Tax · 2026 income, 2027 tax return
Actual expenses or lump sum: which to choose for your 2026 income?
Updated on
Since 1 November 2026, withholding tax on pay has been calculated differently (Royal Decree of 27 September 2026). The calculations on this page still follow the previous rules: for pay received from 1 November, withholding tax and net pay may differ. Update in progress.
For your 2026 income, the statutory lump sum automatically deducts 30% of your earned income, up to €6,070. This maximum is reached from €20,233 of taxable income, so for almost all full-time jobs. Claiming your actual expenses (werkelijke beroepskosten / frais réels) only pays off if they exceed this amount: by car, at €0.15 per km, you need about 102 km one way over 200 days; by bike, at €0.37 per km, about 42 km.
Note: with actual expenses, your employer’s contribution to your commuting becomes taxable. Indexo takes this into account and tells you clearly ‘claim your actual expenses, you gain this much’ or ‘stay with the lump sum’.
Actual expenses or lump sum: your calculation
Enter your salary, your commute and your other professional expenses for the year. Indexo compares the tax with the lump sum and with your actual expenses, employer contribution included. Nothing is sent: everything is calculated in your browser.
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How many kilometres to beat the lump sum?
Commuting is often the biggest item in actual expenses. Here is the one-way distance from which it alone is enough to match the maximum lump sum of €6,070. Other expenses (office, equipment, training) reduce this distance.
| Means of transport | Deductible amount | Km one way, 200 days | Km one way, 220 days |
|---|---|---|---|
| Electric car, or bought before 1 July 2023 | €0.15 per km | 102 | 92 |
| Car with emissions bought from 1 July 2023 to 31 December 2025 | €0.075 per km (50%, to be confirmed) | 203 | 184 |
| Car with emissions bought since 1 January 2026 | No flat rate any more | — | — |
| Bike, e-bike, speed pedelec | €0.37 per km | 42 | 38 |
| Public transport | Actual price of season tickets | — | — |
The lump sum by salary
The lump sum is 30% of your taxable earned income: salary, holiday pay and bonuses, after social security contributions. It reaches its maximum from €20,233 of income over the year.
| Gross per month | Taxable income for the year | Statutory lump sum | Rule |
|---|---|---|---|
| €1,000 | €12,809 | €3,843 | 30% of income |
| €1,500 | €19,213 | €5,764 | 30% of income |
| €2,000 | €25,618 | €6,070 | Ceiling reached |
| €3,000 | €35,048 | €6,070 | Ceiling reached |
The rules for actual expenses in 2026
By car
Commuting in your own car is deductible at €0.15 per kilometre travelled. This amount covers everything: fuel, maintenance, insurance, taxes. Since the reform of car taxation, it remains available for zero-emission cars and for cars bought before 1 July 2023. For a car with emissions bought between 1 July 2023 and 31 December 2025, the deduction is gradually reduced until 2027 (Indexo uses 50% for 2026, to be confirmed). For a car with emissions bought since 1 January 2026, there is no kilometre flat rate any more.
By bike
Commuting by bike (standard, electric or speed pedelec) is deductible at €0.37 per kilometre for 2026 income, the amount of the tax-free bicycle allowance.
By public transport
You deduct the actual price of your season tickets and tickets. Your employer’s reimbursement then becomes taxable.
By motorbike or scooter
You deduct the share of your actual costs that relates to commuting: insurance, tax, maintenance, fuel, equipment and depreciation, in proportion to the kilometres. Keep a log of your journeys.
Home office
A room used only for work lets you deduct the corresponding share of the rent (or loan interest), service charges and energy, in proportion to its floor area. What your employer already reimburses, such as a telework allowance, cannot be deducted a second time.
Equipment, training and other expenses
Computer, office furniture, documentation, training related to your job: a purchase used for several years is deducted in instalments, over its useful life. Each expense must really be borne by you and proven.
Your employer’s contribution
With the statutory lump sum, the employer’s contribution is tax-free: in full for public transport, up to €0.37 per km and €3,700 a year for cycling, up to €500 a year for the car and other means of transport. With actual expenses, the whole contribution becomes taxable, bicycle allowance included. This is often what tips the balance towards the lump sum.
What the tool does not cover
It compares the lump sum with your actual expenses on your 2026 employment income, without the household’s other income or tax reductions. The self-employed deduct their actual expenses in their accounts: see How much to set aside. To fill in your tax return, the tax return assistant will guide you.
Amounts for 2027 income: not yet published. This page will include them as soon as they are published.
Frequently asked questions
From how many kilometres are actual expenses worthwhile?
If your lump sum reaches its maximum of €6,070, by car you need about 102 km one way over 200 commuting days, and by bike about 42 km. Your other proven expenses (office, equipment, training) reduce this distance; your employer’s contribution increases it.
Can I deduct my actual expenses and keep my employer’s allowance tax-free?
No. With actual expenses, the employer’s contribution to your commuting becomes taxable, including the bicycle allowance. With the statutory lump sum, it is tax-free within the legal limits.
My car is recent: am I still entitled to €0.15 per km?
Yes for a 100% electric car, and for a car bought before 1 July 2023. For a car with emissions bought between 1 July 2023 and the end of 2025, the deduction falls every year until 2027. For a car with emissions bought since 1 January 2026, there is no kilometre flat rate any more.
Is the choice of actual expenses for ever?
No. You choose every year, in your tax return, for your own income. In a couple, each partner chooses for themselves. If you declare nothing, the lump sum applies automatically.
What evidence should you keep?
Anything that shows the expense and its link with your work: invoices, season tickets, a log of journeys, a floor plan and photos of the home office. The tax authorities may ask for them after your return.
What next?
- Tax refund or tax to pay?What you will get back on your 2026 income.
- Year-end tax checklistThe actions to take before 31 December to reduce your tax.
- Tax return assistantThe tax return codes, explained.
- Mobility budgetWhat you receive net in exchange for a company car.
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- Revenus professionnels : frais forfaitaires 2026, FPS Finance.
- Verdissement fiscal de la mobilité : forfait de 0,15 € par kilomètre (question 9), FPS Finance, circular 2024/C/50, FAQ (as reproduced by Forum for the Future) (secondary source).
- Déplacements domicile-travail en 2026 : la fin progressive du forfait de 0,15 €/km pour les véhicules thermiques (27 January 2026), OECCBB (secondary source).
- Récapitulatif des principaux plafonds fiscaux, exercice d’imposition 2027 – revenus 2026 (23 December 2025), Wolters Kluwer (secondary source).
- Quels frais de déplacement puis-je déduire ? (7 April 2026), Droits Quotidiens (secondary source).
- Suis-je taxé sur le remboursement de mes frais de déplacement ? (7 April 2026), Droits Quotidiens (secondary source).
- Frais de déplacement domicile-lieu de travail : exonération fiscale (15 January 2026), Securex (secondary source).
- Les avantages du vélo pour l’employeur et l’employé en Belgique (31 July 2026), Forum for the Future (secondary source).