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Table: Deduction for travel expenses according to different modes of transport in 2023

The deduction for travel expenses is calculated differently for commuting and for business trips.

  • Commuting refers to the travel between your home and your primary place of work. You need to refer to the least expensive mode of transport – and fare ticket prices – when you claim the tax deduction for commuting. To claim it in reference to some other mode of transport is only accepted under certain conditions. Read more about the deduction rules, including private motor vehicles
  • A business trip is temporary travel to a special place of work relating to your work tasks. Tax deductions are available if your employer did not reimburse the business trip expenses free of tax.

Deduction amounts for travel expenses in the 2023 tax return

Deduction amounts for travel expenses in the 2023 tax return
Mode of transport Commute between home and work Business trips
  Refer to the least expensive mode of transport Refer to the mode of transport actually travelled with
Public transport Cheapest transport and fare ticket Actual cost
Private car €0.30/km €0.30/km
Company car (limited benefit) €0.24/km €0.14/km
Company car (unlimited benefit) €0.21/km no deduction
Motorcycle or light quadricycle €0.20/km €0.20/km
Moped €0.11/km €0.11/km
Bicycle (including e-bikes) €100/year1 €100/year2
Private electric scooter or hoverboard €100/year €100/year
Rented electric scooter or hoverboard rental costs rental costs

1) If the employee has a tax-exempt bicycle benefit as a fringe benefit, they cannot deduct travel expenses for commuting by bicycle. If a part of the bicycle benefit is subject to tax, the employee can deduct the taxable amount as commuting expenses. However, this amount cannot be more than €100.

2) If the employee has conducted a business trip by bicycle and they have a bicycle benefit as a fringe benefit, they can deduct these expenses only if a part of their bicycle benefit is subject to tax. In this case, the employee can deduct the taxable amount of the benefit as travel expenses. However, this amount must not be more than €100 per year.

Page last updated 3/5/2024