Business Mileage for Freelancers in the Netherlands: How It Works
If you're a self-employed professional in the Netherlands (a zzp’er), chances are you travel for your work — to meet clients, visit job sites, or attend networking events. You may agree on a fixed price for your services, sometimes including travel costs or a mileage allowance. But how do these arrangements work in your bookkeeping? And are there tax-free mileage options available for freelancers?
Let’s break it down.
Claiming Mileage as a Business Expense
Even if you don’t have a company car, you can still deduct travel costs for business trips — as long as you use a private vehicle. This includes your private car, bike, e-bike, or even walking.
Here’s how it works:
For every kilometer you travel for business purposes, you can deduct €0.23 from your profit.
This applies to client visits, trips to the Chamber of Commerce, your accountant, your workplace, or even a BNI meeting.
The condition: you must use a privately owned vehicle — not one registered as a business asset.
In practice, many freelancers report their business kilometers each quarter to their bookkeeper. These costs are then processed as an internal journal entry (memoriaalboeking), reducing your taxable profit.
What if the Client Pays for Travel?
If you don’t agree on any mileage reimbursement with your client, those kilometers are simply a business expense — a cost you carry.
But if you do charge for travel, that payment becomes part of your turnover. It increases your income — but here’s the good news: you’re also allowed to deduct the matching travel cost (€0.23/km), so the net effect on your taxable profit is neutral.
Important:
Mileage paid by the client must be invoiced with 21% VAT.
This applies even if you’re just passing on the €0.23 allowance.
What About a Company Car?
If you drive a car that’s officially listed as a business asset (auto van de zaak), things work differently.
Fuel and maintenance costs are fully deductible.
But you can’t claim €0.23/km for business trips — since those costs are already covered.
You can, however, charge clients for travel, including 21% VAT on top.
Bonus: Grijs Kenteken — Business Vans with Tax Perks
If you drive a van or small commercial vehicle, you might qualify for a grijs kenteken — a Dutch tax category that offers benefits like no BPM, lower road tax, and VAT deductions on purchase and fuel.
There are some conditions, like using the vehicle primarily for business and tracking private kilometers. It’s worth checking out if you use a van in your work.
👉 Read more about the grijs kenteken
In Summary
Use a private vehicle? Deduct €0.23/km from your taxable income.
Charge clients? That mileage payment counts as income — and needs VAT.
Company car? No mileage deduction, but you can bill clients for travel.
It’s a bit of a puzzle, but once you get the logic, it’s manageable. Want someone to check your records or handle the mileage declarations for you? That’s exactly what a good bookkeeper does — no surprises, no stress.