For 2026, the ONSS reference mileage rate is €0.4415/km. This rate is exempt from ONSS contributions and income tax within legal limits.
No, generally you cannot combine both for the same journey. If part of the journey is by bike and another part by car, a combination may be possible. The cycling allowance is €0.35/km in 2026.
For professional travel, reimbursement is based on the official ONSS rate. The formula is: distance (km) × rate (€/km) = reimbursement.
The bicycle allowance is €0.35/km in 2026. It is exempt from tax and ONSS contributions with no distance limit. It cannot be combined with the car allowance for the same route. For mixed trips (bike + train), both allowances can be combined for separate segments.
The mileage allowance covers costs of using a personal vehicle: fuel, maintenance, depreciation, insurance and taxes. Parking, tolls and standing charges are not included and can be reimbursed separately on a receipt basis.
Yes. A company director can be reimbursed by their company for professional trips at the official BOSA rate. The rate is identical to that for employees (€0.4327/km in Q2 2026). These reimbursements are company expenses, not taxable in the hands of the director.