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Figures · NL · mileage

Aftrek privévervoermiddel (Wet IB 2001, art. 3.15 lid 6)

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.

Id
nl-aftrek-privevervoermiddel
Dated periods
3
Re-read by
2027-01-31

By year

2023 to 2025

Aftrek privévervoermiddel (Wet IB 2001, art. 3.15 lid 6), year by year.

The figure in force in each calendar year of the open tier
YearAppliesFigure
Aftrek privévervoermiddel 2025to 2025-11-04, then the current tier0.23 EUR/km
Aftrek privévervoermiddel 2024the whole year0.23 EUR/km
Aftrek privévervoermiddel 2023the whole year0.21 EUR/km

Periods

3 dated
Every dated period this regime holds, newest first
FromToPublishedFigureTier
2023-01-012023-12-31–0.21 EUR/kmopen
2024-01-012025-12-31–0.23 EUR/kmopen
2026-01-01open–0.25 EUR/kmneeds a key

What you must decide

2 conditions

Published beside the figure, and never applied for you.

  • The deduction is a limit, not an entitlement

    The statute caps what may be deducted at this rate per kilometre; it does not create a claim beyond the costs actually borne. Which kilometres are business kilometres, and what the vehicle really cost, are the taxpayer’s records.

    https://wetten.overheid.nl/BWBR0011353
  • A commuting employee deducts nothing, this is the entrepreneur’s figure

    Belastingdienst, asked whether someone travelling to work by their own car or bicycle may deduct travel costs: “Nee, u mag uw reiskosten niet van uw inkomen aftrekken.” The only figure offered on that page is the employer’s untaxed kilometre allowance, which is nl-onbelaste-reiskostenvergoeding, which carries the same amount today. This regime is the IB-ondernemer’s deduction; deciding which a taxpayer is, is yours.

    https://www.belastingdienst.nl/wps/wcm/connect/nl/aftrek-en-kortingen/content/reizen-werk-privegebruik-eigen-vervoer-reiskostenaftrek

Sources

3 cited

Ask the API

2026-11-04
curl "https://api.lexrates.com/v1/regimes/nl-aftrek-privevervoermiddel"

How the API answers

Nearby

1 in Netherlands

Netherlands publishes more than one set of figures, and they are different mechanisms rather than variants of one.Onbelaste reiskostenvergoeding

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