Travel expenses for freelancers in the Netherlands (2026): what you can deduct and how to prove it

What travel expenses can a freelancer in the Netherlands deduct in 2026?

In 2026, a Dutch freelancer can deduct travel expenses that are made for business (zakelijke kosten) from taxable profit. Public transport, taxi, and flight tickets are generally deductible at 100% of the actual cost. If the vehicle is privately owned (private car, motorbike, or bicycle), a fixed €0.23 per business kilometre can be deducted from profit. Costs must be reasonable and properly documented.

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. Travel costs are deductible only when the travel has a clear business purpose (for example, visiting a client, a work site, or a paid conference). The income tax return (inkomstenbelastingaangifte) uses your business profit, so every €100 of valid travel costs lowers profit by €100.

If an expense is partly private and partly business, only the business part is deductible. When VAT (btw) is reclaimable, the income-tax expense is usually recorded excluding VAT; when VAT is blocked, the cost is higher in practice. See the broader list of costs in the guide to [deductible business expenses](/knowledge-hub/deductible-expenses-freelancers-netherlands).

• Public transport, taxi, and flights: 100% of the actual ticket cost when the trip is business.
• Private vehicle (car/motorbike/bike): €0.23 per business kilometre (2026) with no separate fuel/parking deduction.
• Parking and tolls: deductible when directly linked to a business trip (amount on the receipt).
• Business car (auto van de zaak): car costs are deductible, but private use can trigger a profit add-back (bijtelling) of 18% or 22% in 2026 unless you stay under 500 private km/year.
• Business trips with meals and accommodation can be "limited deductible costs" (beperkt aftrekbare kosten): the 2026 threshold is €5,700, or you can choose an 80% deduction.
• If you recharge travel costs to a client, you typically record the recharge as revenue and the underlying cost as an expense (both amounts documented).

How do you deduct public transport, taxi, and flight costs as a ZZP in 2026?

For public transport (OV), taxi, and flights, the income-tax rule for freelancers is: deduct 100% of the actual business travel cost, as long as you can prove the trip and the amount. For OV-chipkaart travel, the proof is usually a travel statement; for taxi, a receipt or invoice; and for flights, the ticket plus booking confirmation. Keep the evidence in your records.

The Belastingdienst expects proof that the cost was actually incurred and that the travel was business-related. For trains and metro, keep the ticket or an OV-chipkaart travel overview that shows the date, route, and price. For taxi, keep a receipt with the trip date and fare; for flights, keep the booking confirmation and payment proof.

For VAT (btw), passenger transport such as public transport and taxi generally falls under the 9% VAT rate in the Netherlands. If you recharge travel costs to a client, make sure the client invoice clearly shows the recharge amount and the VAT treatment you apply.

• Write the business reason on the receipt (e.g., “client meeting in Utrecht”) within 7 days.
• Store tickets/receipts in the same month as the trip date (e.g., January trips filed in January).
• For OV-chipkaart, download a trip overview at least once per quarter (4 times per year).
• If you share a trip (business + private), split the cost and keep a simple calculation.
• For foreign taxi/transport, keep the supplier invoice and payment proof (amount and currency).
• Match the travel document date to your calendar invite or email thread when possible.

Private car, motorbike, or bike: how does the €0.23 per km rule work in 2026?

If you use a private vehicle for business travel in 2026, you can deduct a fixed €0.23 per business kilometre from profit. You cannot deduct fuel, insurance, tolls, or parking separately under this fixed-rate method. For income tax, commuting (home-to-work travel) counts as business kilometres under this rule, so the €0.23 rate can apply to commuting kilometres as well.

Example: 1,200 business kilometres in 2026 creates a profit deduction of 1,200 x €0.23 = €276. A simple trip log (date, start, destination, business reason, kilometres) is usually enough for the €0.23 rule. Keep the log consistent, because the Belastingdienst can ask how the kilometres were calculated.

• Track the date, start point, destination, and business purpose for every trip.
• Record kilometres using odometer readings or a route app; keep the method consistent for 12 months.
• Do not add separate fuel or parking costs on top of the €0.23 rate for the same kilometres.
• Store the trip log together with supporting evidence (invoice, calendar invite, email).
• Separate private detours and note them as private kilometres.
• Total your business kilometres at least quarterly (4 times per year).

Business car (auto van de zaak): when does bijtelling apply in 2026, and what must you track?

If a car is part of business assets (auto van de zaak) and you drive it privately, you usually add a private-use amount to profit (bijtelling). In 2026, the bijtelling rates are 18% and 22% of the car's catalogue value, depending on CO2 emissions. Bijtelling is not due if you can prove you drove no more than 500 private kilometres in the year, which typically requires a complete trip log.

