Please note: The effective date of this measure is not yet final. The change in law will enter into effect on 1 January 2024. self-employed professionals without staff ( zzp’ers) who deduct travel expenses from their profit.
The tax-free travel allowance does not apply to employers who offer their employees a company car or bicycle. This way, the extra travel allowance remains untaxed.
You can also make use of the discretionary scope in the work-related cost scheme (WKR) for the surplus. The surplus counts as wages and you have to pay wage tax over this. And for taxi, boat, or airplane costs, within reason.Įmployers may also choose to refund more than the tax-free kilometre allowance of €0.23.
This also applies to public transport costs. Are you an employer or self-employed professional without staff ( zzp'er)? The tax-free travel allowance ( reiskostenvergoeding) will increase from €0.21 per kilometre to €0.23 per kilometre from 1 January 2024.Īre you self-employed ( zzp'er)? If you are an entrepreneur for income tax purposes, you can deduct the amount per kilometre from your profit.Įmployers can refund their employees’ travel costs free of tax.
