An employer can reimburse an employee for using their transport for business journeys as well as for commuting between home and work.
There is a maximum mileage allowance per kilometer that the employer can reimburse tax-free. The maximum tax-free mileage allowance for 2022 is 0,19 euro/km. For 2023, the rate is 0,21 euro/km. There is no difference in the mode of transportation (car, bike, moped,…).
Public transport for commuting
In case the employee commutes to and from work by public transport they may deduct a fixed amount from their income for tax purposes. The employee cannot deduct the actual costs incurred. In case he receives reimbursement from the employer for their commute costs by public transport, he must deduct that reimbursement from this fixed amount.
This fixed amount that an employee may deduct is annually published in the Table for the public transport commuting allowance.
Mileage allowance for commute by public transport for 2022:
|Distance one way||You travel 4 days a week or more||You travel 3 days a week||You travel 2 days a week||You travel 1 day a week|
|0 km to 10 km||€0||€0||€0||€0|
|10 km to 15 km||€478||€359||€239||€120|
|15 km to 20 km||€635||€477||€318||€159|
|20 km to 30 km||€1,059||€ 795||€530||€265|
|30 km to 40 km||€ 1,313||€985||€657||€329|
|40 km to 50 km||€ 1,711||€ 1,284||€856||€428|
|50 km to 60 km||€1,904||€1,428||€952||€476|
|60 km to 70 km||€2,111||€ 1,584||€1,056||€528|
|70 km to 80 km||€2,184||€ 1,638||€1,092||€546|
|80 km to 90 km||€2,214||€ 1,661||€1,107||€554|
|90 km and more||€2,214||*||*||*|
* In this case, the travel deduction is € 0.24 per kilometer of the distance one way times the number of days you travelled in 2022. The deduction is a maximum of €2,214.
To be entitled to the allowance for public transport, you need to meet the following conditions:
- The distance of a one-way journey from your home to work by public transport is more than 10 kilometers;
- You usually travel to work 1 day or more per week or you travel to the same workplace for at least 40 days in a calendar year. You may only count trips that you make there and back within 24 hours.
- You need one of the following statements:
- A public transport statement: with a statement you prove that you have travelled by public transport. Some transportation companies already pass this information on to us. Check the website of your transportation company to see if they pass this information on to the Dutch government. They don’t pass on the data? Request the public transportation statement yourself from the company;
- A travel statement: are you not getting a public transportation statement because you are travelling with separate tickets, a student travel product or with your personal OV chip card? Then request a travel statement from your employer. In any case, it should state your name and address, the name and address of your employer and the number of days per week on which you usually travel to work by public transport.
Additional notes on mileage
- An employer is allowed to pay an employee a higher amount for using their vehicle for business trips or commuting but everything above the approved mileage allowance will be considered taxable income;
- There is a specific tax rule for employees who use a company bicycle for private purposes. These employees will have to add 7% of the recommended retail price of the bicycle to their taxable income each year. This rule applies to bicycles, e-bikes and speed pedelecs paid for by the employer.