{"id":20797,"date":"2025-07-02T15:01:52","date_gmt":"2025-07-02T13:01:52","guid":{"rendered":"https:\/\/vanpasse.nl\/?p=20797"},"modified":"2026-09-14T18:31:44","modified_gmt":"2026-09-14T16:31:44","slug":"vat-on-taxi-costs-zzp","status":"publish","type":"post","link":"https:\/\/vanpasse.nl\/en\/kennisbank\/belastingen\/btw-op-taxikosten-zzp\/","title":{"rendered":"VAT on taxi: deductible?"},"content":{"rendered":"

How much VAT is there on taxi rides?<\/strong><\/h2>\n

Standard domestic taxi transport is subject to 9% VAT. A driver who transports you in your own car for a fee is subject to 21%. Therefore, check the service and the country to which the proof relates. See the VAT rate for passenger transport<\/a>.<\/p>\n

Example: a domestic business taxi journey costs \u20ac54.50 including 9% VAT. The VAT portion is \u20ac54.50 \u00d7 9\/109 = \u20ac4.50. If you have full deduction rights, record \u20ac50 in travel expenses and \u20ac4.50 in input VAT. Do not calculate 9% of the VAT-inclusive price.<\/p>\n

 <\/p>\n

When is VAT on taxi costs deductible?<\/strong><\/h2>\n

The VAT on a taxi ride is deductible if the ride is business-related and your company has VAT-taxed turnover. The tax authorities look at the purpose of the trip and not at the means of transport. If you use the taxi for private purposes or for commuting, the VAT is not deductible. Similarly, if you have exclusively exempt turnover or use the small business scheme, you may not reclaim VAT.<\/p>\n

In practice, VAT on taxi expenses is deductible if all the conditions below are met:<\/p>\n