Administration
How to Keep a Mileage Log Per Trip as a Freelancer (2026)
"Did that drive count as business?" If you ask yourself this in April, you've already lost money. A mileage log only works if you fill it in per trip — not from memory at the end of the year. This guide shows exactly what the Belastingdienst wants to see per trip in 2026, and how the rules differ for a private car versus a company car.
The single most important number first: in 2026 the tax-free mileage allowance for a private car used for business is €0.23 per kilometer. Every business kilometer you fail to record is €0.23 of deduction you simply throw away. §ZZP Nederland — Kilometerregistratie bijhouden
First decide: private car or company car?
The rules for your mileage log depend entirely on how the car sits in your administration. These are two different situations with two different levels of strictness.
| Situation | Why you keep a log | How strict |
|---|---|---|
| Private car, used for business | To deduct €0.23 per business km | Only business trips need to be logged |
| Company car (auto van de zaak) | To prove ≤ 500 private km and avoid the bijtelling | A complete ("sluitende") log of every trip |
What to record per trip
This is the heart of the matter. Fill these fields in immediately after the trip — in the car, at the client, before you forget. The Belastingdienst expects this level of detail.
A) Private car — the minimum per business trip
Record for every business trip
B) Company car — the complete ("sluitende") log
With a company car you want to prove you drove 500 km or less privately in the year, so you do not pay the addition (bijtelling). That requires a "sluitende rittenregistratie" — every single trip, with no gaps. The Belastingdienst lists exactly what each entry must contain:
Per trip (company car)
On top of the per-trip data, the log must also identify the vehicle itself: make, type, license plate and the period in which you used the car. §Belastingdienst — Rittenregistratie
The 500 km rule explained
For a company car, the Belastingdienst assumes you also use it privately and adds a percentage of the catalog value to your income (the bijtelling). You can avoid that addition only if you prove — with a sluitende rittenregistratie — that you drove 500 km or less privately over the whole year.
The shortcut: a certified system (Keurmerk)
The cleanest way to stay sluitend is a system carrying the Keurmerk RitRegistratieSystemen. If you use a certified system, the Belastingdienst assumes your registration is sluitend. They can still audit individual trips to check whether a drive was really business or private — the keurmerk is not a free pass, but it removes the "is my format correct?" risk. §Belastingdienst — Keurmerk voor rittenregistratie
How to actually keep it up — per trip
The requirements are not hard. Keeping them up to date is. The trick is to make logging a 10-second habit that happens at the moment of the trip, not a yearly reconstruction.
Practical routine
What it is worth (private car)
Rekenvoorbeeld
That €1,840 lowers your taxable profit. Want to see what a lower profit means for your tax bill? Use our tax calculator for freelancers. And check the related business expenses guide for the rest of your deductions.
The 5 mistakes that get logs rejected
Conclusion
A mileage log is not bureaucracy for its own sake — it is the proof behind real money: a €0.23/km deduction with a private car, or avoiding the bijtelling with a company car. Decide which situation you are in, log the required fields the moment the trip ends, and keep it for 7 years. Done per trip, it costs you seconds. Done in April, it costs you the deduction.