Public transport expenses for your home and work commute are tax refundable under conditions and provided that you are not reimbursed by your employer. The tax refundable commuting costs reduces your taxable income and thus lowers the income tax due over your income.

Conditions for tax refundable commuting costs

The following conditions apply for a refundable commuting expense:

  • the applies expenses are not reimbursed to you by, for instance, your employer
  • the mode of transport for the commute is public transport
  • the single way distance home - work is more than 10 km
  • your commute back and forth takes place within 24 hours
  • you have receipts of the commuting costs

Refundable commuting cost ceiling

The ceiling for the refundable commuting cost is set per tax year. The following limits apply:

  • 2022: € 2,214
  • 2021: € 2,185
  • 2020: € 2,150
  • 2019: € 2,116
  • 2018: € 2,090 
  • 2017: € 2,073

Commute by private transport

Commute by private transport does not qualify for a tax rebate. Your employer, however, may provide a tax free reimbursement of € 0.19 per km for the commute.