{"id":413,"date":"2016-11-14T10:03:26","date_gmt":"2016-11-14T09:03:26","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/kilometervergoeding-naar-e-022-belastingvrij\/"},"modified":"2026-03-03T10:32:49","modified_gmt":"2026-03-03T09:32:49","slug":"kilometre-allowance-to-e-022-tax-free","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/kilometervergoeding-naar-e-022-belastingvrij\/","title":{"rendered":"Mileage allowance to \u20ac0.22 tax-free?"},"content":{"rendered":"

\"mileage<\/p>\n

The amount of the tax-free mileage allowance is common knowledge: \u20ac0.19 per kilometre. The Association of Business Drivers (VZR)<\/a> made another attempt to increase this amount to \u20ac0.22 per kilometre.<\/p>\n

Variable costs only<\/h4>\n

In 2009, the last attempt was made to set the tax-free mileage allowance at a higher amount than \u20ac0.19. Then-Secretary of State for Finance De Jager replied that \u20ac0.19 per kilometre is more than adequate compensation. After all, the tax-free mileage allowance is only intended to cover the variable costs of the car. Calculations by Nibud and the Consumers' Association at the time showed that the variable cost of a mid-size passenger car, running on petrol, was \u20ac0.16 per kilometre.<\/p>\n

Incidentally, the tax-free mileage allowance was already higher in the past. In 2003, employees could still be paid \u20ac0.28 (and before that, Fl. 0.60) per business kilometre tax-free.<\/p>\n

Tax-free mileage allowance<\/h4>\n

The kilometre allowance of \u20ac0.19 may be paid tax-free by employers for business and commuting kilometres travelled by an employee using his or her own means of transport. So also for kilometres travelled by public transport, bicycle or on foot. Of course, the employer must be able to substantiate that business or commuting kilometres have been reimbursed.
\nThe mileage allowance is part of the targeted exemptions. It does not affect the free space of the working expenses scheme.<\/p>\n

An employee driving a company car obviously cannot also receive a tax-free mileage allowance.<\/p>\n

Mileage allowance covers all costs<\/h4>\n

With the \u20ac0.19 per kilometre, all costs associated with the use of the car are deemed to be covered. For example, parking, toll and ferry fees may not be reimbursed tax-free in addition to the kilometre allowance of \u20ac0.19 per kilometre.<\/p>\n

Example<\/em>
\nAn employee drives to a customer. The distance there and back is 100 kilometres. The employee parks in a car park for which he pays a \u20ac5 parking fee.<\/em>
\nThe employer reimburses the employee for this trip: \u20ac24 (100 * \u20ac0.19 = \u20ac19 + the \u20ac5 parking fee).<\/em><\/p>\n

The \u20ac19 mileage allowance is tax-free (targeted exemption). The \u20ac5 parking fee is taxed, but can be designated as a final taxable item. To the extent that this fits within the free space of the work-related costs scheme, this allowance is exempt. To the extent that the free allowance is exceeded, the employer is liable for payroll tax at the final levy rate of 80%.<\/em><\/p>\n

Employees with a company car are allowed to receive tax-free reimbursement of parking, toll and ferry fees. This is then a reimbursement for so-called intermediate costs.<\/p>\n

To be clear, employers may decide the amount of mileage reimbursement they pay their employees. In practice, the maximum tax-free reimbursement amount is often used. But apart from agreements in collective agreements, employers are free to use a higher or lower amount. If a higher amount than \u20ac0.19 per kilometre is paid, the excess is fiscally excessive and therefore subject to payroll tax.<\/p>\n

Public transport<\/h4>\n

If the employee travels by public transport for business or commuting purposes, the employer may choose between tax-free:<\/p>\n