The government is once again implementing changes to the tax rules for company cars. While the additional tax liability for electric cars will remain favorable for longer, the youngtimer scheme will be significantly tightened in 2027. This will primarily affect company drivers who consciously choose an older car and, thanks to its low residual value, drive in a tax-efficient manner.

Simplification of the tax rules for youngtimers

Adjustment of the age limit

Until now, a car 15 years or older qualifies as a youngtimer. Business drivers then pay a 35% tax addition on the current market value, which is considerably lower than the 22% tax addition on the list price. The introduction of the youngtimer scheme in 2027 will change this dramatically.

Starting in 2026, the age limit will rise to 16. In 2027, this limit will rise even further: a car will then only be considered a youngtimer if it's 25 years old. This means a large group of drivers will lose their tax benefits or will have to keep driving their car until it reaches the new age limit. 
Update 17-12-2025: Cars that are currently 15 years old will remain covered by the youngtimer scheme throughout 2026. The age limit increase to sixteen will therefore not take effect, providing additional flexibility during the transition to the new scheme.

Why these changes are being implemented

The government is gradually increasing the additional tax benefit for electric cars. While an immediate increase to 22 percent was initially planned, this will now be extended until 2028. The extended retention of the tax benefit for EV drivers must be compensated for, and this will be done through the 2027 youngtimer scheme. According to the decision, this adjustment contributes to the further greening of the vehicle fleet.

What does this mean for your situation?

Impact on additional tax and costs

The stricter tax rules for youngtimers mean that business drivers with a car between 15 and 24 years old will pay significantly more additional tax starting in 2027. Cars in this category will now fall under the normal additional tax rules, based on list price instead of current market value.

Trip registration remains important

Even with the new 2027 youngtimer regulation, accurate mileage records remain essential. Whether you drive a youngtimer or a newer company car, accurate mileage recording is essential for tax audits and preventing additional assessments.

Ready to see how Snowflake works?

The 2027 Youngtimer scheme represents a major change for anyone driving an older car for business purposes. Due to the increased age limit and the elimination of tax benefits, many drivers will have to reconsider their strategy. Consequently, good preparation, insight into costs, and accurate mileage records become more important than ever.