Commuting costs

If you live and work in the Netherlands, you usually have commuting costs. You might receive a commuting allowance or you might be allowed to deduct commuting costs when you file your tax return. 

Commuting allowance provided by employer 

Commuting costs are the costs of traveling between your home and your work. You can travel by car, bicycle or public transport. Your employer might reimburse some of these costs. This is called a commuting allowance. It is usually a fixed amount for each day or kilometre you travel. 

Commuting allowance if you have your own transport 

If you use your own transport, such as your car or bicycle, to get to work, in 2025 your employer can pay you €0.23 per kilometre tax-free. This is called a mileage allowance. If you get more than €0.23 per kilometre, you have to pay tax on the extra amount. 

Commuting allowance for travel by public transport 

If you travel by public transport, your employer can reimburse the actual cost of your travel, such as the cost of your train ticket or bus season ticket. Your employer might also choose to give you €0.23 per kilometre.  

Tax deduction for commuting costs 

If you do not get a commuting allowance or your allowance is small, you can sometimes deduct your commuting costs from your income tax. You will then pay less tax. Instead of deducting the actual costs, you deduct a fixed amount. You must have proof, such as information relating to your OV-chipkaart, a season ticket or individual tickets.