Who can benefit from the tax credit?
As part of the support measures to help with the rise in fuel costs, employers who have introduced or increased a commuter allowance may, under certain conditions, benefit from a tax advantage in the form of a tax credit.
This tax credit is a percentage deducted from your taxable income, so you pay less tax.
The tax credit applies to journeys made between 1 May and 31 July 2026. The allowance must be granted no later than 31 October 2026. It must also be formalised in writing, for example through a CBA, a labour regulation, an agreement, or any other communication such as an e-mail, the intranet, or a pay slip.
More info: « The law on various energy measures has been published »
What information must be included in the form?
To obtain the tax credit, you as an employer must prepare a document showing the calculation of the tax credit, including the following information:
- The reference allowance (situation April 2026)
- The increase granted per kilometre
- The number of kilometres reimbursed (May – July 2026)
- The calculated and claimed tax credit
To help with this, the tax administration has published a model document showing the data to be included.
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