Who is entitled to a tax deduction for travel in public transport?

Widely practiced in the Netherlands reimbursement employers of travel expenses of employees. However, not always. And if you pay for your own travel to work on public transport? In this case, you can enter travel expenses on your income tax return and receive a tax deduction - reisaftrek.

Conditions for receiving a travel allowance

1. the distance from home to work in one direction by public transport is more than 10 kilometers;
2. you commute to work more than one day a week or commute to the same place of work for at least 40 days in a calendar year;
3. You can confirm trips using the methods below.

How do I verify travel to work on public transport?

1. If you have issued subscription for travel - for example, OV-jaarkaart - then the transport company itself transfers data about your trips to the tax office, your intervention is not needed. Check on the website of your transport company whether this data is transmitted.
2. If data is not being transferred, you need to request a certificate from the transport company (openbaarvervoerverklaring or OV-verklaring). This can be done through your "My OV-chip" account on ov-chipkaart.nl.
3. If you cannot get OV-verklaring because you are traveling on separate tickets, for example, then you need to get a travel certificate from your employer (reisverklaring). It should indicate:

• your name and address;
• the name and address of your employer;
• the number of days per week you commute to work by public transport.

How much travel expenses can be deducted?

The amount you can deduct depends on:

• one-way distance from home to work by public transport;
• the number of days per week you commute to work.

The size of the deduction for travel in public transport for 2023

*In this case, the calculation is used: 0,26 euros per kilometer one way, multiplied by the number of days on which trips were made to work in 2023. The deduction is a maximum of 2354 euros.

The size of the deduction for travel in public transport for 2022

*In this case, the calculation is used: 0,24 euros per kilometer one way, multiplied by the number of days on which trips were made to work in 2022. The deduction is a maximum of 2214 euros.

To ensure that you receive all your subsidies and tax deductions, file a declaration via Nalog.nl!