In short
- What your kilometres mean for tax depends on your status.
- Sole trader: actual car costs. Director or employee: tax-free reimbursement.
- Without a log, you cannot prove anything.
What applies to you?
| 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.
A sole trader cannot grant themselves the €0.4761/km (01-07-2026 to 30-06-2027). Their log shows which share of their car costs is for business.
Worked example: commuting by car
You are self-employed and drive to your office outside your home every working day (income year 2026). 15,000 km commuting x €0.15 = €2,250. This is a maximum example, not a guarantee.
What if you do not track?
Without a log, the business share of your car costs is hard to prove. Your employer or company also cannot tell how many kilometers to reimburse. My Rides costs €4.99/month and keeps every trip with date, address and route.
Do not forget cycling
Do you cycle to work? For the self-employed, €0.37/km (income year 2026) applies only to commuting, max 25 km per trip, never to client trips. My Rides records cycling trips too.
