Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
Private Motor Vehicles for Business Trips
When an employee, working for a Belgian employer, uses a private motor vehicle for business reasons, the employer can either reimburse the employee for the actual costs made (based on evidence provided by the employee) or choose to reimburse the employee based on a fixed amount per driven kilometre (the mileage rate).
Important update (April - June 2026): temporary monthly indexing of quarterly mileage allowance.
Due to fuel price volatility, Belgium is temporarily updating the rate monthly for April to June 2026. The rate is communicated at the end of each month.
| Period | Rate per kilometre |
|---|---|
| 01/05/2026 - 31/05/2026 | € 0,4841 |
| 01/04/2026 - 30/04/2026 | € 0,4571* |
For reference, the quarterly rates for motor vehicles set by the government are a maximum of:
| Period | Rate per kilometre |
|---|---|
| 01/01/2026 - 31/03/2026 | €0,4326 |
| 01/10/2025 - 31/12/2025 | €0,4312 |
| 01/07/2025 - 30/09/2025 | €0,4309 |
| 01/04/2025 - 30/06/2025 | €0,4320 |
| 01/01/2025 - 31/03/2025 | €0,4290 |
| 01/10/2024 - 31/12/2024 | €0,4293 |
| 01/07/2024 - 30/09/2024 | €0,4297 |
| 01/04/2024 - 30/06/2024 | €0,4265 |
| 01/01/2024 - 31/03/2024 | €0,4269 |
The mileage rate used to be adjusted annually on 1 July, as mandated by the KB 18 January 1965. However, to adapt to changes in fuel prices more promptly, the mileage rate for business trips has been indexed quarterly since 1 October 2022, instead of once a year, as per the KB 13 July 2017.
Both systems currently coexist and should be implemented based on industry requirements (paritair comité).
- 1 July 2026 to 30 June 2027: 0,4761 euros per kilometre
- 1 July 2025 to 30 June 2026: 0,4449 euros per kilometre
It is allowed for an employer to give a higher mileage rate, but the employer needs to be able to prove that the higher rate is in line with the actual cost per kilometre.
Mileage expenses, based on the official maximum rate applicable, are not taxable in Belgium (nor for income taxes or social security taxes). The distance between the employee's home and work location has to be excluded from the mileage expenses. The yearly distance for mileage expenses cannot exceed 24.000 km. If it does, the employer/employee needs to prove it.
Bike Commute
In Belgium, there is also a mileage rate for bike rides. The bike commute rate is €0,37 per kilometre in 2026 (2025: €0,36 per kilometre). In general, this is limited to commuting between work and home, but in some sectors, it is also allowed for business trips. Additionally, there is a yearly ceiling of €3.700.
Find out more about mileage reimbursement here.
Last changed 2026-06-24