Travel allowance calculator 2026

Calculate how much travel allowance your employer may pay you tax-free for commuting in 2026. With the increased rate of € 0.25 per kilometre and the work-from-home allowance.

Tax-free travel allowance

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per month (fixed allowance / 12)

Travel days per year: –
Kilometres per year (return): –
Tax-free per travel day: –
Tax-free per year: –
Taxable part of your allowance: –
Work-from-home allowance per year: –

Total tax-free per year–

Tax-free travel allowance 2026: € 0.25 per kilometre

In May 2026 the government raised the maximum tax-free travel allowance from € 0.23 to € 0.25 per kilometre, retroactive to 1 January 2026. The rate applies to commuting and business travel regardless of how you travel: car, bicycle, scooter or on foot. For public transport, your employer may instead reimburse the actual costs tax-free.

Your employer is not legally required to reimburse travel costs. Check your collective agreement (cao) or employment contract. If your employer still used € 0.23 for 2026, the difference may be paid out tax-free retroactively.

Fixed allowance: the 214-day rule

An employer may pay a fixed monthly allowance without tracking every trip. If you travel to the same workplace 5 days a week, 214 travel days per year may be used. Fewer days are pro rata: 3 days a week means 128 travel days. With the actual-days method, every day you actually travelled to work counts.

Worked example

You live 20 km from work and travel 5 days a week. Per travel day that is 2 × 20 km × € 0.25 = € 10. Over 214 days that is € 2,140 per year, or € 178.33 per month tax-free.

Work-from-home allowance

For each day you work from home, your employer may pay € 2.45 tax-free in 2026. If you work partly from home and also travel to work on the same day, only one of the two allowances may be paid tax-free for that day.

Frequently asked questions

How much mileage allowance is tax-free in 2026?

In 2026 your employer may reimburse up to € 0.25 per kilometre tax-free for commuting and business travel. The rate was raised from € 0.23 in May 2026 and applies retroactively from 1 January 2026.

What is the 214-day rule?

With a fixed travel allowance, an employer may assume 214 travel days per year if you travel to the same workplace 5 days a week. With fewer days per week, the number of travel days is reduced proportionally, for example 171 days at 4 days a week.

What if my employer pays more than € 0.25 per kilometre?

The part above € 0.25 per kilometre is taxable wage, unless your employer places it in the free allowance of the work-related costs scheme (werkkostenregeling). In that case you pay no tax on it.

Do I get a travel allowance if I cycle?

Yes. The tax-free rate of € 0.25 per kilometre applies regardless of how you travel, including cycling or walking. Whether you actually receive it depends on your employer and collective agreement.

Can I get a mileage allowance with a company car?

No. If you travel in a car provided by your employer, your employer may not pay a tax-free mileage allowance for those kilometres. Private use of a company car is subject to the addition to income (bijtelling).

Official sources

Figures checked on 23 September 2026 against the sources below. Rates for 2027 are announced on Budget Day and take effect on 1 January 2027; we update this calculator when they are final.