Are travel expenses deductible as a self-employed person?

As a self-employed person, you might make business trips. But do you know which travel expenses you are allowed to deduct from your profit? We are happy to explain the rules for deducting travel expenses as a self-employed person.

Mileage allowance ZZP 2025

In 2025, the maximum tax-free mileage allowance will be €0.23 per kilometre. You can deduct this amount as 'business expenses' when travelling in your private vehicle for your business. Because you can deduct these costs from your profit, you pay less tax and keep more on balance to your business.

Commuting for self-employed workers

Do you travel to a workspace that you actively use for your business? If so, you can deduct this as commuting as an independent entrepreneur. For example, if you rent an office, practice room or workshop.

Also, the following types of trips are always deductible as business kilometres:

• Rides to a customer or potential customer.
• Rides to meeting venues and networking events.
• A visit to a supplier or a business meeting.

Did you know that if you use your own home as a workplace, travelling to a client or remote location also counts as a business trip? Good to know!

Deduct travel costs by public transport or taxi

If you travel by public transport or taxi for business purposes, you can deduct these costs in full from your profit. Make sure you have an invoice or bank statement as proof. You can find a statement of expenses of your trips from the public transport provider (such as NS or OVpay) or the taxi service you used.

Deduct travel expenses with private car

If you use your private car for business trips, you can deduct €0.23 per business kilometre from your entire profit. You cannot deduct other costs such as insurance. That's why it's a good idea to keep a kilometre record that includes:

• The date and time of your ride
• The starting and ending points
• The number of kilometres driven
• The purpose of your business ride

Travel expenses with company car

When your car is in your company's name, different rules apply:

• All costs such as fuel, maintenance, insurance and depreciation are deductible.
• If you also use the car privately, you have to make an adjustment for this private use.
• If you drive more than 500 kilometres a year, then you will pay additional tax.

Passing on travel costs to client

Sometimes you can pass on travel costs to your client. This can be done in two ways:

• As a separate charge on your invoice. For example, you charge €0.23 per kilometre or the cost of a train ticket.
• It is included in your hourly rate. You increase your rate to compensate for travel costs.

It is wise to make clear agreements with your client about the reimbursement of travel expenses. This way, you avoid misunderstandings and know exactly where you stand.

Keep track of your mileage records!

Avoid problems with the tax authorities: keep good records of your mileage! Use an app, an Excel sheet or an accounting programme such as MoneyMonk. Because without proper records, you run the risk that the tax authorities will not accept your deduction. And that means you may have to pay more.

Frequently Asked Questions