For employers and employees
Calculate travel allowance 2026
How much travel allowance may you receive or give tax-free? Enter the distance to work and the number of days per week. You immediately see the maximum per month: in 2026 that is €0.25 per kilometre (was €0.23).
Travel allowance
| Breakdown | Amount |
|---|
Explanation: calculate travel allowance 2026
In 2026 an employer may give a travel allowance of at most €0.25 per kilometre tax-free for commuting and business kilometres (targeted exemption in the work-related costs scheme). The amount was increased from €0.23 to €0.25 retroactively to 1 January 2026. For the same day you do not give both a tax-free travel allowance and a tax-free working-from-home allowance. What else an employee costs, see the employer cost calculator.
Frequently asked questions
How much travel allowance is tax-free in 2026?
At most €0.25 per kilometre (was €0.23). The increase applies retroactively from 1 January 2026. The amount is in the figures annex to the Wage Tax Newsletter 2026 (issue 4) and has been confirmed by the Tax Administration.
May I give a fixed monthly travel allowance?
Yes, with a fixed travel pattern. You may assume at most 214 days per year at 5 days per week, pro rata for fewer days. If the employee travels at least 128 days per year (or 36 weeks × the expected number of days per week), you generally do not need to recalculate for temporary absence.
May I give travel allowance and working-from-home allowance on the same day?
No, for the same day you give either a tax-free travel allowance or a tax-free working-from-home allowance, not both. If the employee works part of the day at home and part at the office, you choose one of the two.
What happens to the amount above €0.25 per km?
The excess is not specifically exempt. As an employer you can designate it as final levy wages in the free allowance of the work-related costs scheme; otherwise it is taxable salary for the employee. For public transport, actual costs may also be reimbursed tax-free.
Note: indicative, not advice
This calculation is an indication based on general statutory rules and 2026 rates and does not constitute tax, legal or payroll advice. The mileage allowance is a targeted exemption; the employer must designate it. Any excess can fall within the free allowance of the work-related costs scheme or is taxable salary. Not included: netting scheme, public transport passes, recalculation on joining/leaving and the exact 36-week/128-day recalculation. No rights can be derived from this result.
Something wrong or missing? Let us know
Sources & values used
| Item | Amount | Status |
|---|---|---|
| Tax-free mileage allowance 2026 | €0.25 per km (was €0.23; retroactive to 1-1-2026) | Belastingdienst |
| Per day travelled | days per week × 52 weeks (max. 5 days per week) | assumption |
| Fixed allowance | 214 days/year at 5 days/week; × 4/5 … 1/5 for fewer days | art. 31a(7) Wage Tax Act |
| 128-day rule | at ≥ 128 travel days/year no recalculation for temporary absence (indicative) | Tax Administration knowledge group |
| Same day | not both travel and working-from-home allowance tax-free | Belastingdienst |
| Public transport actual costs | also specifically exempt (not calculated here) | not in the calculator |
- Dutch Tax Administration – Increase of the tax-free mileage allowance to €0.25/km (retroactive to 1-1-2026) (in Dutch)
- Dutch government – Maximum mileage allowance own transport (€0.25 per km) (in Dutch)
- Belastingdienst – Payroll tax rates, amounts and percentages from 1 January 2026 (figures annex, PDF, in Dutch) (in Dutch)
- Tax Administration knowledge groups – KG:204:2023:12 fixed travel and working-from-home allowance (214/128-day rule, art. 31a(7) Wage Tax Act 1964) (in Dutch)
- Dutch Tax Administration – What is the work-related costs scheme (WKR)? (in Dutch)
Checked on 6 October 2026.