In short
- Commuting is the trip from your home to your fixed workplace.
- If you work from home as a self-employed professional, there is usually none.
- Choose the Commute category in My Rides.
The flat-rate system
Commuting with your own car follows a flat rate per kilometer, separate from the mileage allowance for business trips. It covers trips from your home to your fixed workplace.
| Status | Trip type | Rate | Valid |
|---|---|---|---|
| Sole trader | Business trips | Actual car costs | n/a |
| Sole trader | Commuting by car | €0.15/km | income year 2026 |
| Sole trader | Commuting by bike | €0.37/km, max 25 km per trip | income year 2026 |
| Company director or employee | Business trips, own car | up to €0.4761/km tax-free | 01-07-2026 to 30-06-2027 |
Employers can also use a quarterly rate. Indicative, discuss with your accountant.
Self-employed and commuting
The self-employed often have no fixed workplace outside their home, so usually no commuting. With an external office or studio, the trip there is commuting.
A worked example
15,000 km commuting x €0.15 = €2,250. This is a maximum example, not a guarantee.
Your car matters
How much of your car costs counts for tax depends on your car (engine, emissions, order date). Your accountant confirms which percentage applies.
Correct categorization in My Rides
With the Commute category, the app shows these trips separately from your business trips. Your accountant gets a clear overview per category.
