Motorcycle as a business asset in the Netherlands: 2026 rules for ZZP’ers

When can a ZZP’er treat a motorcycle as a business asset (ondernemingsvermogen) in 2026?

Yes. A motorcycle can be a business asset (ondernemingsvermogen) for a self-employed freelancer (ZZP’er) in the Netherlands. If business use is 10% or less, the motorcycle is mandatory private; if business use is 90% or more, the motorcycle is mandatory business. Between 10% and 90%, the motorcycle is “choice property” and the freelancer may choose, within reasonable limits. The choice affects which costs are deductible and how private rides are corrected each year.

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. The 10% and 90% thresholds matter because the classification determines whether the motorcycle costs sit in business profit (winst uit onderneming) or stay private. A motorcycle on the balance sheet typically leads to deductions for actual costs, plus a private-use correction for personal rides. For other everyday costs, see [deductible expenses for freelancers in the Netherlands](/knowledge-hub/deductible-expenses-freelancers-netherlands).

Business use is normally measured with kilometres (km) over a year: business km divided by total km. A consistent trip log supports the percentage, especially if business use is close to 10% or close to 90%. The trip log should link each ride to a business purpose, such as a client meeting, a work site visit, or a trip to the Chamber of Commerce (KvK) office.

• Estimate business use over 12 months by tracking total km and business km (business km ÷ total km).
• If business use is ≤10%, treat the motorcycle as private and use the €0.23/km method for business rides.
• If business use is ≥90%, put the motorcycle on the business balance sheet and track private rides for the yearly correction.
• Keep a log with 7 fields per trip: date, start, destination, odometer start, odometer end, km, and business purpose.
• Store purchase documents for at least 7 years (invoice, payment proof, and registration details).
• Recheck the percentage once per year, especially after a change like a new client contract or moving cities.

How does VAT (btw) work for a motorcycle used both for business and private rides in 2026?

Input VAT (btw) on a motorcycle is deductible only for the share used for VAT-taxed turnover. For mixed business-and-private use there are 3 methods: deduct nothing, deduct only the business share, or deduct 100% and pay VAT for private use at year-end. For roerende investeringsgoederen, the private-use correction is monitored for 5 years (1/5 per year), which affects VAT across 5 years.

A motorcycle purchase in the Netherlands normally has 21% VAT, so the chosen method can change cash flow by hundreds or thousands of euros. If the motorcycle is treated as business property for VAT, the annual private-use correction is usually reported in the last VAT return (btw-aangifte) of the calendar year. For timing and filing mechanics, see [VAT returns in the Netherlands for expat freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

If the motorcycle is treated as private capital for VAT, the VAT paid on purchase is not deductible, even for business rides. For ongoing costs such as maintenance and repairs, the VAT treatment can differ from the purchase VAT, so invoices must show the entrepreneur as the buyer. At year-end, the entrepreneur should reconcile the estimated private share with the actual private share, and adjust in the final return.

• Method 1 (0% deduction): claim €0 VAT on purchase and €0 VAT on running costs; no year-end private-use correction is needed.
• Method 2 (pro-rata): deduct VAT only for the business share, for example 70% business and 30% private, and keep the calculation for 5 years.
• Method 3 (100% deduction + correction): deduct 100% of input VAT, then pay VAT on the private share in the last return of the year.
• For roerende investeringsgoederen, spread purchase costs into 5 slices: 1/5 in the first-use year and 1/5 in each of the next 4 years.
• Track total km and private km each year so the private share is a number (for example 2,000 private km out of 10,000 total km = 20%).

How do income-tax deductions and private-use correction work for a business motorcycle?

If the motorcycle is on the business balance sheet, the entrepreneur deducts the real running costs (fuel, insurance, repairs) and depreciates (afschrijft) the purchase price over multiple years. Private rides are not deducted: the Dutch tax office requires a private-use correction equal to private km × the actual cost per km. This matters because the correction is based on real €/km, not on catalogue-value percentages used for business cars.

For income tax (inkomstenbelasting), a business asset is usually deducted over time because it lasts more than 1 year. The Dutch tax office describes linear depreciation as (purchase cost − residual value) ÷ useful life, with yearly depreciation capped at 20% of the purchase cost. Small business assets costing less than €450 may be expensed in 1 go instead of depreciated.

To compute the private-use correction, first calculate the actual cost per km: total annual motorcycle costs divided by total annual km. Example: €3,000 total costs ÷ 10,000 km = €0.30 per km; with 2,000 private km, the correction is 2,000 × €0.30 = €600 added back to profit. A trip log should reconcile the business km and private km at least once every 12 months.

