Entrepreneurs' mileage allowances will be a key part of the cost structure of business operations in 2026. The tax rules relating to these allowances can have a significant impact on entrepreneurs' decisions regarding travel and directly affect the profitability of their business. It is therefore important for entrepreneurs to stay up to date with the regulations in force to ensure optimal tax treatment of mileage allowances.
Mileage allowances for 2026:
Under certain conditions, mileage allowances for commuting may be tax deductible. A business trip is a temporary journey made for the purpose of carrying out a work assignment.
- Car: €0.55/km
- Motorboat (max 50 hp): €0.97/km
- Motorboat (over 50 hp): €1.41/km
- Snowmobile: €1.34/km
- ATV: €1.26/km
- Motorcycle: €0.42/km
- Moped: €0.23/km
- Other means of transport: €0.13/km
Increased mileage allowance for motorists:
- Trailer attached: +0.09 €/km
- Caravan transport: +€0.15/km
- Break room or similar heavy load: +€0.28/km
- Items weighing over 80 kg or large items: +€0.04/km
- Transporting a dog: +€0.04/km
- Traveling on forest roads or closed construction sites: +€0.12/km
- Additional passenger: +€0.04/km/person
Read more on the Tax Administration's website
Reimbursement of travel expenses by car
If you or your spouse drive more than 50% of your car for business purposes, you can deduct the cost of the car in the same proportion.
Example:
The reimbursement of travel expenses depends on how much work-related travel you do. If you drive your own car or your spouse's car for more than 50% of your commuting, you can deduct the cost of the car proportionally. For example, if you drive 70% of your business trips and 30% of your personal trips during the year, you can deduct 70% of your car-related costs, such as fuel and maintenance.
If you drive your own car or your spouse's car for less than 50% of your business trips, you can get a tax benefit in the form of mileage reimbursement. The kilometres driven for work purposes must be documented in a logbook.
Logbook
The role of the logbook is very important in order to take advantage of deductions in your accounting. Travel expenses can be deducted if you have completed the logbook correctly. The Driversnote logbook, for example, also follows the tax administration's guidelines, which at the same time distinguish between business and private journeys.
- Purpose of the trips
- Driven kilometres
- Start and end times
- Starting and ending point
- Trip meter reading at the start and end of the journey
Mileage allowances on Truster
In order for your car expenses to be taken into account for tax purposes, you must enter your car details in the Truster application, keep a logbook, and submit receipts for your car expenses via the receipt scanner.
ℹ️ Add vehicle details to your records
In the app, click Menu > Company details > Vehicle details. If you use the car for your business, add your (or your spouse's) car details, attach a voucher (car title, finance contract or an estimate of the car's value from the dealership) and save.
🧾 Add expenses related to your vehicle to your accounts
In the app, click Menu > Receipts. Expenses related to your vehicle include fuel, maintenance, parking and insurance. For more information on processing receipts, click here.