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As an employer you may award a flat-rate kilometre allowance to your employees who use their own cars, motorcycles or mopeds for professional travel. As of 1 April 2024, a new amount will be applicable .
To respond more quickly to fluctuations in fuel prices, the kilometre allowance amount is indexed quarterly since 1 October 2022. The new amount, valid from 1 April 2024, is €0.4265/km (subject to confirmation).
If the kilometre allowance you award does not exceed €0.4265/km, it is considered a non-taxable reimbursement of expenses proper to the employer, exempt from social security contributions.
In summary, the following amounts are applicable for 2024:
In addition to the quarterly indexed kilometre allowance, there is also an annual indexed kilometre allowance. For the period from 1 July 2023 to 30 June 2024, this amount is €0,4280/km.
If the kilometre allowance awarded by the employer does not exceed €0,4280/km, it is considered a non-taxable reimbursement of expenses proper to the employer.
As an employer, you can choose to apply the flat-rate system on an annual basis. You must then apply this for the entire period from 1 July 2023 to 30 June 2024. During that period, you cannot switch to the flat-rate quarterly system. The earliest you can do this is 1 July 2024.
As an employer, you must give your employees the resources they need to do their jobs. Therefore, when your employees use their private vehicle for professional travel, you must pay these costs.
Many sectors require the payment of a flat-rate kilometre allowance. If this is the case, you must pay the amount set by your joint committee. This is often (but not always) the quarterly indexed or annually indexed kilometre allowance.
Some sectors refer to a recent Royal Decree (from 2017) for the payment of the kilometre allowance. If this is the case, you must apply the quarterly indexed kilometre allowance.
Other sectors sometimes refer to an old Royal Decree (from 1965). Then the indexation of the kilometre allowance will remain fixed annually on 1 July.
To find out what kilometre allowance you must award, check the information for your sector.
Is nothing provided by your sector? You can choose either amount (quarterly or annual). If you choose to apply the flat-rate system on an annual basis, you must apply this amount for the entire period from 1 July 2023 to 30 June 2024.
Source: Circular 2023/C/78 on the kilometre allowance for professional travel
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