New amount with quarterly indexation from 1 July 2026
For the second quarter of 2026, the kilometre allowance with quarterly indexation for professional travel was originally set at 0.4327 euro per kilometre.
To respond more quickly to changes in fuel prices, the royal decree of 18 May 2026 exceptionally and temporarily provided for a monthly indexation of the kilometre allowance for the period from 1 April to 30 June 2026 inclusive.
Read more: "Monthly indexation of the kilometre allowance"
From 1 July 2026, the kilometre allowance will again be indexed quarterly and no longer monthly.
|
Indexation system |
From 1 July 2026 to 30 September 2026 |
From 1 April 2026 to 30 June 2026 |
From 1 January 2026 to 31 March 2026 |
|
Quarterly indexation |
0.4440 euro/km
|
Temporary monthly indexation to absorb fluctuations in fuel prices April: 0.4571 euro/km May: 0.4841 euro/km June: not yet known |
0.4326 euro/km |
New amount with annual indexation from 1 July 2026
In addition to the kilometre allowance with quarterly indexation, there is also the kilometre allowance with annual indexation.
Circular no. 767 of 8 June 2026 sets the amount of this 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 amount of 0.4449 euro per kilometre that applied until 30 June 2026.
Read more: "New km allowances for business travel from 1 July '26"
|
Indexation system |
From 1 July 2026 to 30 June 2027 |
From 1 July 2025 to 30 June 2026 |
|
Annual indexation |
0.4761 euro/km
|
0.4449 euro/km |
How do you know which system your sector applies?
In some sectors, there is a mandatory reimbursement of travel for commuter traffic with a private vehicle. Some sectors adjust the amount quarterly, while others keep an annual adjustment.
It is also possible that your sector does not require mandatory reimbursement, but you as an employer still decide to contribute. In that case, you have the choice, as 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 commuter traffic.
Why are there two indexation systems?
The kilometre allowance for business travel was traditionally adjusted only once a year on 1 July. But this was not enough 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: 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
- Quarterly indexation: Circular no. 768 of 29 June 2026 - Adjustment of the amount of the kilometre allowance - Period from 1 July 2026 to 30 September 2026, Moniteur belge of 3 July 2026.
