New amount from 1 July 2026
Circular no. 767 of 8 June 2026 sets the kilometre allowance at 0.4761 euro per kilometre for the period from 1 July 2026 to 30 June 2027 inclusive.
This is a significant increase compared to the current amount of 0.4449 euro per kilometre, which applies until 30 June 2026.
If you do not pay more than the maximum amount, the kilometre allowance can be considered a cost borne by the employer. In that case, no social security contributions or taxes are due.
What about the temporary monthly indexation?
In addition to the annual kilometre allowance, there is also a kilometre allowance that is usually adjusted quarterly.
However, for the period from 1 April to 30 June 2026, a temporary monthly indexation was introduced to absorb fluctuations in fuel prices. This measure is expected to expire on 30 June 2026.
More info: “Monthly indexation of the kilometre allowance”
From the third quarter onwards, the usual system of quarterly indexation will be reintroduced, unless the measure is extended. However, this change has no impact on the annually indexed allowance, which is adjusted separately on 1 July 2026.
How do you know which system your sector applies?
In some sectors, the reimbursement of professional travel with a private vehicle is mandatory. Some sectors adjust the amount quarterly, while others do so annually.
Sectors that adjust quarterly must temporarily do so monthly for April, May and June 2026. This measure is expected to end on 30 June 2026.
If your sector requires an intervention, you can find the amount under Joint committees > Your joint committee number > Transport costs > Amounts of transport costs > Professional travel.
Find nothing? Then there is no obligation in your sector to contribute to professional travel with a private vehicle.
So there are many sectors where no mandatory reimbursement is provided.
If you as an employer still contribute to the costs, you can choose between a kilometre allowance with monthly or annual indexation, as both are accepted by the tax authorities and social security.
And the local authorities?
Authorities that have not yet changed the indexation method for determining the kilometre allowance for business trips in their local legal status regulation will apply the following amounts from 1 July 2026:
- for travel with a private car: 0.4593 euro per kilometre;
- for travel by bicycle: 0.2344 euro per kilometre.
Do you want to switch to the temporary monthly indexation?
If you choose annual indexation of the kilometre allowance, that choice normally applies for a full year (from 1 July to 30 June inclusive).
Exceptionally, the tax authorities allow you to switch to the system of monthly indexation for the period from 1 April to 30 June 2026.
Note: social security does not follow this exception. Socially, you can only change the system from 1 July, and then only if the temporary measure is extended.
Sources
- Royal Decree of 18 January 1965 concerning the general regulation on travel expenses
- Circular no. 767 – Adjustment of the amount of the kilometre allowance – Period from 1 July 2026 to 30 June 2027, Moniteur belge of 16 June 2026
- Circular no. 754 of 12.06.2025 of the Federal Public Service Policy and Support, Moniteur belge of 16 June 2026
