How much can I reimburse tax-free per kilometer in 2026?

In 2025 you can reimburse or deduct 0.23 euro per business kilometre tax-free, and for 2026 an increase to 0.25 euro per kilometre has been announced. Do not count on the higher figure yet, because it is announced, so check the current value with the Belastingdienst before you apply it. You can find more topics for entrepreneurs on our entrepreneurs hub.

What amount applies in 2025 and 2026?

The fixed reference point is 0.23 euro per kilometre in 2025, an amount you may reimburse tax-free or record as a cost. For 2026 an increase to 0.25 euro per kilometre has been announced, but it is announced, so check the current value with the Belastingdienst before you rely on it. As long as the new figure is not confirmed, you stay safe by working with 0.23 euro and correcting the difference later.

Which trips and vehicles does the allowance cover?

The tax-free mileage allowance (onbelaste kilometervergoeding) covers business kilometres (zakelijke kilometers), whether you drive your own car, cycle or take public transport. That is handy, because a short bike ride to a client or a train trip to a networking event also counts at the same fixed amount per kilometre. If you drive an older company car, read also what is changing about the youngtimer scheme, because a different calculation method applies there.

How does the tax-free reimbursement work as an employer?

As an employer you may pay up to this fixed amount per kilometre tax-free to your staff for their business trips. If you pay more than the allowed amount, the part above it is wage and therefore taxed, which shows up both for the employee and in your own administration. So keep the reimbursement at or below the norm and record for each trip how many kilometres it involved.

How do you deduct the kilometres as a self-employed person?

As a self-employed person (ZZP’er) with a private car you deduct the fixed amount per business kilometre in your income tax return. The car stays private property, and you only settle the business trips against the mileage amount, which keeps the calculation clear. This way you avoid including an addition for private use or car costs in your business, and in return you must be able to prove the kilometres driven.

Why is a mileage log so important?

A complete mileage log (kilometeradministratie) is the foundation, because without evidence you cannot back up the reimbursement or deduction during a check. Note per trip the date, the destination, the purpose and the number of kilometres, so the total matches what you reimburse or deduct. Keep that log with your bookkeeping, so you can show a full overview straight away if the Belastingdienst asks.

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

Author: Mariusz Mojka.