Tax-free mileage allowance 2026: what changes for freelancers?

Not legal advice — consult a tax adviser.

The Dutch Tax Authority (Belastingdienst) plans to raise the tax-free mileage allowance from €0.23 to €0.25 per kilometre from 1 January 2026. If you are a freelancer or self-employed professional using a private vehicle for business trips, this means a larger deduction and a lower taxable profit — but only if you record those kilometres correctly. Here is what changes, which journeys qualify, and how to keep your mileage records watertight.

What exactly changes in 2026?

According to the Dutch government's published plans, the rate rises from €0.23 to €0.25 per kilometre, effective 1 January 2026. The difference may sound small, but for a freelancer covering 15,000 business kilometres a year it adds up to €300 in extra deductions.

The rate applies to business kilometres driven in a private car. You deduct the amount as a business expense in your income tax return, which reduces your taxable profit.

Note: Some sources still quote the old €0.23 rate for 2026. Always verify the current figure on Belastingdienst.nl before filing your return.

Which journeys are deductible — and which are not?

The Dutch Tax Authority draws a clear distinction between business and non-business kilometres:

Deductible:

• Visits to clients or commissioners
• Business meetings, networking events or conferences
• Business errands (e.g. collecting materials for a project)

Not deductible:

• Private journeys
• Home-to-work commuting — for most freelancers this does not count as a business trip

Concrete example: An IT consultant working from home drives to a client in Utrecht twice a week — 45 km each way. That is 90 km per day, roughly 720 km per month, and more than 8,600 km per year. At €0.25 that amounts to €2,150 in potentially deductible costs. Without solid records, you cannot substantiate that figure during a tax audit — and you lose a benefit you are legitimately entitled to.

This is exactly why a watertight mileage log is not optional. For a closer look at your record-keeping obligations, see our article Is time tracking legally required in the Netherlands?.

How to record business kilometres correctly

For each journey the Tax Authority requires you to log:

• Date of the trip
• Departure and arrival address
• Kilometres driven (odometer reading before and after)
• Business purpose
• Whether the trip was business or private

A notebook technically satisfies the requirement, but it is error-prone and time-consuming. Most freelancers now combine mileage tracking with their time and project administration.

Try PrikKlokPlus for free and track business kilometres alongside your hours — everything in one place, ready for your tax return.

If you currently use a spreadsheet, it can work for basic records but has clear limitations. Read our comparison Excel vs. time tracking software: which is right for you? to decide what suits your situation best.

Mileage as part of your broader freelance administration

The allowance increase is part of a wider package of regulatory changes for self-employed workers taking effect in 2026. Use this as a prompt to review your entire administration.

For many freelancers, kilometres and hours are closely linked. A consultant visiting a client logs working hours and travel distance at the same time. Keeping both in one system avoids duplication and means fewer forgotten trips or working days.

For practical invoicing tips — including how to charge travel costs to clients — see Time tracking as a freelancer: 5 tips for accurate invoicing.

Want to see how a calendar view helps you plan and review trips and hours in a single overview? Check out our Feature spotlight: Hour logging & calendar view.

Conclusion

The tax-free mileage allowance rises to €0.25 per kilometre in 2026 — a clear benefit for every freelancer driving a private car for business. You can only claim that benefit with accurate, provable records. Know which trips qualify, log the right details for each journey, and ideally combine your mileage log with your time tracking. That way you are fully prepared for your tax return and for any audit.

Not legal advice — consult a tax adviser.

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Frequently asked questions

Does the increase to €0.25 apply retroactively? According to the Tax Authority, the new rate takes effect from 1 January 2026, so trips you have already made in 2026 fall under the higher rate. Always check the latest guidance from the Tax Authority before filing.

Can I deduct commuting costs as a freelancer? Generally not. The Tax Authority states that for most self-employed workers, home-to-work travel does not count as a deductible business journey. Trips to clients, commissioners or business appointments do. If you are unsure, consult a tax adviser or the Tax Authority directly.

Do I need a separate mileage log alongside my time records? They are technically separate records, but in practice they overlap for many freelancers. Many software solutions let you maintain both in one system, saving time and reducing errors.

What if I use the same car for both business and private trips? Categorise every journey accurately — this becomes especially important in this situation. The Tax Authority can request a complete trip log during an audit. Record the date, addresses, odometer readings and business purpose for each trip.

Does the €0.25 rate apply to company or lease cars? No. The Tax Authority states that the tax-free allowance of €0.25 applies specifically to business journeys in a private vehicle. Different fiscal rules apply if you drive a company car or lease vehicle.

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