Travel costs and the mileage allowance in 2026
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
In 2026 you deduct € 0.25 per business kilometre for any private vehicle, bicycle included, and that amount is all-in: fuel, parking and tolls may not be claimed on top.
- For public transport, taxi and plane you deduct the actual costs instead.
- For an entrepreneur, commuting counts as business kilometres, unlike for employees.
- With a company car the per-kilometre allowance lapses and all actual costs become business costs.
- A trip log with date, origin, destination, kilometres and purpose is your evidence in an audit.
As a self-employed person you travel for your work: to clients, suppliers or an on-site assignment. You can deduct those travel costs, but how depends on your means of transport. This article explains the rules and the mileage allowance rate in 2026.
How much is the mileage allowance in 2026?
If you drive business kilometres with a car you keep private, you may deduct a fixed mileage allowance. In 2026 it has been raised to 0.25 euros per kilometre. This allowance applies to every business kilometre and covers all car costs, such as fuel, maintenance and insurance.
What if you travel by public transport?
If you travel by public transport for business, the actual costs are fully deductible. Keep your tickets or the debits from your public transport card or payment card as evidence. This applies to train, bus, tram and metro. If you occasionally use a rental or shared car, see rental and shared cars for business.
Can you use the bike?
For business trips by bike you may use the same mileage allowance of 0.25 euros per kilometre as for the car. If you buy a business bike, separate rules apply and you may be able to put the bike in the business. Keep a trip record here too.
Why is a trip record important?
The tax authorities can ask for evidence of your business kilometres. So keep a trip record with the date, start and end point, number of kilometres and the business purpose. Without documentation you can't apply the mileage allowance.
What you may claim per mode of transport
The 0.25 euro per kilometre allowance applies to any private vehicle used for business: car, motorcycle, scooter and bicycle alike. For public transport and taxis you instead deduct the actual costs.
| Transport | Deduction |
|---|---|
| Private car, motorcycle, scooter or bicycle | € 0.25 per business kilometre |
| Public transport | Actual costs, based on your travel statement |
| Taxi, plane, shared car | Actual costs with an invoice |
| Parking at a business appointment (private car) | Included in the € 0.25; not separately deductible |
| Company car | All costs business, no per-kilometre allowance |
Worked example: what does it yield?
The mileage allowance is often underestimated because each trip involves small amounts. Over a year it adds up firmly, especially once you count commutes to a regular client.
Worked example: three days a week to a client 25 kilometres away
- Kilometres per week (3 x 50 round trip)
- 150 km
- Per year, over 46 working weeks
- 6,900 km
- Deduction: 6,900 x € 0.25
- € 1,725
Result: At a tax burden of around 37 per cent that saves roughly € 640 in tax, for trips you were making anyway
Many business kilometres? Then price up a company car
The 0.25 euros per kilometre is the route for a car that stays private. If you drive a great deal for business, say tens of thousands of kilometres a year, putting the car in the business can become more attractive: all actual costs and the VAT turn business, in exchange for the private-use addition. Which route wins differs per situation; the full trade-off is in buying, leasing or driving privately. If you drive a car that is not yours, for example your partner's, the same allowance per kilometre applies; see driving your partner's car for business.
Whichever you choose, the foundation stays the same: a watertight trip log. How to keep one without making it a day job is covered in keeping a mileage log.
Frequently asked questions
What mileage allowance may I deduct in 2026?
€ 0.25 per business kilometre with a private vehicle: car, motorcycle, scooter or bicycle. You deduct it as a cost in your profit calculation; no money comes in, you pay less tax.
Does commuting count?
For an entrepreneur, yes: trips between home and a regular workplace or client are business kilometres. That differs from employees.
May I deduct parking separately?
Not on top of the mileage allowance; the € 0.25 is all-in. Only with a company car is parking a separate business cost.
How do I prove my business kilometres?
With a trip log: date, origin, destination, kilometres and business purpose. An app or spreadsheet suffices. See keeping a mileage log.
Can I combine public transport costs and mileage?
Yes, per trip you follow what actually happened: the train to the client is actual costs, cycling to the station is € 0.25 per kilometre for that leg.
Can I deduct kilometres I also charge to the client?
Yes. What you charge on is turnover (with VAT at your main service's rate), and your own € 0.25 per kilometre deduction stands apart from it.
Sources
- Business use of a private vehicle in 2026Belastingdienst · 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.
