Please be aware that this resource is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.


Mileage

Private Motor Vehicles for Business Trips

When an employee, working for a Belgian employer, uses a private motor vehicle for business reasons, the employer can either reimburse the employee for the actual costs made (based on evidence provided by the employee) or choose to reimburse the employee based on a fixed amount per driven kilometre (the mileage rate).

This mileage rate for motor vehicles set by the government is currently a maximum of €0,4170 per kilometre (as of 01/07/2022 until present). Usually, this mileage rate is updated by the government each year on the 1st of July.

It is allowed for an employer to give a higher mileage rate, but the employer needs to be able to prove that the higher rate is in line with the actual cost per kilometre.

Mileage expenses, based on the official maximum rate applicable, are not taxable in Belgium (nor for income taxes or social security taxes). The distance between the employee’s home and work location has to be excluded from the mileage expenses. The yearly distance for mileage expenses cannot exceed 24.000 km. If it does, the employer/employee needs to prove it.

Bike Commute

In Belgium, there is also a mileage rate for bike rides (currently €0,25 per kilometre). In general, this is limited to commuting between work and home, but in some sectors, it is also allowed for business trips.

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Find out more about mileage reimbursement here.

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