04/06/2025
Do you travel frequently for your business? Transport costs can then represent a significant part of your budget. The good news is that a large portion of these expenses can be recovered through your tax return. However, it is important to understand the rules that apply to each mode of transport. Here’s how to optimise deductions related to your professional mobility.
Do you use the train (SNCB) or bus (Tec) for your professional travel? These expenses are fully deductible. The 6% VAT is also 100% recoverable.
Another advantage: you do not need an invoice to recover this VAT. Your transport ticket is sufficient proof.
Taxi or Uber rides for professional purposes are deductible at 75% for personal income tax. VAT can be recovered at 100%, provided you have a valid invoice that includes your VAT number.
Self-employed professionals who use a bicycle for business travel can grant themselves a mileage allowance. For 2025, this amounts to €0.36 per kilometre.
You must keep a travel log. It should include the date, departure and destination, number of kilometres, and the professional purpose of the trip.
The bicycle allowance you grant yourself is 100% deductible as a professional expense.
The deductibility of car expenses is one of the most complex aspects of tax legislation, as it depends on several factors. Here are the two main steps:
Determine the professional use percentage
You can do this via a travel log, where you record all professional trips, or via a flat-rate estimate of private use using the following formula:
(6,000 private km + commuting distance) / total kilometres = private use percentage
Determine the deductibility of the professional portion
Deductibility is calculated using the formula:
120% – (0.5% × coefficient × CO₂ emissions)
• For diesel cars, the coefficient is 1
• For petrol cars, the coefficient is 0.95
• For natural gas cars (< 12 fiscal horsepower), the coefficient is 0.90
Limits based on purchase year
Maximum deductibility percentages apply depending on the year of purchase:
• Purchased after 1 July 2023: max. 75% deductible
• From 2026: max. 50%
• From 2027: max. 25%
• From 2028: not deductible
Electric vehicles
For electric cars purchased before 2027, a specific rule applies: all costs are 100% deductible. After 2027, deductibility gradually decreases:
• Purchased in 2027: 95% deductible
• Purchased in 2028: 80% deductible
• etc.
These rules apply to all vehicle-related costs: purchase, maintenance, repairs, insurance, fuel, parking, and even accessories.
However, renting or setting up parking spaces for staff, clients, or suppliers remains 100% deductible.
| Attention! |
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| For VAT, a different rule applies: you can recover 100% of the professional use, but with a maximum of 50% of the total VAT. |
At PIA Go!, we understand that tax rules around mobility can be complex. That’s why our PIA accountants guide you by asking the right questions and calculating the correct deduction percentage. This way, you stay fully compliant with legislation while optimising your tax benefits.
Curious how we can help you optimise your mobility costs from a tax perspective?
Schedule a non-binding video call today.
Are public transport costs fully deductible for self-employed professionals?
Yes. If you use public transport for professional travel, both the costs and the 6% VAT are fully deductible. A ticket, email confirmation, or bank statement is sufficient as proof.
What about taxi and Uber expenses?
Professional trips by taxi or Uber are 75% deductible for personal income tax. VAT can be recovered at 100%, provided you have a valid invoice that includes your VAT number.
Can a self-employed person claim a bicycle allowance?
Yes. If you use a bicycle for professional travel, you can apply a mileage allowance of €0.36 per kilometre in 2025. This allowance is 100% deductible. A travel log must be maintained.
Is VAT on car expenses fully deductible?
No. VAT on car expenses is only partially deductible. Recovery is limited to the professional portion, with a maximum of 50% of the total VAT.
What are the tax advantages of an electric car?
Electric cars purchased before 2027 are 100% deductible. For those purchased in 2027, deductibility is 95%, and for those purchased in 2028, 80%. This rule applies to all related costs, including purchase, maintenance, insurance, and energy.