A mileage log (rittenregistratie) must be detailed enough to show whether each trip was business or private. The log includes the date, start and end odometer readings, departure and arrival address, and whether it was a private trip or business trip. If the log is incomplete, the Belastingdienst can require you to apply bijtelling.

To claim the 500 km exception, the mileage log must cover the full calendar year. If the car is used for both business and private travel, record private detours (private extra kilometres) when a trip mixes both. Keep the car's details (brand, type, licence plate, and the period you used it) in the same file.

• Keep a per-trip record: date, odometer start/end, addresses, and business purpose.
• Mark each trip explicitly as business or private (no blanks).
• Record the route only when you did not take the usual route.
• Store the car details (brand, type, licence plate) with the log.
• Review your private kilometres monthly (12 checks per year) to avoid crossing 500 km.

Can you deduct meals and accommodation on business trips in 2026?

Meals and accommodation during business travel can be deductible, but they often count as "limited deductible costs" (beperkt aftrekbare kosten). In 2026 the threshold is €5,700: the first €5,700 is not deductible and amounts above are. Income-tax entrepreneurs can instead choose an 80% deduction. For some conferences and study trips, travel and stay costs can be capped at €1,500 unless attendance was necessary for work.

Tax rules often treat business meals, receptions, and some travel-and-stay costs as "representation" (representatie). This includes business lunches and dinners. For conferences, seminars, and study trips, travel and accommodation can fall into the same bucket, which is why the €5,700 threshold (or 80% option) matters in practice.

If the trip is clearly necessary for work, keep the supporting documents (agenda, invitation, contract, or client email). The stronger the business link, the easier it is to defend the cost in an audit. Keep invoices that show the date, supplier, and the exact amount paid.

• Business lunch/dinner (including tips): often treated as representation; apply the €5,700 threshold or 80% option.
• Hotel or short-stay accommodation: deductible when the trip is for business; keep the invoice and dates.
• Conference or seminar travel: deductible; travel-and-stay may be subject to a €1,500 cap unless the event was necessary for work.
• Coffee/tea/soft drinks bought for a business meeting: typically treated as food/drink costs.
• Client entertainment (reception, tickets, gifts): often falls under representation rules and needs clear business justification.
• Personal holiday add-ons: not deductible; split the invoice if you extend the trip.

Which VAT on travel expenses can you reclaim in the Netherlands in 2026?

You can only reclaim input VAT (aftrek van voorbelasting) on travel expenses if the VAT is deductible and the cost is linked to business activity. Two frequent exceptions apply. First, VAT on food and drinks in horeca (restaurants and cafes) is generally not deductible. Second, hotel-type logies is taxed at 21% VAT from 1 January 2026, which changes the VAT amount shown on many hotel invoices.

"Het verbeteren van het belastingstelsel gaat continu door."

"We gaan met dit Belastingplan aan de slag met een aantal belangrijke afspraken van dit kabinet."

Because horeca VAT is usually blocked, a restaurant receipt often increases your effective cost even when the meal is business-related. There are also VAT limits for gifts and similar items: VAT on gifts, relationship gifts, and staff facilities is not deductible above €227 per person per year. Keep the supplier invoice so you can prove the VAT amount and the person it relates to.

Hotel invoices in 2026 can show 21% VAT for logies (short stay). Check whether the invoice item is logies (21%) or a separate facility sold on its own (which can have a different rate). If your VAT return (BTW-aangifte) includes travel costs, keep the invoice breakdown so you can justify the VAT you reclaimed or did not reclaim.

• Check whether the cost is business-related and supported by an invoice.
• Confirm whether the VAT category is deductible or blocked (especially horeca).
• Keep the invoice itemisation (logies vs separate facilities).
• Track gifts by person to monitor the €227 threshold during the year.
• Store VAT receipts with your VAT return period (monthly or quarterly).

What records must you keep, and what happens if you can’t prove travel costs?

Travel costs are only safe to deduct when you can prove the business link and the amount. For VAT administration, most records must be kept 7 years (10 years for real estate-related data). If proof is missing, the Belastingdienst can correct profit or VAT and impose formal penalties. The table summarises common issues, including official VAT fines and the 500 km threshold used in no bijtelling claims.

Keep invoices, receipts, payment proofs, and trip logs in a consistent folder per VAT period. The VAT administration retention period is 7 years, and 10 years applies to data connected to immovable property (onroerende zaken). If documentation is missing, the Belastingdienst can correct VAT or profit and apply the standard VAT fines shown in the table. A monthly check prevents gaps before filing deadlines.