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Tax-free travel allowance increases to €0.22 per kilometre

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versieEffective date: 1 January 2023

What changes?

Are you an employer or self-employed professional without staff (zzp'er)? The tax-free travel allowance (reiskostenvergoeding) will increase from €0.19 to €0.21 per kilometre as of 1 January 2023. And from 1 January 2024 it will increase to €0.22 per kilometre.

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 allowance. The surplus counts as wages. 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 is expected to enter into effect on 1 January 2023.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).

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