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What is the maximum tax free travel allowance which an employer can pay to an employee?

Travel allowance

An employer can pay employees with a fixed place of work a predetermined travel allowance. The employer is however not required to do this. Often agreements are made in the employment contract or in the collective labour agreement (CAO) about the allowances for travel expenses.

Kilometre allowance

The employer can pay a kilometre allowance for both commuting and business trips. Allowances of € 0.19 or less per kilometre are free of tax and social security contributions. If an allowance exceeds € 0.19 per kilometre, the Dutch tax authorities will regard the excess as (taxable) wages.

Public transport

If the employee (partly) travels by public transport, the employer can choose. The employer reimburses no more than € 0.19 per kilometre free of tax or reimburses the actual travelling expenses free of tax. 

If the employer doesn't reimburse the costs of public transport the employee may claim a deduction in his personal income tax return. 


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