Verblijfskosten eigen rijders 2026: € 52,00 per dag

Self-employed drivers in the Netherlands can deduct a fixed daily allowance for accommodation costs when performing multi-day or international trips. For 2026, this allowance has been set at €52.00 per day. The amount is adjusted annually and published on the Dutch tax authority's website. This regulation applies only to self-employed drivers reporting income tax; it does not apply to business owners paying corporate tax.