{"id":19458,"date":"2025-04-15T11:24:40","date_gmt":"2025-04-15T09:24:40","guid":{"rendered":"https:\/\/vanpasse.nl\/?p=19458"},"modified":"2026-09-14T18:06:28","modified_gmt":"2026-09-14T16:06:28","slug":"mileage-allowance-zzp","status":"publish","type":"post","link":"https:\/\/vanpasse.nl\/en\/kennisbank\/aftrekposten\/kilometervergoeding-zzp\/","title":{"rendered":"Mileage allowance for self-employed workers in 2026"},"content":{"rendered":"

What is mileage allowance?<\/strong><\/h2>\n

Mileage allowance is a tax scheme that allows you to deduct business kilometres from your profit. If you drive your own (private) car, motorbike or bicycle to a customer or assignment, the tax authorities consider this to be business kilometres. You may enter a fixed amount per kilometre as expenses for this. This scheme is intended to compensate entrepreneurs for travel expenses such as fuel, maintenance and insurance. The reimbursement only applies to journeys directly related to your business and to private means of transport. If you have a company vehicle, other rules apply.<\/p>\n

 <\/p>\n

How high is mileage allowance in 2026<\/strong>?<\/strong><\/h2>\n

The mileage allowance has been set at 25 cents per kilometre for 2026. This amount applies to all modes of transport that you use privately for business journeys. You may deduct this amount from your profit when filing your income tax return. The increase applies retroactively from 1 January 2026 pursuant to the policy decision of 17 May 2026, section 2.2<\/a>. Did you use \u20ac 0.23 for your calculations earlier in 2026? If so, adjust your calculation for those business miles.<\/p>\n\n\n\n\n\n\n\n\n\n
Year<\/strong><\/td>\nMileage allowance<\/strong><\/td>\n<\/tr>\n
2021<\/td>\n\u20ac 0,19<\/td>\n<\/tr>\n
2022<\/td>\n\u20ac 0,19<\/td>\n<\/tr>\n
2023<\/td>\n\u20ac 0,21<\/td>\n<\/tr>\n
2024<\/td>\n\u20ac 0,23<\/td>\n<\/tr>\n
2025<\/td>\n\u20ac 0,23<\/td>\n<\/tr>\n
2026<\/td>\n\u20ac 0,25<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

This threshold concerns your tax deduction. The rate you agree with a client for travel expenses may be different.<\/p>\n

 <\/p>\n

Calculation of mileage allowance<\/strong><\/h2>\n

Calculate the deduction by multiplying your business kilometres by \u20ac0.25. For example, if you drive 1,000 kilometres for client visits in 2026, you may deduct 1,000 \u00d7 \u20ac0.25 = \u20ac250 from your profit. This is a \u20ac250 profit deduction, not a \u20ac250 net tax refund. The tax benefit depends on your situation. Do not deduct additional fuel or maintenance costs: those are already included.<\/p>\n

Besides deductions, you may also pass on travel expenses to your client. This can be done in two ways: via the invoice or incorporated in your hourly rate. Both options are allowed, as long as you clearly state this in your records and on your invoices.<\/p>\n

On the invoice<\/strong><\/h3>\n

You agree a rate with your client yourself. For example: 100 km \u00d7 \u20ac0.40 = \u20ac40 in travel expenses. This \u20ac40 is turnover; your tax deduction for that journey in 2026 is 100 \u00d7 \u20ac0.25 = \u20ac25. Travel expenses passed on as part of your service generally follow the VAT treatment of that service. For a service subject to 21% VAT, \u20ac8.40 VAT is added in this example. In the case of an exemption or the KOR, this works differently.<\/p>\n

In the hourly rate<\/strong><\/h3>\n

Another option is to include your travel costs in your hourly rate. You then increase your standard rate slightly so that your travel costs are included. This saves administration, especially if you make a lot of short trips. You then don't have to invoice separate travel expenses, but do keep track of your mileage internally for your tax return.<\/p>\n

 <\/p>\n

When does the mileage allowance apply?<\/strong><\/h2>\n

The mileage allowance applies to business journeys made with a private means of transport, even if you hire that means of transport privately. The journeys must be part of your business. The Tax authorities explicitly mention private rent<\/a>. These include journeys to clients, suppliers, business appointments, trade fairs or training courses. Journeys to your own office or workshop outside your home also count. If you live and work at the same address, you cannot claim those journeys.<\/p>\n

You may not include private trips or detours during business trips. The tax authorities only accept the kilometres actually driven for business purposes. It is therefore wise to clearly separate trips between business and private.<\/p>\n

Does the vehicle for income tax belong to your business assets? Then you work with the actual costs and any correction for private use, instead of this kilometre allowance. Read more about the buying a car for business or private use<\/a>.<\/p>\n

 <\/p>\n

Mileage tracking<\/strong><\/h2>\n

A trip registration<\/a> is important to substantiate your business kilometres. You do not routinely submit the records, but the Tax and Customs Administration may ask for them. Record the date, departure and destination addresses, purpose and kilometres for each journey. Fictional example line:<\/strong> 14 September 2026 | Amsterdam office \u2192 Haarlem client \u2192 Amsterdam office | project meeting | 42 business km | 42 \u00d7 \u20ac0.25 = \u20ac10.50 deduction. For your trip, use the actual business distance driven. This can be done on paper, in Excel or using an app.<\/p>\n

Proper registration prevents errors in your tax return. You can also use this to calculate the percentage of business use if you use the car partly privately. Keep your records for at least seven years, as required for entrepreneurs.<\/p>\n

 <\/p>\n

How does the mileage allowance by mode of transport work<\/strong><\/h2>\n

How you apply the mileage allowance depends on the means of transport you use. The rules differ for a private car, a business car or public transport.<\/p>\n

Private car or private bicycle<\/strong><\/h3>\n

If you use your private car or bicycle for business trips, you can deduct 25 cents for each kilometre. This allowance covers all costs of use, such as fuel, maintenance and insurance. Substantiate your business kilometres with your records. Keep invoices for use and maintenance if you also want to deduct VAT; separate rules apply to that.<\/p>\n

Company car, motorbike or bicycle<\/strong><\/h3>\n

For a car, motor<\/a> or bicycle that forms part of your business assets, the actual costs and the applicable rules for private use apply. The adjustment differs depending on the means of transport. The registration alone does not determine how the means of transport is treated for tax purposes.<\/p>\n

Public transport<\/strong><\/h3>\n

If you travel by public transport, you don't get a mileage allowance. Instead, deduct the actual costs, such as train tickets or season tickets. Keep all tickets or invoices to prove business travel.<\/p>\n

 <\/p>\n

VAT on mileage allowance<\/strong><\/h2>\n

You do not calculate VAT deduction on the \u20ac0.25 flat-rate allowance. VAT on maintenance and use can also be deductible for a private car, for the portion relating to business use for VAT-taxable turnover. Commuting counts as private use for VAT purposes; for income tax it is business-related. Therefore, keep the two calculations separate. The Tax authorities explain the VAT rules for your own car<\/a>.<\/p>\n

 <\/p>\n

Common mistakes<\/strong><\/h2>\n

Although mileage reimbursement seems simple, in practice things often go wrong. Entrepreneurs forget rules, use wrong rates or do not keep track of their mileage properly. Below are the most common mistakes made by self-employed entrepreneurs.<\/p>\n