Tax-free travel allowance increases

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

What has changed?

Are you an employer or self-employed professional without staff (zzp'er)? The tax-free travel allowance (reiskostenvergoeding) has increased from €0.21 per kilometre to €0.23 per kilometre from 1 January 2024.

Are you self-employed (zzp'er)? If you are an entrepreneur for income tax purposes, you can deduct the amount per kilometre from your profit.

Employers can refund their employees’ travel costs free of tax. This also applies to public transport costs. And for taxi, boat, or airplane costs, within reason.

Employers may also choose to refund more than the tax-free kilometre allowance of €0.23. The surplus counts as wages and you have to pay wage tax over this. You can also make use of the discretionary scope in the work-related cost scheme (WKR) for the surplus. This way, the extra travel allowance remains untaxed.

The tax-free travel allowance does not apply to employers who offer their employees a company car or bicycle.

For whom?

  • employers who refund their employees’ travel costs
  • self-employed professionals without staff (zzp’ers) who deduct travel expenses from their profit


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

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO