The only expenses which can be deducted in the annual income tax return, in order to determine the income from current employment, are qualifying expenses for commuting per public transport: the expenses of travel on at least one day per week from the place of residence or stay of the taxpayer to the place where the employment must be exercised.

Traveling at least 40 days per year, qualifies as traveling once per week. The travel must be done by public transport and evidenced by a so-called public transport statement (in Dutch: “openbaarvervoerverklaring”).

The expenses must be reduced with travel cost reimbursements received from the employer.

If the employee travels at least 4 days per week, the deduction for travel expenses/commuting can be calculated as follows (2021):

If the employee travels 3, 2 or 1 day(s) per week, the deduction is respectively 75%, 50% or 25% of the abovementioned annual amounts if the commuting distance is less than 90 kilometers. If the commuting distance is more than 90 kilometers, the deduction equals 24 cents per kilometer multiplied with the travel kilometers and days on which the employee travels, but no more than € 2,185 per year. 

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