TL;DR for 2025

• Private vehicle for business → deduct €0.23 per business km. This fixed rate already covers fuel, parking, tolls, insurance, etc. You can’t deduct those again separately. Belastingdienst

• For freelancers, “commuting” counts as business for income tax (e.g., home → client or rented workspace). Belastingdienst

• Public transport & taxis → costs are deductible; VAT is usually 9% and the ticket itself counts as the invoice for VAT reclaim. Belastingdienst

• International flights/ships → often 0% VAT, so no VAT to reclaim (cost still deductible for income tax). Belastingdienst

• Hotels in NL → 9% VAT in 2025 (heads-up: slated to increase to 21% from 1 Jan 2026; prepayments for 2026 stays already at 21%). Belastingdienst

• Company car → deduct actual costs; watch bijtelling if private use > 500 km/year; keep a proper trip log. Belastingdienst

• Company bike → 7% bijtelling if also used privately; if you keep it private, you can still use €0.23/km for business rides. Belastingdienst

What counts as travel expenses?

Anything directly tied to getting from A to B for work:

• Private vehicle (car, motor, bike) used for business → claim €0.23/km; this replaces separate deductions for fuel, parking, tolls, insurance, etc. Belastingdienst

• Public transport (train, tram, metro, bus) & taxis → business tickets are deductible. VAT is typically 9% for passenger transport, and the ticket is your VAT invoice (no “full” invoice required for OV/taxi). Belastingdienst

• Flights/ships with border crossing → mostly 0% VAT; keep boarding passes/e-tickets for your records. Belastingdienst

• Hotels (NL) → 9% VAT in 2025; note the 2026 change to 21% and the prepayment rule. Belastingdienst

Good to know: For income tax, travel from home to a client, supplier, event, or your rented workspace is treated as business. Belastingdienst

How to claim: choose the right vehicle setup

Option A — Keep the vehicle private

• Deduct €0.23 per business kilometre from your profit.

• No separate deductions for fuel/parking/tolls (already in the €0.23).

• Easiest admin; ideal if you don’t drive huge business mileage. Belastingdienst

Option B — Put the vehicle on the business

• Deduct actual costs (fuel, insurance, maintenance, depreciation, parking, tolls).

• Private use correction applies (bijtelling rules), unless you prove ≤ 500 private km per year with a compliant trip log. Belastingdienst

• More admin; can be tax-efficient if you drive a lot for business.

Bikes, quick guide

• Private bike → use €0.23/km for business rides. Belastingdienst

• Bike on the business → deduct costs, but 7% bijtelling for private use (incl. commuting). Belastingdienst

VAT (btw) on travel, without headaches

• Public transport & taxis (domestic) → 9% VAT; the ticket is your invoice, so you may reclaim input VAT even if the ticket doesn’t print VAT separately. Keep the ticket/NS overview. Belastingdienst

• International flights/sea travel → usually 0% VAT; nothing to reclaim, but the cost is still a business expense for income tax. Belastingdienst

• Hotels in NL (2025) → 9% VAT (changing to 21% from 1 Jan 2026; prepayments for 2026 stays already 21%). Belastingdienst

Charging travel to your client (two simple ways)

1. Bundle in your rate: Build travel into your day/hourly rate—cleanest client experience.

2. List as a line item: Add “Travel expenses” on your invoice. Charge the same VAT rate as your service (common practice) and keep source docs in your files.

Conta tip: If you pass through actual OV/taxi costs, still keep the original ticket for your VAT claim and for audit trail.

Real-world examples

• 100 km client visit by private car
  You deduct 100 × €0.23 = €23 from profit. No extra fuel/parking deduction. Belastingdienst

• Return trip by train (€44 ticket)
  Book €44 as an expense. Reclaim 9% VAT embedded in the ticket (the ticket is your invoice). Belastingdienst

• Three nights in Amsterdam (2025)
  Hotel invoice shows 9% VAT → reclaimable; from 2026, expect 21% VAT (watch prepayments for 2026 stays). Belastingdienst

• International flight to Berlin
  Likely 0% VAT on the ticket; no VAT reclaim. Deduct full cost for income tax. Belastingdienst

What to keep (and for how long)

• Trip log for business km (date, start/end, purpose, odometer or distance). Essential if you use a company car and want to manage bijtelling, and helpful for €0.23/km claims. Belastingdienst

• Tickets, invoices, proofs for all travel.

• Retention: store core records 7 years (VAT/admin rules). Digital is fine—just keep the original format. Belastingdienst

Quick FAQ

What’s the kilometre allowance for freelancers in 2025?
€0.23 per business kilometre when using your private vehicle. Belastingdienst

Does commuting count as business for freelancers?
Yes—for income tax, commuting for a freelancer (e.g., home ↔ client/rented office) is treated as business kilometres. Belastingdienst

Can I reclaim VAT on OV/taxi?
Yes—most domestic passenger transport is 9% VAT, and the ticket serves as the invoice. Belastingdienst

Hotels: 9% or 21%?
2025: 9%, 2026: 21%, and prepayments in 2025 for 2026 stays are already 21%. Belastingdienst

Company car vs private car?

• Private car → simple: €0.23/km.

• Company car → actual costs + possible bijtelling if > 500 private km/year (needs solid trip log). Belastingdienst

How Conta AI makes this effortless (for real)

• OV/taxi VAT, done → we detect 9% VAT on tickets and apply the “ticket = invoice” rule—no manual VAT math. Belastingdienst

• Smart categorisation → flights (0% VAT), hotels (9% in 2025 → 21% in 2026), parking/tolls handled correctly depending on your vehicle setup. Belastingdienst

• One-click exports → VAT return and year-end, always audit-ready.

Learn how Conta AI can automate your finances.

References

• Belastingdienst — Zakelijk gebruik privévervoermiddel 2025 ( €0.23/km; no separate fuel/parking/tolls). Belastingdienst

• Belastingdienst — Gebruik privévervoermiddel (commuting treated as business km for freelancers). Belastingdienst

• Belastingdienst — Btw-tarief personenvervoer (9% VAT). Belastingdienst

• Belastingdienst — Bijzondere facturen: OV/taxi (ticket serves as invoice; 9% reclaimable). Belastingdienst

• Belastingdienst — Internationaal personenvervoer (0% VAT for cross-border air/sea). Belastingdienst

• Belastingdienst — Btw-tarief logies (9% in 2025; 21% from 2026; prepayment rule). Belastingdienst

• Belastingdienst — Privégebruik auto / rittenregistratie (≤ 500 km private; log requirements). Belastingdienst

• Belastingdienst — Administratie bewaren (7-year retention). Belastingdienst