Mileage allowances in the Netherlands

The maximum tax-free mileage allowance in the Netherlands is set to €0,23 per kilometre regardless of the vehicle.

If the allowance exceeds €0,23 per kilometre, the Dutch Tax and Customs Administration (Belastingdienst) will consider any amount in excess as additional taxable income for the employee receiving it.

Source: https://business.gov.nl/amendment/tax-free-travel-allowance-increases/ https://download.belastingdienst.nl/belastingdienst/docs/handboek-loonheffingenlh0221t11fd.pdf https://www.rendement.nl/reiskosten