| Type |
AY 2025 |
AY 2026 |
AY 2027 |
| Proof of actual professional expenses: commuting, except for cycling: amount per km |
0.15 |
0.15 |
0.15 |
| PWA voucher: exempt amount |
6 |
6 |
6 |
Meal vouchers: tax exemption
Employer contribution per voucher max.
Employee contribution per voucher: min.
Deductible amount per meal voucher
|
6.91
1.09
2
|
6.91
1.09
2
|
8.91*
1.09
2
|
Tax exemption for eco vouchers
Maximum nominal value of cheque:
Maximum annual amount:
|
10
250
|
10
250
|
10
250
|
| Belastingvrijstelling sport- en cultuurcheques: maximaal jaarbedrag |
100 |
100 |
100 |
* The maximum employer contribution to meal vouchers will be increased from the 2027 tax year onwards.