An employer may award a flat-rate kilometric allowance to staff members who use their own cars, motorcycles or mopeds for professional travel. As of 1 April 2023, a new amount will be applicable.
To respond more quickly to fluctuations in fuel prices, the kilometric allowance amount is revised quarterly since 1 October 2022. The new amount applicable from 1 April 2023 amounts to 0.4246€/km.
If the kilometric allowance awarded by the employer does not exceed 0.4246€/km, it is considered a non-taxable reimbursement of expenses proper to the employer.
As a reminder, from 1 January 2023 until 31 March 2023 the kilometric allowance is 0.4259€/km.