Employees travelling for business with their private vehicle may be entitled to a mileage allowance, the rates of which are as follows:
Effective Date | Criteria | Rate |
01 January 2025 | Bike Commute | €0,36 per km |
01 April 2025 | Private Vehicle | €0,4320 per km |
01 July 2025 | Private Vehicle | €0,4309 per km |
The mileage allowance is not taxable and no social security contributions are deducted from it.
The flat-rate mileage allowance that has been set at €0,4449 per km by the Federal Public Service Strategy and Support for the period from 01.07.2025 to 30.06.2026 inclusive is also considered a standard rate. Employers who opt for the application of the flat-rate system on an annual basis must adhere to it for the entire period from 01.07.2025 to 30.06.2026 inclusive. For this period, they cannot switch to the quarterly flat-rate system.