Mileage allowance in the Netherlands 2026: € 0.25 per km and how to deduct it

Do you travel for business in your own car, bike or motorbike? Then you may charge a fixed amount per kilometre. In 2026 that is € 0.25 per kilometre. This is called the tax-free mileage allowance.

Here it is, simply.

What is the mileage allowance?

It is a fixed amount you may charge per business kilometre, without having to keep receipts for fuel or maintenance. The rate applies to most vehicles: car, motorbike and bike.

In 2026 the rate is € 0.25 per kilometre (in 2025 it was € 0.23).

How does it work for you as a freelancer?

There are two situations:

• Your car is private. Then for your business trips you may record € 0.25 per kilometre as a cost. That lowers your profit, and so your tax.
• Your car is on the business. Then it works differently: your costs are already business costs, and for private trips there is an addition (bijtelling). This article is about the first, most common situation.

An example

Say you drive 3,000 business kilometres in a year in your private car:

You take that € 750 off your profit. At an average tax rate that quickly saves a few hundred euros in tax.

What counts as a business trip?

• To a client or a job.
• To a supplier or the bank.
• To a networking event or a course for your work.

Commuting to a fixed workplace usually doesn't count. Unsure? Ask your bookkeeper.

Log your trips

You must be able to show how many business kilometres you drove. Keep a simple trip log: date, from–to, and the number of kilometres. Do this right after the trip, not from memory at year-end.

Calculate it quickly

Want to know what your kilometres are worth? Use the free mileage tool below. Enter your kilometres and see the amount straight away.

Important

This is a general explanation, not tax advice. Rates and rules can change. For your situation, check belastingdienst.nl or ask your bookkeeper.