• Add up 12 months of costs: fuel, insurance, maintenance, parking, and depreciation for the same calendar year.
• Record 2 odometer numbers per trip (start and end) so total km is an auditable sum.
• Split km into business km and private km; business km must have a documented business purpose.
• Calculate actual km cost: total annual costs ÷ total annual km (for example €3,000 ÷ 10,000 = €0.30).
• Compute the private correction: private km × actual km cost (for example 2,000 × €0.30 = €600).
• Post the correction as a private withdrawal (privéonttrekking) so the profit figure stays correct.

Should a freelancer keep the motorcycle private and deduct €0.23 per km in 2026?

Yes, many freelancers keep the motorcycle private and deduct a fixed €0.23 per business kilometre from profit in 2026. The €0.23 covers all vehicle costs, so separate deductions for fuel, insurance, tolls, or parking are not allowed under this method. For income tax, commuting counts as business kilometres.

The calculation is straightforward: business km × €0.23, based on a trip log for the same calendar year. Example: 5,000 business km in 2026 gives 5,000 × €0.23 = €1,150 deducted from profit. The method applies to a private motorcycle, a private car, or a private bicycle, as long as the vehicle is owned or privately rented.

Compared with putting the motorcycle on the balance sheet, the €0.23 method reduces bookkeeping because only kilometres matter. The balance-sheet approach can be more favourable when business use is high (for example 90%+) and real costs per business km are higher than €0.23. The balance-sheet approach also requires a yearly private-use correction based on actual km costs.

Can you claim the small-scale investment deduction (KIA) on a motorcycle in 2026?

Possibly. In 2026, the small-scale investment deduction (kleinschaligheidsinvesteringsaftrek, KIA) applies if total qualifying investments are between €2,901 and €398,236. The maximum KIA in 2026 is €20,072 (at investments of €71,684 to €132,746), and the percentage is 28% up to €71,683. The motorcycle must be a qualifying business asset, and investments below €450 per asset do not qualify. This can reduce taxable profit by up to €20,072 in 2026.

KIA is calculated on the total qualifying investment in a financial year, not on a single purchase. If the entrepreneur can reclaim VAT in the VAT return, the investment amount for KIA is the purchase price excluding VAT; if VAT is not reclaimable, the amount is including VAT. The KIA table for 2026 has 5 bands, with 0% below €2,901 and 0% above €398,236.

Example: a €12,000 motorcycle plus a €2,000 computer gives €14,000 total investments in 2026. In the €2,901 to €71,683 band, the KIA is 28% of €14,000 = €3,920, reducing taxable profit by €3,920. If the entrepreneur invests €80,000 in total, the KIA is capped at €20,072 for that year.

• Count all qualifying business assets bought in the same year; the 2026 total must be at least €2,901 to get any KIA.
• Use the purchase amount excluding VAT if VAT is deductible; use the amount including VAT if VAT is not deductible.
• Exclude assets with an investment amount under €450 per asset; those do not qualify for KIA.
• Apply 28% to totals up to €71,683; use €20,072 for totals from €71,684 to €132,746.
• Phase out KIA above €132,746 by reducing €20,072 with 7.56% of the amount above €132,746, until €398,236.
• Keep the purchase invoice and payment proof for 7 years so the investment amount is verifiable.

What records must you keep for a business motorcycle, and for how many years?

A freelancer must keep business records for at least 7 years, including records supporting vehicle deductions and VAT calculations. Some records must be kept 10 years, but that longer period mainly applies to real-estate related data, not a motorcycle. For a motorcycle used for business, the core proof is a kilometre log plus invoices showing amounts and VAT, stored so they remain accessible during the full 7-year period.

KvK describes a baseline retention period of 7 years for the core parts of a business administration, such as the sales and purchases records and the general ledger. KvK also notes a 10-year retention period for records related to real estate, which is separate from vehicle files. For a motorcycle file, keep the purchase invoice, yearly cost invoices, and the yearly kilometre summary in one folder per calendar year (for example 2026).

A practical trip log uses 7 fields: date, start location, destination, odometer start, odometer end, km, and business purpose. At year-end, total business km and private km, and store the calculation used for any private-use corrections. If the entrepreneur uses the €0.23/km method, store the calculation (business km × €0.23) next to the trip log for the same year.

• Purchase file (3 items): invoice, payment proof, and registration documents showing the motorcycle identity.
• Cost file (12 months): fuel receipts, insurance invoices, maintenance/repair invoices, and parking receipts with amounts and VAT stated.
• Trip log with 7 fields per ride and a year summary showing total km, business km, and private km as 3 separate numbers.
• VAT file: the method chosen (0%, pro-rata, or 100% + correction) and the year-end calculation stored with the final VAT return.
• Income-tax file: depreciation schedule showing purchase cost, residual value, useful life, and yearly depreciation (max 20% per year).
• Storage rule: keep all files readable for 7 years, including access to any paid software used to store the data.