Can I deduct the costs of public transport which I use to travel to my work?
Article Number: 134 | Last Updated: Fri, Mar 14, 2014 at 3:59 PM
Costs of public transport
If you travel to your work using public transport you may be able to claim a deduction in your annual income tax return.
You must prove that you used the public transport by providing a statement from the public transport company, in Dutch called 'openbaarvervoerverklaring'. If you can't get this statement because you travelled using single tickets every day, you can ask your employer to prepare a statement that you used public transport, in Dutch called 'reisverklaring'. If your employer is willing to prepare this statement you have to keep all the single tickets and your employer must regularly check that you indeed use the public transport and document this in their administration.
You can't claim a deduction if the employer bought the tickets. Any deduction you can claim must be reduced with a travel allowance you have received.
Public transportation costs are deductible for a certain amount which depends on the travel distance between home and work and the number of days per week your partner travels with public transport. The fixed amount will be reduced with the allowance she has received. Normally there is no deduction left if an allowance is received. The allowance has been tax free so she already received a tax benefit.
Table deduction public transport costs 2014 and 2013
*The deduction is € 0.23 per kilometre of the one-way distance times the number of days that you travelled with public transport in 2014. The deduction is maximum € 2,036.
Table deduction costs of public transport 2011
*The deduction is € 0.22 per kilometre of the one-way distance times the number of days that you travelled with public transport in 2011. The deduction is maximum € 2,001.
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