New kilometre allowance with quarterly indexation from 1 April 2026

New amount with quarterly indexation from 1 April 2026

This table shows the new and previous amounts for professional travel (business trips), along with the periods during which they apply:

This amount is based on our own calculations and is therefore still subject to confirmation by the tax authorities. We will, of course, inform you as soon as it is official.

If you do not pay more than the maximum amount according to the indexation system of your sector (see below), you may consider the kilometre allowance as a ‘cost borne by the employer’. In that case, no social security contributions or taxes are due.

How do you know which system your sector applies?

In certain sectors, there is a mandatory reimbursement of travel expenses for commuting with a private vehicle. Some sectors adjust the amount quarterly, while others apply an annual adjustment.

It is also possible that your sector does not require mandatory reimbursement, but that you as an employer still decide to contribute. In that case, you have the choice, because both the tax authorities and social security accept the kilometre allowance with quarterly indexation as well as the kilometre allowance with annual indexation.

How to look it up in Lex4You

If your sector requires a contribution, you will find the amount under Joint committees > Your joint committee number > Travel expenses > Amounts of travel expenses > Professional business travel.

If you find nothing there, then there is no obligation in your sector to contribute to commuting expenses.

Why are there two indexation systems?

The kilometre allowance system for business trips was traditionally adjusted only once a year on 1 July. However, this proved insufficient to respond quickly to changes in fuel prices. Therefore, policymakers decided to introduce a second system from 1 October 2022, where the kilometre allowance is adjusted quarterly. Both systems now exist side by side, so each sector can choose the system that suits them best.

Sources

• Annual indexation: Royal Decree of 18 January 1965 containing the general regulation on travel expenses and Circular no. 754 - Adjustment of the amount of the kilometre allowance - Period from 1 July 2025 to 30 June 2026, Moniteur belge of 20 June 2025
• Quarterly indexation: Royal Decree of 10 November 2022 amending the Royal Decree of 13 July 2017 establishing the allowances and compensations of the personnel of the federal public service