In short
- Every self-employed professional can claim the business share of their car costs.
- Condition: the trip has a business purpose.
- Record from day one.
All self-employed qualify
Lawyer, architect, plumber, photographer or physiotherapist: the profession does not matter. What counts is the professional purpose of the trip. How much counts depends on your car and your status:
| 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.
Professions that drive the most kilometers
- Sales representatives: often 40,000+ km per year
- Home nurses & home care: many short trips between patients
- Real estate agents: viewings across the region
- Consultants & IT professionals: on-site at clients
- Construction workers & contractors: different sites every day
- Vets, physiotherapists & paramedics: home visits
Private trips versus business trips
Strictly separate private and business trips. Commuting falls under a separate regime (€0.15/km by car, income year 2026). A digital log in My Rides makes this distinction simple.
Tip: start recording from day one
If you start after a year, earlier business trips are hard to prove. Start today and build a complete log for your accountant.
