🇳🇱Netherlands Commuter Tax Calculator

Calculate your Dutch tax-free commuter allowance (reiskostenvergoeding) at €0.23/km with the 214-day rule and employer tax-free savings.

🇳🇱

Netherlands Commuter Tax Framework

Belastingdienst Onbelaste Reiskostenvergoeding 2024 / 2025 • €0.23 per kilometer tax-free allowance (round-trip)

Commuting Journey & Work Pattern

Primary Transport Mode

One-Way Distance (Home to First Work Site)

1 km150 km

Working / Commuting Days per Year

days

10 days280 days

Your Estimated Marginal Income Tax Rate

10%55%

Estimated Net Tax Relief / Allowance

€2,461/ year

Total Deduction€2,461

Per Month€205

Annual Travel10,700 km

Applied Statutory Formula:

50 km round-trip × €0.23/km × 214 commuting days

Annual Fuel vs Tax Relief Balance

Estimated Fuel Expenditure:€1,295

Tax Relief / Allowance:+€2,461

Net Out-of-Pocket Commute Cost:€0

Itemized Commuter Tax Relief Breakdown10700 total km round-trip

Maximum Tax-Free Employer Reimbursement€0.23 × 10,700 total round-trip km (only if your employer pays it)

€2,461

Fixed Monthly 214-Day Rule PayoutStandard monthly tax-free paycheck line item

€205

Netherlands Commuter Regulation: Belastingdienst Onbelaste Reiskostenvergoeding 2024 / 2025

In the Netherlands, the tax authority (Belastingdienst) allows employers to pay employees a tax-free travel allowance (onbelaste reiskostenvergoeding) of €0.23 per kilometer for travel between home and work, regardless of transport mode (car, bike, or walking).

Tax-free maximum: employers may (but do not have to) reimburse up to €0.23 per kilometer tax-free.

Calculated on total round-trip distance traveled for commute and business trips.

214-Day Rule: Employees commuting at least 128 days per year qualify for a fixed, predictable monthly reimbursement.

Comparison between tax-free mileage allowance and full public transport subscription (NS Business Card) reimbursement.