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 2025Aftrek privévervoermiddel (Wet IB 2001, art. 3.15 lid 6), year by year.
| Year | Applies | Figure |
|---|---|---|
| Aftrek privévervoermiddel 2025 | to 2025-11-04, then the current tier | 0.23 EUR/km |
| Aftrek privévervoermiddel 2024 | the whole year | 0.23 EUR/km |
| Aftrek privévervoermiddel 2023 | the whole year | 0.21 EUR/km |
Periods
3 dated| From | To | Published | Figure | Tier |
|---|---|---|---|---|
| 2023-01-01 | 2023-12-31 | – | 0.21 EUR/km | open |
| 2024-01-01 | 2025-12-31 | – | 0.23 EUR/km | open |
| 2026-01-01 | open | – | 0.25 EUR/km | needs a key |
What you must decide
2 conditionsPublished 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/BWBR0011353A 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 citedBelastingdienst, overzicht mogelijk aftrekbare zakelijke kostenread 2026-09-05
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/zakelijke_kosten/overzicht-mogelijk-aftrekbare-zakelijke-kostenBelastingdienst, Ik ga met mijn auto of fiets naar mijn werk, mag ik reiskosten aftrekken?read 2026-09-05
https://www.belastingdienst.nl/wps/wcm/connect/nl/aftrek-en-kortingen/content/reizen-werk-privegebruik-eigen-vervoer-reiskostenaftrekWet inkomstenbelasting 2001, art. 3.15 lid 6, consolidated textread 2026-09-02
https://wetten.overheid.nl/BWBR0011353
Ask the API
2026-11-04curl "https://api.lexrates.com/v1/regimes/nl-aftrek-privevervoermiddel"Nearby
1 in NetherlandsNetherlands publishes more than one set of figures, and they are different mechanisms rather than variants of one.Onbelaste reiskostenvergoeding
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