Every day, the kilometers you travel to get to work weigh on your budget. But did you know that certain allowances paid by your employer can be fully or partially tax-free? Let’s take a look at how you can optimize your tax return in Belgium!

The costs for traveling between your home and your workplace are generally your responsibility. However, you can deduct them in your tax return as professional expenses.

Allowances paid by your employer for commuting between home and work can be fully or partially tax-exempt, particularly for:

In terms of professional expenses, it’s important to distinguish between commuting costs (home-to-work) and business travel.

Allowances for Commuting Between Home and Workplace

The commute refers to the journey between your home and your usual workplace(s).

The allowance for this commute covers the costs of regular travel (e.g., vehicle wear and tear, fuel, bicycle, or public transport). In the public sector, specific internal regulations apply. The rates are often similar to those in the private sector but can differ.

Special rules and sector-specific limits apply to these commutes.

You have two options for reporting these costs on your tax return:

Legal Flat-Rate Allowance

This is automatically applied.

For employees, standard professional expenses are calculated at 30% of gross income (after social contributions), up to:

  • €5,390 (income 2025 / tax year 2026)
  • €6,070 (income 2026 / tax year 2027)

If your actual expenses are below this flat rate, you do not need to provide any proof.

Actual Professional Expenses

If your actual expenses are higher, you can declare them. You must prove that:

  • The expenses are work-related
  • They were actually incurred
  • Appropriate receipts or documentation are available

👉 These expenses must be reported under code 1258/2258.

⚠️ Attention: €0.15/km Rule
If you use your own vehicle, you cannot deduct actual costs (insurance, maintenance, etc.). A flat rate of €0.15 per kilometer applies. For many employees, the 30% flat-rate allowance remains more advantageous.

If you receive an employer allowance for commuting with your own vehicle, it is tax-free up to:

  • €500 (income 2026)
  • €490 (income 2025)

This must be reported under code 1254/2254, and the tax exemption under code 1255/2255.

The employer is not obligated to pay this allowance (except if stipulated by a collective agreement or company policy).

Public Transport
If the employer covers all or part of a subscription, this support is fully tax-free. Usually, the employer’s contribution is 75%.
Under third-party payer schemes, the contribution can be at least 71.8%, and up to 80% for full coverage. In this case, the employee pays nothing, and the state covers the remainder.

⚠️ Note: This tax exemption does not apply if you opt for actual costs.

Simulations can be performed, for example, via MyMinfin.

Bicycle
For 2026, bicycle allowances are tax-free up to €0.35/km, with an annual maximum of approximately €3,500.
Amounts exceeding this are taxable.
Combining this allowance with public transport reimbursement is possible.

Allowances for Business Travel

Business travel (e.g., client appointments, meetings, training sessions) is distinct from commuting.

The following rates apply:

  • Quarterly rate: €0.4326/km (from 01.01.2026)
  • Annual rate: €0.4449/km (01.07.2025–30.06.2026)

These allowances are fully tax-free.
They apply only to business travel and are limited to 24,000 km per year. If this limit is exceeded, the excess may be taxable unless it can be clearly justified.

📌 Procedure

To receive these allowances, you must:

  • Submit a declaration to your employer confirming the use of a means of transport
  • Provide supporting documents (subscription, tickets, mileage statement, etc.)

👉 Keep all receipts (tickets, subscriptions, tolls, etc.) in case of inspection.

For more information on French-Belgian taxation, you can consult our dedicated guide: Guide fiscal France-Belgique – Frontaliers Grand Est.