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An employer may grant a flat-rate kilometric allowance to staff members who use their own cars, motorcycles or mopeds for professional travel. A new higher amount shall apply as from 1 July 2021.
The allowances granted by an employer to his employees for the use of a car, motorcycle or moped on business trips are a non-taxable reimbursement of the employer's own costs. This is subject to the condition that they do not exceed the similar allowances granted by the State to its staff.
The following amount applies from 1 July 2021 until 30 June 2022: €0.3707/km. It is an increase compared to the amount applicable for the period from 1 July 2020 to 30 June 2021: €0.3542/km.
Source: Circular letter No. 695 of 8 June 2021 – Adjustment of the amount of the kilometric allowance, Belgian Official Gazette of 17 June 2021.
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