Mileage Allowance (Kilometervergoeding) Calculator Netherlands
Work out the commuting allowance an employer pays per month and per year in the Netherlands, and how much of it is tax-free: in 2026 €0.25 per kilometre.
This calculator applies Dutch rules. Text translated from Dutch; the Dutch version prevails. Open the Dutch version
Allowance per month
€178.33
Return
Allowance per year
€2,140.00
Tax-free per year
€2,140.00
Taxed per year
€0.00
Kilometres per year
8,560
Please note: This is an example calculation, not financial advice. Personal circumstances, changes in rules and rates, and additional costs are not included. If in doubt, talk to a financial adviser.
How this number is calculated
The blocks use your input. Change a value above and they update with it.
Step 1 · Kilometres per travel day
Step 2 · Travel days per year
Step 3 · Kilometres per year
Step 4 · Allowance per year
Step 5 · Allowance per month
How the calculation works
How much commuting allowance (kilometervergoeding) can an employer pay for your journey to work, and how much of it is tax-free? Enter the distance, your travel days and the allowance per kilometre.
We multiply the kilometres per travel day by the number of travel days per year. For a fixed allowance the Dutch Tax Administration uses 214 travel days a year (art. 31a, paragraph 2, Wage Tax Act 1964). That is the legal basis for 5 travel days a week. For fewer days we scale it down in proportion ourselves: 4 days is four fifths of that.
Up to €0.25 per kilometre the allowance is tax-free. That amount has applied since 1 January 2026; before that it was € 0.23. If the employer pays more, the part above it is taxable wage.
Formula
Kilometres per year = distance × 1 or 2 × 214 × travel days per week ÷ 5. Allowance = kilometres per year × allowance per km. Tax-free = kilometres per year × the allowance up to €0.25.
Assumptions
- The tax-free amount is €0.25 per kilometre, for 2026.
- We use 214 travel days a year at 5 days a week (legal basis); for fewer days we scale in proportion, which is our own derivation.
- It is the tax-free maximum: an employer does not have to pay any allowance, unless a collective agreement or contract says so.
- If actual trips are claimed, the real number of kilometres counts.
Example calculations
The button fills in the calculator above, so you can carry on from there.
-
Five days a week
Allowance per month
€178.33
One-way distance (km) 20 · Return · Travel days per week 5 · Allowance per km €0.25
-
Three days a week
Allowance per month
€157.29
One-way distance (km) 35 · Return · Travel days per week 3 · Allowance per km €0.21
-
More than €0.25 per km
Allowance per month
€64.20
One-way distance (km) 15 · One way · Travel days per week 4 · Allowance per km €0.30
Frequently asked questions
Does the €0.25 also apply if I cycle or use public transport?
Yes. The tax-free mileage allowance applies to any means of transport. For public transport the employer may also reimburse the actual cost of your ticket tax-free.
Can my employer pay more than €0.25 per kilometre?
Yes, but the part above €0.25 is taxable wage. Wage tax is withheld on it.
Does my employer have to pay a mileage allowance?
Not by default. It is a tax-free maximum, not an entitlement. It is only due if your employment contract, company rules or the collective labour agreement (CAO) of your sector provide for it.
Does this also apply to self-employed people (zzp)?
A self-employed person can deduct €0.25 per business kilometre in 2026 from their profit when using their own transport.
Sources and checks
Sources
- Verhoging onbelaste kilometervergoeding: hoe verwerkt u dit in de loonaangifte? | Belastingdienst (opens in a new tab)
- KG:204:2022:22 Toepassing vaste reiskostenvergoeding vanaf 2022 | Belastingdienst (opens in a new tab)
- Paying your employees travel allowance | Business.gov.nl (Dutch Tax Administration and partners) (opens in a new tab)
How we check it
This calculator has 5 fixed checks: 4 calculations with a result that is fixed in advance, and 1 cases of invalid input that must be rejected. They all run automatically every time we publish; if one fails, the calculator does not go live.
See the calculations
- One-way distance (km) 20 · Return · Travel days per week 5 · Allowance per km €0.25 → Allowance per month €178.33
- One-way distance (km) 35 · Return · Travel days per week 3 · Allowance per km €0.21 → Allowance per month €157.29
- One-way distance (km) 15 · One way · Travel days per week 4 · Allowance per km €0.30 → Allowance per month €64.20
- One-way distance (km) 10 · Return · Travel days per week 2 · Allowance per km €0.25 → Allowance per month €35.67
Last reviewed: · How we build and check our calculators
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