Deducting public transport and train travel: costs, VAT and proof
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
Public transport has no fixed amount per kilometre: you deduct the actual travel costs and reclaim the 9 percent VAT on passenger transport as input tax.
- Up to € 100 including VAT a simplified invoice is enough, such as an e-ticket or a till receipt.
- If you also use a subscription privately, you deduct only the business share, substantiated with a trip record.
- If you pass travel costs on to your client, the VAT rate of your own service applies, usually 21 percent.
- Taxi transport also falls under the 9 percent rate, because it counts as passenger transport.
If you travel to clients by train, bus, tram or metro, that is one of the simplest deductions there is. Unlike a private car you do not work with a fixed amount per kilometre; you simply deduct what you pay. Yet in practice things often go wrong: trips on a personal card are mixed up, the VAT is forgotten, or a subscription you also use at weekends goes fully into your costs. This article covers which trips count as business, how to reclaim the VAT, which way of paying makes your records easiest and how to split mixed use fairly.
Actual costs, not a fixed amount per kilometre
With your private car you claim € 0.25 per business kilometre. That does not apply to public transport: there you deduct the actual costs in full, whether it is single tickets, a subscription, a taxi ride or a shared bike at the station. The difference with other means of transport is explained in travel costs and mileage.
Business trips are all journeys you make for your business: to a client, to a fixed workplace outside your home such as a flexible desk, to a networking event, a course or a supplier. A day out, visiting family or travelling to your holiday address stay private, even if you catch up on email on the way. If you work from home, every trip to a client is a business trip.
VAT: 9 percent on passenger transport
Passenger transport is subject to the reduced VAT rate of 9 percent: train, bus, tram, metro and the taxi too. You deduct that VAT as input tax in your VAT return, see which VAT rate applies. You need an invoice or receipt showing the VAT. For amounts up to € 100 a simplified invoice, such as an e-ticket or till receipt, is enough; what exactly it must show is explained in purchase invoice requirements.
International train journeys follow different VAT rules, and the ticket often shows no Dutch VAT. Only include VAT as input tax if it appears as Dutch VAT on your invoice. If you stay overnight, VAT on a hotel stay explains how that works. If you use the small business scheme, you reclaim no VAT and deduct the full amount including VAT as costs.
Business travel card or travelling in your own name
Transport companies and mobility providers offer business travel cards, such as the NS Business Card. You then receive one invoice a month in your business's name, with all journeys and the VAT neatly together. If you travel often, that saves a lot of searching. The fixed costs of the card itself are deductible too; if you occasionally use it for a private trip, you correct that part.
If you travel little, a personal travel card or contactless check-in with your bank card is fine, as long as you download the journey overview. Preferably use a card from your business account if your bank and the transport company support it: then every business trip appears in your bank records straight away.
| Way of travelling | Proof for your records | Note |
|---|---|---|
| Single tickets or e-tickets | The ticket or receipt from the app | Store digitally under the right date |
| Contactless check-in with your bank card | Journey overview from the transport company | A business card keeps private and business apart |
| Personal travel card | Monthly transaction overview | Mark business trips separately |
| Business travel card | Monthly invoice in your business's name | Correct private trips |
| Subscription in your own name, mixed use | Invoice plus your trip overview | Deduct only the business share |
Mixed use and your trip record
If you use a subscription for both business and private travel, you deduct only the business share, for income tax and for VAT. You substantiate that share with a simple trip record: date, route, client or purpose of the trip and the amount. At year end this tells you what percentage of your travel was business. Keep the record with your other documents, see storing receipts and invoices digitally.
If you pass your travel costs on to a client, things change. Those costs then form part of your own service and you charge the VAT rate that applies to that service, usually 21 percent, not the 9 percent of the transport. How to show that properly on your invoice is explained in passing costs on to your client.
Worked example: subscription with mixed use
- Youssef's subscription per month, including 9% VAT
- € 109
- Per year excluding VAT
- € 1,200
- VAT per year
- € 108
- Business share according to trip record
- 75%
- Deductible from profit
- € 900
- VAT reclaimed as input tax
- € 81
Result: Youssef deducts € 900 from his profit and reclaims € 81 VAT. The private share of € 327 including VAT stays at his own expense.
Frequently asked questions
May I deduct my travel subscription in full?
Only if you use it exclusively for business. If you also travel privately with it, you deduct the business share based on your trip record.
Is the trip to my regular flexible desk business travel?
Yes. As an entrepreneur, travelling to a workplace outside your home is a business trip, and with public transport you deduct the actual costs.
Which VAT rate applies to a taxi ride?
Also 9 percent, because taxi transport counts as passenger transport. With a receipt or invoice showing the VAT, you deduct it as input tax.
Can I deduct a train trip to a trade fair abroad?
Yes, if the trip is for business you simply deduct the costs from your profit. Foreign VAT on the ticket just does not belong in your Dutch VAT return.
Sources
- The 9 percent VAT rate on passenger transportBelastingdienst · belastingdienst.nl
- Simplified invoice up to € 100Belastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
