Key points
Keep a mileage log
Record date, route, destination, business purpose and distance. Fuel and maintenance are not deducted separately when using the fixed rate.
Private car · 2026
Mileage deduction for ZZP
Calculate the €0.25 business mileage deduction for your private car.
Deductible expense
€3,000€0.25 per kilometre
Estimated tax saving€1,127
Keep a record of the date, route, purpose and kilometres. Fuel, insurance and repairs are then not deducted separately.
The saving is a simple €0.25 × km × selected-rate calculation. It excludes changes in Zvw and tax credits, so it is not a forecast refund.
Private transport used for business
The €0.25 rate covers more than fuel
In 2026, €0.25 per business kilometre may be recorded as an expense for a privately owned means of transport. Do not add the costs covered by that rate again for income tax.
What the mileage amount covers
The fixed amount covers private-vehicle running costs such as fuel, insurance, servicing, parking and tolls. It applies only to business kilometres, not the car’s entire mileage.
For a Dutch entrepreneur, home-to-work travel is also business travel for income tax. VAT treatment must be assessed separately.
Make each trip defensible
Record the date, purpose, route, distance and link to a client or assignment. Odometer readings at the start and end of the year support the record but do not replace individual trip details.
At 12,000 business kilometres the deduction is €3,000. This is not a payment: it reduces profit, and the tax saving depends on your circumstances.
- date and business purpose
- start and destination
- distance
- link to appointment or assignment
Check the official sources