How does the mileage allowance work?
The fixed allowance exists to avoid the discussion about actual car costs. You do not calculate with fuel, insurance and depreciation but with one amount per kilometre, and that covers everything.
The choice depends on whether the car belongs to your business assets or to your private assets. With private assets, this is the route. If the car belongs to your business assets, it works the other way round and an addition for private use (bijtelling) comes on top.
A retroactive increase is unusual and has a practical consequence: anyone who had already processed their trips from early 2026 at the old amount is calculating too low. That is worth the effort of a recalculation.
Where is the mileage allowance in the law?
These legal sources come from the specialist dossiers that were reviewed on 24 August 2026. Mind the difference that becomes large in a dispute: a statutory article next to a value is where that value is found, not a justification for how it applies to your situation.
- Approving decree (goedkeurend besluit), Government Gazette (Staatscourant), May 2026raises the allowance with retroactive effect to 1 January 2026 from €0.23 to €0.25 per kilometre
What does basestep do with the mileage allowance?
A mileage log is not in it yet. What is settled for when it comes: the amount belongs per year in the rates table with its source and check date, and with a retroactive change a recalculation must include the trips already entered and report that.
All calculations, explanations and signals in basestep are calculation support and instruction, not tax or legal advice. Amounts are estimates based on your own input; the Dutch tax authority (Belastingdienst) sets the assessment.
Where does it go wrong with the mileage allowance?
The two mistakes you run into most often in practice with this term, and what they cost you.
Adding actual costs on top
The amount per kilometre covers everything. Deducting fuel receipts separately alongside the mileage allowance is not possible.
Driving without a log
The deduction stands or falls with a mileage log: date, destination, purpose and number of kilometres. Reconstructing afterwards from your calendar is weaker evidence than keeping it up as you go.
Further reading
Three places this term is tied to, inside this glossary and beyond.