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
| From | To | Published | Class | Figure | Tier |
|---|---|---|---|---|---|
| 2026-01-01 | open | — | Vervoermiddel uit privévermogen | 0.25 EUR/km | needs a key |
| 2024-01-01 | 2025-12-31 | — | Vervoermiddel uit privévermogen | 0.23 EUR/km | open |
| 2023-01-01 | 2023-12-31 | — | Vervoermiddel uit privévermogen | 0.21 EUR/km | open |
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/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
Belastingdienst — 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
curl "https://api.lexrates.com/v1/regimes/nl-aftrek-privevervoermiddel"