Figures · country · verified 2026-11-04
Netherlands NL
2 regimes published here. Each links to its periods, its conditions and the pages they were read from.
Regimes
2 publishedAftrek privévervoermiddel (Wet IB 2001, art. 3.15 lid 6)mileage
An entrepreneur (IB-ondernemer) deducting the cost of a vehicle held in private assets, or hired privately, against business profit. This is not the employer’s exempt reimbursement, which is nl-onbelaste-reiskostenvergoeding. The two carry the same amount today, both 0,25 since 1 January 2026, and remain separate regimes because they are different mechanisms with different conditions, not because the figures differ.
0.25 EUR/km2 conditions you applyre-read by 2027-01-31
Onbelaste reiskostenvergoedingmileage
Flat exempt rate, with no distance ceiling. The 2026 increase arrived by beleidsbesluit, retroactive to 1 January 2026 and already applicable; final codification is pending. The publication date of that decision is not stated by the source, so publishedOn is absent rather than guessed, and the constraint below says what that costs, because absent means assumed known from 1 January, which this regime knows to be false.
0.25 EUR/km2 conditions you applyre-read by 2027-01-31