New mileage allowance with quarterly indexing starting from 1 October 2025.

If your workers use their own car, motorcycle, or moped for work-related journeys, you may need to provide them with a mileage allowance to cover their expenses. From 1 October 2025, a higher amount will apply if your field follows quarterly indexing.

This AI-generated translation may contain errors and should not be considerd legal advice. For accurate info, refer to the Dutch or French version or consult your Securex Legal Advisor.

This page was updated in response to of circular no. 757.

The amount listed below is official.

New amount with quarterly indexing from 1^st October 2025

This table shows the new and old amounts for business travel (service trips) along with their validity periods.

Indexing system	New amount (€/km) and validity period	Old amount (€/km) and validity period
Quarterly indexing	0.4312 (from 1^st October 2025 to 31 December 2025)	0.4309 (from 1^st July 2025 to 30 September 2025)
Annual indexing	0.4449 (from 1^st July 2025 to 30 June 2026)

This amount is based on our calculations and is therefore still subject to confirmation by the relevant administration. We will keep you informed on Lex4You once it has been officially published in the Moniteur belge.

If you do not pay more than the maximum amount according to the indexing system of your sector (see below), you can consider the mileage allowance as employer-related expenses. No social security contributions or taxes are then due.

How to find out which system applies to your sector?

In some sectors, the reimbursement of commuting expenses incurred with a personal vehicle is mandatory. Some sectors adjust the amount every quarter, while others do so annually.

Your sector may not require mandatory reimbursement, but if you choose to contribute as an employer, you can opt for either the mileage allowance with quarterly indexing or the one with annual indexing, as accepted by the tax authorities and social security.

How to search in Lex4You?

If your sector requires a contribution, you can find its amount under Joint committees > Your joint committee number > Transport costs > Amounts of transport costs > Costs for business travel.

Can't find anything? If that's the case, there is no obligation in your sector to contribute to commuting trips.

Why are there two indexing systems?

The mileage allowance for service trips was typically adjusted only once a year, on 1^st July. However, this annual adjustment was found to be insufficient to quickly respond to fluctuations in fuel prices. Therefore, policymakers introduced a second system valid since 1^st October 2022, which adjusts the mileage allowance every quarter. The two systems coexist so that each sector can choose the one that best suits its needs.

Sources

Annual indexing : royal decree of 18 January 1965 concerning general regulations on travel expenses and circular no. 754 - Adjustment of the mileage allowance amount. - Period from 1st July 2025 to 30 June 2026, Moniteur belge of 20 June 2025.

Quarterly indexing : royal decree of 10 November 2022 amending the royal decree of 13 July 2017 setting the allowances and indemnities for members of the federal public service