Mileage Allowance Netherlands per 2021

Change in fixed travel allowance

March 28, 2021 -Employees who now work from home often still receive a fixed mileage allowance. From 2021, this is no longer allowed and the fixed fee must be based on their actual travel pattern and days worked in the office. However, the introduction of this rule will not take effect until July 1, 2021 (initial planning was February 1, 2021).

Agreements have often been made between employer and employee about a travel allowance. For example for travel expenses home to work and work to home. Due to the COVID-19, people are working from home as much as possible and they have less (travel) costs. The cabinet has previously decided that due to the Corona crisis, working from home did not affect the allowance but will change this. Until 30 March 2021, the employer may continue to assume the (travel) pattern on which the compensation was based, after that date only the actual travel days may still be reimbursed tax-free up to a maximum amount of EUR 0.19 per kilometer.


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