VAT (BTW) on taxi costs for Dutch freelancers (ZZP) in 2026

What VAT (btw) rate applies to taxi rides in the Netherlands in 2026?

Taxi passenger transport in the Netherlands falls under the 9% VAT (btw) rate in 2026, including taxi transport by car, motortaxi, tuktuk, and fietstaxi. Some transport-like services are taxed at 21%. This matters because reclaiming input VAT (for example €4.13 on a €50 fare) depends on the VAT rate printed on the receipt.

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. When a taxi company charges 9% VAT, the receipt or invoice should show the VAT rate and the VAT amount. A taxi fare of €50.00 including 9% VAT contains €4.13 VAT (€50 × 9/109). Record the VAT rate shown on the document, because a 21% rate leads to a different VAT amount to reclaim.

• 9% VAT applies to taxi passenger transport (taxivervoer) by car, motortaxi, tuktuk, or fietstaxi.
• 9% VAT also applies to passenger transport such as public transport and passenger transport by ship.
• 21% VAT can apply to services where a second driver transports both the customer and the customer car.
• 21% VAT applies to renting a bus (enkele verhuur van een autobus), even though passenger transport itself can be 9%.
• Always use the 9% or 21% rate shown on the receipt before calculating input VAT.

When can a Dutch freelancer (ZZP) reclaim VAT on taxi costs in 2026?

A Dutch freelancer can reclaim VAT on taxi costs as input VAT (voorbelasting) when the taxi ride is used for business activities that generate VAT-taxed turnover (21%, 9% or 0% VAT, or reverse-charged turnover). Input VAT is not deductible for VAT-exempt turnover and is not deductible for purely private rides. This matters because input VAT is only allowed when the taxi document shows VAT and is kept in the VAT administration.

If a freelancer has both VAT-taxed and VAT-exempt turnover, the freelancer may only deduct the portion of taxi VAT that relates to VAT-taxed turnover. A freelancer should separate private rides from business rides, because private use cannot be claimed as input VAT. A useful habit is to write the business purpose on the receipt on the same day. For general expense rules, read [deductible expenses for freelancers in the Netherlands](/knowledge-hub/deductible-expenses-freelancers-netherlands).

• Use the taxi ride for business travel connected to taxable turnover at 21%, 9% or 0% VAT (or reverse charge).
• Make sure the taxi document shows a VAT rate (often 9%) and a VAT amount in euros.
• If the total is €100 (including VAT) or less, a simplified invoice can be sufficient; above €100, request a full VAT invoice.
• Include the taxi VAT in the same month/quarter as the receipt date for the VAT return period.
• Keep the taxi document (paper or digital) in the VAT administration for 7 years (or 10 years for real-estate documents).
• If a client reimburses the taxi cost, record 1 reimbursement line per taxi receipt so the VAT position stays consistent.

What proof do you need to deduct VAT on a taxi ride, and when does the €100 simplified invoice rule apply?

To deduct taxi VAT, keep a document that qualifies as a VAT invoice and that shows the VAT rate and VAT amount. For small amounts, a simplified invoice is allowed when the total is at most €100 (including VAT). For higher amounts, the supplier must issue a VAT invoice that meets the normal invoice requirements. Keeping the right document matters because the taxpayer must be able to substantiate input VAT.

A simplified invoice must at least show the invoice date, the supplier name and address, what service was supplied (taxi transport), and the VAT. If the taxi receipt does not show VAT, the VAT cannot be reclaimed, even if the business purpose is clear. Store taxi receipts with the rest of the VAT administration for the standard 7-year retention period. If a receipt is lost, request a duplicate document from the taxi company before filing the next VAT return.

How should you record taxi costs in your accounts: excluding VAT or including VAT?

Record taxi costs excluding VAT when the VAT is deductible as input VAT (voorbelasting). In that case, the net cost reduces profit for income tax, and the VAT amount is reclaimed in the VAT return. Record taxi costs including VAT when input VAT is not deductible (for example under the KOR or for VAT-exempt turnover). The correct gross-or-net booking changes both your profit figure and the VAT return.

