New kilometric allowance as of 1 July 2023

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 July 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 July 2023 amounts to 0.4237€/km (subject to confirmation by the Federal Public Service Finance).

If the kilometric allowance awarded by the employer does not exceed 0.4237€/km, it is considered a non-taxable reimbursement of expenses proper to the employer.

In summary, the following amounts are applicable for the year 2023:

Remarks:

• The above amounts are also maximum amounts accepted as expense allowances exempted from social security contributions for commuting and business travel by private vehicle.
• Although some collective bargaining agreements adjust the kilometric allowance on a quarterly basis since 1 October 2022, others continue to index it on an annual basis. For these collective bargaining agreements, the allowance is 0.4280€/km (subject to confirmation) for the period from 1 July 2023 to 30 June 2024. Please refer to our sector documentation for the amount applicable to your sector.