For employers and employees
Calculate travel allowance (Belgium)
How much mileage allowance can you receive without social security and tax? Enter the distance to your work and the number of days a week. You immediately see the maximum per month: in the fourth quarter of 2026 that is €0.4452 per kilometre.
Mileage allowance
| Breakdown | Amount |
|---|
The flat rate is all-in (fuel, maintenance, insurance). Above the maximum the allowance is salary, unless you justify the actual costs with supporting documents. Sector collective agreements may prescribe a lower or mandatory contribution.
Explanation: travel allowance / mileage allowance 2026 (Belgium)
An employer may, for commuting and business travel with the employee’s own vehicle a flat-rate mileage allowance free of social security (and accepted for tax as a reasonable standard): in the fourth quarter of 2026 at most €0.4452 per km, or €0.4761 per km on an annual basis (1 July 2026 – 30 June 2027). For bicycles €0.37 per km applies, with an annual maximum of €3,700. The flat-rate office allowance working from home is calculated separately.
Frequently asked questions
How much is the mileage allowance in 2026?
By car: €0.4452 per km from 1 October up to and including 31 December 2026 (quarterly flat rate, circular 771). Alternative: €0.4761 per km on an annual basis from 1 July 2026 up to and including 30 June 2027. By bicycle: €0.37 per km, max. €3,700 a year.
Quarterly or annual flat rate?
Both are accepted as a reasonable standard by social security and the tax authorities. Anyone choosing the annual flat rate must keep it for the whole period (1 July–30 June) and may not switch to the quarterly system in between.
May the allowance be higher than the flat rate?
Yes, but the part above the maximum is salary on which social security and withholding tax are due, unless the employer can justify the actual costs with supporting documents. The flat rate is all-in (fuel, maintenance, insurance).
Does this also apply to commuting?
Yes. The same mileage flat rate applies as the maximum for commuting and for business travel with your own vehicle. Sector collective agreements may prescribe a lower or mandatory contribution.
Note: indicative, not advice
This calculation is an indication based on general statutory rules and 2026 rates and does not constitute tax, legal or payroll advice. Applies to the employee’s own vehicle (not owned or financed by the employer). Not included: sectoral mobility allowances (€0.1929/km cap), public transport, collective transport by the employer, the €500 tax exemption for “other transport” with flat-rate business expenses, and exact recalculation when switching between the quarterly and annual system. No rights can be derived from this result.
Something wrong or missing? Let us know
Sources & values used
| Item | Amount | Status |
|---|---|---|
| Car quarter Q4 2026 | €0.4452 /km (1-10 to 31-12-2026) | RSZ / circular 771 |
| Car annual flat rate | €0.4761 /km (1-7-2026 to 30-6-2027) | RSZ / circular 767 |
| Car Q3 2026 | €0.4440 /km (1-7 to 30-9-2026) | RSZ/ONSS |
| Bicycle / speed pedelec | €0.37 /km, max. €3,700 per year | RSZ / FPS |
| Travel days | days per week × 52 weeks (max. 5 days per week) | assumption |
| Excess | salary (social security + withholding tax), unless actual costs | approximation |
- RSZ – Interim instruction 02/10/2026: mileage allowance €0.4452/km (1-10 to 31-12-2026) (in Dutch)
- RSZ – Administrative instructions: reimbursement of expenses (mileage flat rate car/bicycle) (in Dutch)
- FPS Finance – Circular 2026/C/76 mileage allowance for business travel (quarterly and annual flat rate) (in Dutch)
Checked on 6 October 2026.