For income tax (inkomstenbelasting), taxi rides that are made for business purposes are usually deductible business costs. If input VAT is deductible, the deductible cost is the amount excluding VAT; if input VAT is not deductible, the deductible cost is the amount including VAT. This net-versus-gross split should match the VAT return so that the same €4.13 VAT is not counted twice as both an expense and input VAT. For VAT return basics, see the [VAT return guide for expat freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

• €50.00 taxi fare incl. 9% VAT → net cost €45.87 and input VAT €4.13 (VAT = €50 × 9/109).
• €130.80 total when a fare is €120.00 excl. VAT at 9% → input VAT €10.80 (9% × €120.00).
• If input VAT is not deductible, book the full €50.00 as a cost and do not claim VAT in the return.
• If the business-use share is 70%, claim 70% of €4.13 = €2.89 as input VAT; treat the remaining €1.24 VAT as a cost.
• If the taxi ride is recharged to a client, the recharge is normally part of the taxable service price and should follow the VAT rate of that service (often 21%).

Where do taxi VAT amounts go on the Dutch VAT return (btw-aangifte)?

Taxi VAT that you want to reclaim is included in the total input VAT (voorbelasting) entered in box 5b of the VAT return (btw-aangifte). The VAT return tool shows 5a as VAT due on sales and 5b as VAT paid on business costs. For example, €4.13 taxi VAT is added to other input VAT for the same month or quarter. This matters because 5b affects the amount you pay or receive.

Enter the sum of taxi VAT amounts for the VAT period in box 5b and keep the receipts in the VAT administration. In the VAT return tool, 5a shows VAT due on sales and 5b shows VAT paid on business costs. A freelancer should add taxi VAT (for example €4.13 on a €50 fare) to other input VAT for the same month or quarter.

If a freelancer discovers an error of up to €1,000 too much or too little VAT, the freelancer can correct the amount in the next VAT return in the same box (for example, add €100 to 5b). If the error is more than €1,000, the freelancer must submit a VAT correction (suppletie) as soon as possible. A correction can be filed up to 5 years after the year of the original VAT return.

• Add each taxi VAT amount for the period and enter the total under 5b (Voorbelasting).
• Keep the receipt date aligned with the VAT return period (monthly or quarterly).
• If the difference is ≤ €1,000, correct it in the next VAT return and adjust 5b accordingly.
• If the difference is > €1,000, submit a VAT correction (suppletie) promptly instead of waiting.
• You can submit corrections up to 5 years after the relevant tax year (example: 2024 can be corrected until end-2029).

What changes if you use the Small Businesses Scheme (KOR) or have VAT-exempt turnover?

Under the Small Businesses Scheme (kleineondernemersregeling, KOR), participation is possible when annual turnover is not more than €20,000. A business that uses the KOR does not charge VAT, does not file regular VAT returns, and cannot reclaim VAT on costs such as taxi rides. For VAT-exempt turnover outside the KOR, input VAT is also not deductible for the exempt part. This means taxi VAT becomes a real cost when VAT deduction is not allowed.

A freelancer who opts into the KOR should treat taxi receipts as gross costs because no input VAT can be reclaimed. A freelancer with mixed VAT-taxed and VAT-exempt turnover outside the KOR should allocate taxi costs to the taxable activity when possible and only deduct input VAT for that portion. Before choosing the KOR, compare expected input VAT (for example €10.80 on a €120 fare) with the benefit of not charging VAT. For filing mechanics, see the [VAT return guide for expat freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

• Check whether annual turnover is ≤ €20,000 before applying for the KOR.
• If the KOR applies, do not reclaim taxi VAT (0% reclaim) and book taxi costs gross.
• If turnover is partly VAT-exempt, only deduct input VAT for the share linked to VAT-taxed turnover (for example 60%).
• If a freelancer leaves the KOR later, review whether prior VAT deductions need adjustment for investments with multi-year correction rules (often 5 years).
• Keep taxi receipts for 7 years even if the KOR removes the duty to file regular VAT returns.