What is a youngtimer?
From a tax perspective, since 2026, a youngtimer is defined as a car whose first registration was more than 16 years ago; up to and including 2025, this was 15 years. It concerns the date of first registration, not just the year of manufacture: a car that was first registered in the course of 2010 will become a youngtimer in the course of 2026. If you were already driving the car in 2025 and it was older than 15 years on December 31, 2025, it will also fall under the scheme in 2026 due to a transitional arrangement. For these cars, the Tax and Customs Administration calculates the taxable benefit differently than for younger cars. You can read more about the scheme itself, the transition from 2025 to 2026, and the plans for 2027 under the youngtimer scheme.
What tax addition percentage applies in 2026?
For a youngtimer, 35% of the market value applies : what the car is currently worth on the market. For newer cars, the tax addition is calculated based on the list price, the new price including VAT and BPM.
| Type of car | Additional tax 2026 | Basis |
|---|---|---|
| Car with CO₂ emissions, 16 years or younger | 22 % | Catalogue value |
| Fully electric, first registration in 2026 | 18% up to €30.000, 22% above that | Catalogue value |
| Older than 16 years (youngtimer) | 35 % | Market value |
For electric cars, the percentage of the year of first registration continues to apply for 60 months. You can find all percentages and a calculation tool at rekenbijtelling.
How do you calculate the taxable benefit of a youngtimer?
The calculation is simple: taxable benefit = 35% × fair market value . That amount is added to your taxable income. What it costs you net depends on your tax bracket.
Calculation example
You drive a 2008 Volvo XC90 with a current market value of €9.000. Your income falls into the second tax bracket, which is 37,56% in 2026.
- Taxable benefit: 35% × € 9.000 = € 3.150 per year
- Tax on that: approximately €1.183 per year, about €99 per month
For comparison, a newer car with a list price of €50.000:
- Taxable benefit: 22% × € 50.000 = € 11.000 per year
- Tax on that: approximately €4.132 per year, about €344 per month
The greater the difference between the current market value and the old list price, the more advantageous the youngtimer scheme turns out to be.
The 500 km limit and your mileage log
The limit of 500 private kilometers applies per calendar year. If you exceed this limit, you pay taxable benefit for the entire year, including the months in which you were still below the limit. To avoid this taxable benefit, you must demonstrate with a complete mileage log that you stayed below it.
Manual registration is permitted, but it must be complete and accurate. Automatic registration is less prone to errors. The TrackJack PRO Fiscaal holds the Trip Registration Systems Quality Mark.
How do you determine the current market value?
The fair market value is what the car is currently worth on the market, not what you paid for it. You substantiate this with an appraisal report or with comparable cars currently for sale. Document how you arrived at the amount so that you can show it during an inspection.
