Calculate your deductible business kilometers with the correct 2026 rate — including the private-car vs company-car decision and the VAT module.
Who owns the vehicle?
Deducting as an entrepreneur, or reimbursed as an employee?
Same €0.25 either way — different mechanism, same number.
Fuel, insurance, tolls and parking are NOT separately deductible — they are already inside the €0.25/km.
6,900 business km × €0.25
€0.25 applies via a policy decision (beleidsbesluit); formal legislation follows in the Belastingplan 2027.
Date, addresses, kilometers, business/private — exactly the way the Belastingdienst wants it. No account needed.
Try ZZP Pulse free for 30 daysAs a Dutch freelancer using a private car, motorcycle or bicycle for business, you can deduct €0.25 per business kilometer in 2026 — up from €0.23 in 2025. The same €0.25 applies whether you deduct it as an entrepreneur or receive it tax-free as an employee: different mechanisms, same number.
The €0.25/km forfait only applies to a private vehicle. If the car is a business asset (auto van de zaak), you deduct the actual costs and pay bijtelling instead — the forfait does not apply. Use the regime selector above to see which situation you are in.
For income tax, commuting (woon-werk) counts as business. For VAT it counts as private — the opposite. Keep this in mind when calculating your deductible VAT on car costs.
Read more about keeping a trip-based log in our kilometeradministratie guide.