No, an employer isn't required by law to reimburse travel costs, unless a collective agreement, the employment contract or a company policy prescribes it [1]. If an employer does pay an allowance, it's tax-free up to € 0.25 per kilometre in 2026; anything above that counts as wages [1][2]. So check your contract and the collective agreement, and ask before you sign what's reimbursed.
What do the rules say?
- No statutory duty. The government's business portal states that a travel allowance is voluntary, unless a collective agreement, the employment contract or a company policy provides for it; then the employer must pay [1].
- Tax-free amount. The tax-free allowance has been raised from € 0.23 to € 0.25 per kilometre, retroactively from 1 January 2026. The Tax Administration treats anything above € 0.25 per kilometre as wages [1]. The increase has already been permitted by a policy decision and forms part of the 2027 Tax Plan [2].
- Public transport. An employer can reimburse € 0.25 per kilometre travelled, or reimburse the total travel costs tax-free, such as a train ticket [1].
- Minimum distance. A minimum number of kilometres for an allowance can be set in the employment contract or collective agreement [1].
What if you have a student travel product?
With the student travel product you travel free or at a discount by train, tram, bus and metro in the Netherlands. You get it with a full-time programme at secondary vocational level, a university of applied sciences or a research university that entitles you to student finance [3]. DUO states that since 2020 you may earn without limit, with no earnings ceiling [4]. Whether an employer still reimburses travel costs on top of your student travel product depends on the agreements in your contract, a collective agreement or a policy [1]. So ask.
What can you do as a working student?
- Ask in the interview whether there's a travel allowance and have it put in writing
- Ask whether the allowance is calculated per kilometre or on the basis of actual travel costs
- Check whether the allowance is built into your salary or comes on top of it
What can you do as an employer?
- Decide in a policy or in the contract whether and how you reimburse travel costs, and from how many kilometres
- Stick to the current tax-free limit; per kilometre that's € 0.25 in 2026 [1][2]. Amounts can change, so check the current rules with the Tax Administration
- Treat working students the same as colleagues in a comparable role when it comes to travel costs
Sources
- Ondernemersplein (Rijksoverheid): Reiskostenvergoeding betalen aan werknemers, accessed 11 October 2026.
- Belastingdienst (2026): Verhoging onbelaste kilometervergoeding: hoe verwerkt u dit in de loonaangifte?, accessed 11 October 2026.
- DUO (2026): Wat is het studentenreisproduct, accessed 11 October 2026.
- DUO (2026): Bijverdienen, accessed 11 October 2026.
