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Dutch Mileage Calculator (Kilometervergoeding) - Tax-Free Travel Allowance

Calculate your untaxed travel reimbursement per week, month, and year at the 2026 Dutch tax-free rate of EUR 0.25 per kilometer. Free, instant, and browser-based.

How do you want to enter distance?

Count each single journey: 4 office days = 8 trips.

46 is typical after vacation and public holidays.

2026 tax-free maximum: EUR 0.25 per km.

Reimbursement per year

€2,300.00

9.200 km per year

Per week (200 km)€50.00
Per month (average)€191.67

Based on 2026 figures. This is an indication, not tax or legal advice.

Kilometervergoeding: the Dutch Tax-Free Mileage Allowance

Dutch employers may reimburse business and commuting kilometers free of payroll tax up to a maximum rate set by the Belastingdienst. For 2026 that rate was raised from EUR 0.23 to EUR 0.25 per kilometer, retroactive to 1 January 2026. The rate applies per kilometer actually travelled, regardless of transport mode: car, motorcycle, bicycle, or even walking all qualify at the same rate.

The rate is a tax facility, not an obligation. Whether you actually receive EUR 0.25 per km depends on your employment contract or collective agreement (CAO); many CAOs still specify EUR 0.19, EUR 0.21, or EUR 0.23. Anything your employer pays above the tax-free maximum is treated as regular wages and taxed accordingly, unless the employer allocates it to the free margin of the werkkostenregeling (WKR).

A concrete example: commuting 25 km each way, four office days per week, is 200 km per week. At EUR 0.25 that is EUR 50 per week, and over 46 working weeks EUR 2,300 untaxed per year. Because the reimbursement is untaxed, it is worth considerably more than the same amount as gross salary: an employee in the 37.56% bracket would need roughly EUR 3,680 gross to keep EUR 2,300 net.

Self-employed professionals (zzp) use the same EUR 0.25 rate in reverse: they deduct it from their profit for business kilometers driven with a private car. Calculating your rates as a freelancer? The Freelance Rate Calculator on ToolForte builds travel and other costs into your hourly rate, and the Timesheet Calculator tracks the hours behind those trips. Everything runs in your browser for free.

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How the Mileage Calculator Works

  1. 01Enter kilometers per trip and trips per week, or switch to total kilometers per week.
  2. 02Set your working weeks per year; 46 is typical after vacation and holidays.
  3. 03Keep the 2026 tax-free rate of EUR 0.25 per km or enter the rate from your contract or CAO.
  4. 04Read off your untaxed reimbursement per week, month, and year, with a warning if your rate exceeds the tax-free maximum.

The 2026 Tax-Free Rate

For 2026 the maximum untaxed kilometer reimbursement was raised from EUR 0.23 to EUR 0.25, retroactive to 1 January 2026. The rate applies to commuting and business trips by any transport mode, including bicycle. It is a tax ceiling, not an entitlement: your actual rate comes from your contract or CAO, and anything paid above EUR 0.25 is normally taxed as wages.

When to Use This Calculator

Use it when starting a new job to value the commute reimbursement, when your employer changes the rate or your office days change, or as a freelancer estimating the deductible value of business kilometers driven with a private car.

Common Use Cases

  • Value the commute allowance of a job offer at your actual office days. → Bruto/Netto Calculator
  • Estimate your yearly deduction as a freelancer driving a private car to clients. → Freelance Rate Calculator
  • Check how much of a generous per-km rate above EUR 0.25 will be taxed.

Tips

  • Count single journeys, not days: four office days of 25 km each way is 8 trips and 200 km per week.
  • If your CAO still pays less than EUR 0.25, raising the rate is a tax-free pay rise; worth mentioning in negotiations.
  • Freelancers should log kilometers per trip from day one; a reconstructed log rarely survives a Belastingdienst audit.

Frequently Asked Questions

What is the tax-free mileage rate in the Netherlands in 2026?→
EUR 0.25 per kilometer, raised from EUR 0.23 which applied in 2024 and 2025. The increase took effect retroactively from 1 January 2026 and applies to every mode of transport: car, motorcycle, bicycle, or on foot.
Is my employer required to pay EUR 0.25 per km?→
No. The EUR 0.25 is only the maximum that can be paid free of payroll tax. Your actual entitlement follows from your employment contract or CAO, and many agreements still specify EUR 0.19, EUR 0.21, or EUR 0.23 per kilometer.
What happens if I receive more than EUR 0.25 per km?→
The part above EUR 0.25 is treated as regular wages and taxed accordingly, unless your employer assigns it to the free margin of the werkkostenregeling (WKR). At EUR 0.30 per km over 9,200 km per year, roughly EUR 460 would be taxable.
Does the rate also apply to commuting?→
Yes. Unlike some countries, the Netherlands allows the same untaxed rate for regular home-to-work travel as for business trips. Employers may reimburse actual kilometers or use a fixed monthly allowance based on your travel pattern.
How does this work for freelancers (zzp)?→
Self-employed professionals driving a private car deduct EUR 0.25 per business kilometer from their taxable profit in 2026. Keep a kilometer log with dates, destinations, and distances; at 10,000 business km the deduction is worth EUR 2,500 off your profit.

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