Travel reimbursement in the Netherlands and what it is

When you work in the Netherlands, your employer may reimburse your costs of commuting or travelling for work (called “travel allowance” or reiskostenvergoeding). However, this reimbursement is not automatically guaranteed by law. ACCESS NL
What’s essential: the terms are usually set out in your employment contract, company policy, or collective labour agreement (CAO). Expatax

Here are the key aspects to understand:

Tax-free cap & rules

• For travel by private transport (car, bike, walking) or public transport, there is a tax-free maximum reimbursement of €0.23 per kilometre (2025 rate) if your employer gives you the reimbursement. business.gov.nl

• If your employer pays more than this (i.e., a higher rate per km), the excess amount is treated as taxable salary (so you’d pay income tax) because only up to that rate counts as tax-free. Salupa

• For public transport, your employer can either reimburse the actual costs of the tickets/subscriptions, or use the km-based rule. blueumbrella.nl

• If you work from home sometimes, there are specific rules about combining travel allowance with a working-from-home allowance. business.gov.nl

Does your employer have to pay it?

• No, there is no general legal obligation for employers to pay commuting travel reimbursement. It depends on what your contract, CAO or company policy says. ACCESS NL

• Many employers do offer it, especially in larger companies or sectors with a CAO, but you should check the contract.

• If the employer does reimburse, they must follow the tax rules in order for it to be tax-free.

Full-time vs Part-time: what’s different?

Whether you are working full-time or part-time affects how the rules apply — especially the number of travel days and pro-rata calculations.

Full-time workers

If you work full-time (e.g., 5 days per week), the reimbursement rules apply in the “standard” way. For example:

• If you commute regularly to a fixed workplace (meaning a consistent work location you visit often), you might use the so-called 128/214-day scheme: if you travel to a fixed workplace at least 128 days a year, the employer may reimburse as if you travelled 214 days (to allow for vacations, sickness, home-working) in the calculations. Expatax

• The rate of €0.23 per km (or actual costs for public transport) applies as tax-free up to that limit.

Part-time workers

If you work part-time (for example 3 or 4 days per week), the general rules still apply but proportions adjust. For instance:

• The 128/214-day rule is applied pro-rata: e.g., if you work 3 days/week the threshold for “travel to fixed workplace” becomes 3/5 of 128 = ~77 days. Then you may use 3/5 of 214 ≈ 129 days for reimbursement calculation. business.gov.nl

• If you travel fewer days, you must adjust accordingly. The employer’s policy should reflect part-time status.

• If you mix home-working and commuting, the part-time nature means the calculations will reflect fewer travel days. Your reimbursement may be lower accordingly.

Practical tip for part-time: Make sure your employer’s travel reimbursement policy clearly states how part-time days are handled - e.g., entry in contract, company regulation.

Common scenarios & what to watch for

Here are a few typical situations you might encounter, especially relevant for international students or starters:

Scenario: regular commute to office

You live in Amsterdam and travel to Nijmegen for your full-time job at Brave Ones. Your travel distance is 30 km one way (60 km round-trip). If your employer reimburses via the km-rule:

• 60 km × €0.23 = €13.80 per commuting day (assuming full-time).

• Using 214 days: €13.80 × 214 days = approx €2,953 annual tax-free (if full-time and meets 128-day threshold).

• If part-time (say 3 days/week) then you adjust days accordingly.

Scenario: public transport

You use NS (train) every day. Your employer may choose to reimburse your actual ticket cost (tax-free) instead of using the €0.23 per km rule. You’ll need to keep statements or receipts of your journeys. Expatax

Scenario: mixed home-working & office

If you split your time between home-working and commuting, things get slightly more complex:

• You cannot on the same day be reimbursed both a travel allowance and a home-working allowance. The rules state: you must choose one. business.gov.nl

• If you rarely commute (below the threshold), the employer might choose a different fixed allowance or actual cost basis.

Scenario: employer provides public transport card or company car

• If your employer gives you a company car or covers e.g. a full public transport season ticket, the standard reimbursement may not apply (different tax treatment). Expatax

What this means for you as an international student or starter

Since Brave Ones focuses on international students and early-career people, here are some specific considerations:

• Check your contract: Because the reimbursement is not guaranteed by law, check whether your employment agreement (or CAO) states that you receive a travel allowance.

• Clarify part-time status: If you are working fewer days (e.g., 20 hours/week) make sure you understand how your employer handles travel reimbursement for part-time — are you prorated, and what assumptions do they make?

• Keep documentation: Especially if public transport is involved — keep your tickets, OV-chipkaart summaries or employer-provided statements so you can show the costs incurred and your eligibility.

• Understand the tax-free cap: €0.23 per km is the max tax-free. If reimbursement is higher it becomes taxable income — so you may want to check how it’s treated on your payslip.

• Consider sustainability / alternative commute: Many companies are encouraging cycling or public transport. The rules apply equally (km-based or actual cost).

• Ask about home-office days: If you are required (or choose) to work from home occasionally, ask how your employer treats travel versus home-working days.

• International move & relocation: If you’ve moved from abroad, or are on a special assignment, additional rules (such as the 30% ruling) might apply though that is a separate matter. Mesh

Summary & key bullets

• Travel reimbursement (commuting allowance) in the Netherlands is not mandatory by law, but commonly provided via contract/CAO.

• Tax-free reimbursement: up to €0.23 per kilometre (2025 rate) for private/public transport.

• Public transport actual costs may be reimbursed instead of km-rule.

• For full-time, use standard thresholds (128/214-day scheme). For part-time you prorate accordingly.

• Same day: you cannot receive both travel reimbursement and home-office allowance.

• Keep your documentation.

• For you (international student/starter) check your contract, clarify part-time status, understand limits and tax implications.

Conclusion

Travel reimbursement in the Netherlands can feel a bit technical, especially when you're new to Dutch work culture. The key thing to remember is that this allowance isn’t guaranteed by law—but when employers do offer it, the rules are straightforward. Whether you work full-time or part-time, your reimbursement depends on how often you commute, the distance you travel, and how your employer chooses to apply the tax-free limits.

For international students and starters, the most important step is simply to check your contract and ask questions when something is unclear. Understanding how your allowance is calculated helps you budget better, avoid surprises on your payslip, and make informed choices about commuting or working from home.

With the right information, navigating travel reimbursement becomes much easier—and you can focus on what really matters: building your life, studies, or career here in the Netherlands.