Constructors and drivers are set to be awarded double points for the final race of the season from 2014 in a bid to heighten interest in the sport.
But Vettel, who has won the last four drivers' championships and won the final nine races of the 2013 season, believes the changes are unfair and hamper the person who has topped the standings for the majority of the campaign.
"This is absurd and punishes those who have worked hard for a whole season," he told Bild.
"Drivers, fans and experts are horrified.
"I value the old traditions in Formula One and do not understand this new rule."
The 26-year-old also suggested that similar alterations would not be tolerated in football.
"Imagine, in the last Bundesliga match of the season there was suddenly double points," he added.
Other planned changes for next season include drivers choosing their own race numbers, and five-second penalties for minor infringements.