When an employee uses their personal vehicle for professional purposes in Belgium, employers can reimburse them for any costs incurred. There is a maximum lump sum per kilometer, and no taxes and social security contributions are payable for the mileage allowance if the maximum is not exceeded. The amount is adjusted yearly.
2021 allowance values
As of July 1st, 2021, the amount has increased from €0.3542 to €0.3707 per kilometer, and this rate is applicable until June 30th, 2022. There is a maximum of 24,000 kilometers per year. If an employee applies for reimbursement and the number exceeds this limit, they must provide proof of the excess.
Employers can reimburse at a lower rate. A higher reimbursement rate is also possible, but it is up to the employer and the employee to agree that the allowance granted is in line with the actual cost.
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