model from 2027 onwards: it remains fiscally attractive and highly usable for enthusiasts.
- Create a Porsche 911 (964 / 993) will be between 26 and 34 years old in 2026. The older 964 models already partially fall under the classic car definition (≥40 years) or remain youngtimers, while the younger 993 models still fall fully under the youngtimer scheme. From 2027, the 25+ age limit applies: older 911s remain fiscally attractive, while younger 993s partially lose the benefit. This could further stabilize or even increase the value of well-maintained 911s.
- Youngtimers from the 2000s Cars such as the Volkswagen Golf IV, Passat B5, and BMW E46 3-series will be between 23 and 26 years old in 2026. They still just fall under the youngtimer scheme, but from 2027 onwards, they must be at least 25 years old to retain tax benefits. For many buyers, this means that the initial phase of driving these cars for business purposes will become more expensive and that their tax attractiveness will temporarily decrease. This could also affect price pressure on the used car market.
Consequences for the used car market
- Short term (2026): cars just under 16 years of age will lose tax benefits and may become less attractive to business drivers.
- Medium term (from 2027): only cars 25 years or older will be eligible. This changes the supply and price dynamics on the market.
- Strategic advantage: anyone buying a 15-16 year old car now can benefit maximally from the current scheme before the limit is gradually raised.
Advice for enthusiasts and entrepreneurs
- Plan purchases carefully: cars that are just under 16 years old in 2026 are less interesting as youngtimers.
- Focus on older classics: W123, W124, older Porsches, and Volkswagens remain attractive.
- Consider bundles or collections: old youngtimers that are currently tax-efficient could become valuable as classic cars later on.
What can you do?
You have a number of options, depending on whether you are a sole proprietor or a director/major shareholder. Options that apply to everyone are:
- Selling the car to a third party
- No longer drive this car for private use (business trips only)
Options for the sole proprietor
- You write off the car from your business assets and from now on pay the car expenses privately. You can then deduct 23 cents from your profit for every business kilometer driven with this car.
- For VAT purposes, the car can remain business assets, meaning the VAT deduction does not change.
Options for the Director-Major Shareholder
- You can sell the car to yourself privately for its current (low) value.
- In general, the BV must pay VAT on this purchase price.
- The BV can then reimburse you, as a director-major shareholder (employee), 23 cents per business kilometer driven tax-free.
Is your car still tax-efficient?
Quickly check if your classic or youngtimer still has a tax benefit in 2026/2027.
