In short
- Company director or employee: up to €0.4761/km tax-free (01-07-2026 to 30-06-2027).
- Sole trader: your actual car costs.
- Your log proves your business kilometres.
Since 1 July 2026, the mileage allowance for business trips with your own car is €0.4761 per kilometer (01-07-2026 to 30-06-2027). From 1 July 2025 to 30 June 2026 it was €0.4449.
Who is eligible for the mileage allowance?
| 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.
A worked example
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 to record in your log
Per trip: date, departure, destination, kilometers and purpose. Keep everything as long as your accountant advises. My Rides stores every trip digitally and exports at any time.
