Offering tax-free public transport card easier for employers

Published by:
Netherlands Enterprise Agency, RVO
Netherlands Enterprise Agency, RVO
< 1 min read
Nederlandse versie
Effective date: 1 January 2024

What has changed?

Do you employ staff? From 1 January 2024, you no longer have to deduct wage tax from your employees’ wages if you pay them back for the costs of a public transport card (an ‘ov-kaart’). This is on condition that your employee uses the card for business travel. Previously you had to deduct wage tax if the employee did not use the card often enough for business travel.

This measure makes it easier for you to offer a tax-free public transport card. And your employee does not have to pay extra wage tax.

From 2024, these are the situations in which you do not have to deduct wage tax:

  • You supply the card: you buy the public transport card and your employee is the owner and uses the public transport card for business travel.
  • You pay back the public transport card: your employee buys and owns the public transport card and you pay them back the costs. Your employee uses the card for business travel.

For whom?

  • entrepreneurs who employ staff


The change in law has come into effect on 1 January 2024.

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO