Public Transport to Work? Check If You Qualify for Reisaftrek -

Last checked: 3 September 2026

If you regularly travel to work by train, bus, tram or metro and pay some or all of the cost yourself, you may qualify for a Dutch tax deduction called reisaftrek openbaar vervoer.

However, reisaftrek is not a general refund of everything you spend commuting. You cannot simply add up your train tickets and enter the total on your tax return. The Netherlands Tax Administration, or Belastingdienst, uses fixed annual amounts based mainly on your public-transport distance and how often you travel.

The quick answer: Who may qualify for reisaftrek?

You may qualify when all the relevant conditions below are satisfied:

You are travelling between your home and workplace in connection with paid employment.
You travel at least part of the qualifying distance by public transport.
The one-way public-transport distance is more than 10 kilometres.
You usually travel to the same workplace at least one day per week, or on at least 40 days during the calendar year.
You travel to work and return within 24 hours.
You personally pay some or all of the qualifying travel costs.
You have an openbaarvervoerverklaring or a reisverklaring.
You subtract any relevant travel reimbursement received from your employer.

These conditions come from the Belastingdienst reisaftrek requirements.

What is reisaftrek?

Reisaftrek is a fixed deduction for qualifying public-transport travel between your home and workplace.

The amount is deducted from your taxable income. This can reduce the income tax you ultimately pay.

It does not mean:

the government refunds all your train or bus costs;
you receive the full deduction amount in cash;
you can deduct your complete commuting expenditure;
every public-transport user automatically qualifies.

For example, if your calculated reisaftrek is €351, that does not mean you will receive €351. It means €351 may be deducted from your taxable income. Your actual tax benefit depends on your income, tax rate, tax credits and wider tax position.

Reisaftrek is mainly for employees

Reisaftrek applies to public-transport commuting connected to income from employment.

It is not intended for:

journeys to job interviews;
private journeys;
travel to school or university that is unrelated to paid employment;
business travel between clients during the working day;
commuting completed entirely by car, motorcycle, scooter, bicycle or on foot;
self-employed business travel, which falls under different tax rules.

Working students can sometimes qualify, but only when the journey is genuinely between home and a paid workplace and all the other conditions are satisfied.

Your one-way public-transport distance must be more than 10 kilometres

The public-transport part of your one-way journey must be more than 10 kilometres.

Exactly 10 kilometres does not qualify.

The legal definition uses the distance between your home and workplace measured along the most usual route, known in Dutch as the meest gebruikelijke weg. Do not use:

the return distance;
your driving distance when the public-transport route differs;
an unnecessarily long alternative route;
personal detours.

Use the normal public-transport route supported by your tickets, travel records or transport-provider information.

What if you cycle or drive to the station?

Your entire door-to-door journey does not have to be completed by public transport.

For example, you may:

cycle from home to the station;
take a train to the city where you work;
walk from the station to your office.

That mixed journey may still qualify. However, the relevant distance for reisaftrek is the portion travelled by public transport.

If you cycle four kilometres to a station and then travel 20 kilometres by train, the public-transport portion exceeds 10 kilometres.

If you drive five kilometres to a station and travel only nine kilometres by train, the public-transport portion does not exceed 10 kilometres.

The Belastingdienst confirms that combining public transport with a bicycle or car does not automatically prevent a claim.

Hybrid workers can qualify

You do not have to travel to the office five days per week.

You may qualify if you:

usually commute to the same workplace at least one day per week; or
commute to the same workplace on at least 40 days during the calendar year.

A hybrid employee who regularly attends the office every Tuesday may therefore qualify.

The phrase “usually at least one day per week” implies a recognisable commuting pattern. Visiting the office occasionally without a regular pattern does not automatically satisfy that test. The 40-day alternative may help people whose travel is less regular but still substantial.

Keep a reliable record of the days you actually travelled. Calendar entries, office-attendance records and travel histories can help support your calculation.

You must travel out and back within 24 hours

Only journeys where you travel to work and return within a 24-hour period count.

This does not necessarily mean that you must return on the same calendar date. A night-shift worker could travel to work in the evening and return the following morning, provided the outward and return journeys occur within 24 hours.

You may not be able to count a journey if you:

stay near your workplace for several nights;
travel to work on Monday and return home on Friday;
combine the journey with a private overnight stay lasting more than 24 hours.

This condition has previously caused unsuccessful claims, so do not overlook it.

You need the correct declaration

You normally need one of two documents:

An openbaarvervoerverklaring
A reisverklaring

What is an openbaarvervoerverklaring?

An openbaarvervoerverklaring is a public-transport statement showing that you travelled on a particular route during a particular period.

It may be supplied by your transport provider. Some providers send qualifying information directly to the Belastingdienst, while others require you to request the statement yourself.

If you use an annual or route-based subscription, check with the provider rather than assuming the information has been reported automatically.

Students may be able to obtain the relevant statement from DUO.

What is a reisverklaring?

If your transport provider cannot issue an openbaarvervoerverklaring—for example, because you used individual tickets or a personal OV-chipkaart—you may need a reisverklaring from your employer.

The employer’s statement should include at least:

your name and address;
the employer’s name and address;
the number of days per week on which you usually travel to work by public transport.

A reisverklaring does not remove the need to prove that the journeys happened. The Belastingdienst may also ask for tickets, payment records or a detailed journey history.

Do not rely on an anonymous OV-chipkaart

The Belastingdienst does not accept transaction overviews from an anonymous OV-chipkaart as supporting evidence for a reisverklaring claim.

If you commute regularly and may claim reisaftrek, use a traceable travel method whenever possible. A personal OV-chipkaart makes it easier to connect the journeys to you.

Also download your records promptly. The Belastingdienst warns that public-transport journey data may be available for no longer than 18 months.

Do not wait until several years later to collect the evidence for a tax return or enquiry.

What should OVpay users keep?

The published Belastingdienst guidance does not yet explain every OVpay and contactless-bank-card evidence scenario as clearly as it explains personal OV-chipkaart travel.

If you use OVpay, keep:

a detailed journey overview;
the dates of the journeys;
the origin and destination;
payment records;
your employer’s reisverklaring;
evidence of any employer reimbursement.

A bank statement showing only a combined OVpay debit may not prove where, when or why you travelled.

This is a cautious record-keeping recommendation rather than confirmation that every OVpay overview will automatically be accepted. If OVpay is your only evidence, confirm your position with the Belastingdienst before filing.

How much is the reisaftrek in 2026?

The deduction is based on a fixed table. It is not based on the amount you actually spent.

2026 public-transport reisaftrek table

One-way public-transport distance	4 days or more per week	3 days per week	2 days per week	1 day per week
0–10 km	€0	€0	€0	€0
More than 10–15 km	€574	€431	€287	€144
More than 15–20 km	€762	€572	€381	€191
More than 20–30 km	€1,268	€951	€634	€317
More than 30–40 km	€1,572	€1,179	€786	€393
More than 40–50 km	€2,047	€1,536	€1,024	€512
More than 50–60 km	€2,279	€1,710	€1,140	€570
More than 60–70 km	€2,527	€1,896	€1,264	€632
More than 70–80 km	€2,614	€1,961	€1,307	€654
More than 80–90 km	€2,649	€1,987	€1,325	€663
More than 90 km	€2,649	Special calculation	Special calculation	Special calculation

The maximum reisaftrek for 2026 is €2,649.

For journeys exceeding 90 kilometres one way, when you travel fewer than four days per week, the calculation is:

€0.29 × one-way public-transport distance × qualifying travel days

The result remains capped at €2,649.

Use the official 2026 Belastingdienst reisaftrek table.

Important accuracy note about two 2026 figures

As of 3 September 2026, two Belastingdienst pages show conflicting figures for two cells.

The dedicated public table lists:

€1,896 for more than 60–70 kilometres at three days per week;
€654 for more than 70–80 kilometres at one day per week.

The longer 2026 fiscal guide lists €1,806 and €653.

This article uses €1,896 and €654 because they appear in the dedicated table and match the statutory proportional calculation, rounded upward. If your claim falls into either category, check the amount displayed in the live tax return or contact the BelastingTelefoon before submitting.

How to calculate your potential deduction

The simplified calculation is:

Relevant table amount − employer reimbursements = potential reisaftrek

The result cannot be lower than zero.

Example 1: Partially reimbursed hybrid commuter

Amara travels 24 kilometres one way by train, three days per week, throughout 2026.

The table amount is €951.

Her employer reimburses €600 during the year.

Her potential reisaftrek is:

€951 − €600 = €351

The €351 is a deduction from taxable income—not a €351 cash refund.

Example 2: Employer reimbursement exceeds the table amount

Kwame has a table amount of €951 but receives €1,000 in relevant public-transport reimbursements.

His calculation is:

€951 − €1,000 = €0

He cannot claim a negative amount or carry the unused reimbursement elsewhere.

Example 3: Travel during only part of the year

Nia travels more than 15 but no more than 20 kilometres, three days per week, for six months.

The annual table amount is €572.

Her proportional amount is:

6 ÷ 12 × €572 = €286

Any relevant employer reimbursement must still be subtracted.

Example 4: One regular office day per week

Samuel travels 35 kilometres one way by public transport every Wednesday throughout the year.

The one-day amount for the 30–40 kilometre band is €393.

If Samuel meets all the other conditions and receives no employer reimbursement, his potential reisaftrek is €393.

Employer reimbursements reduce your deduction

Any relevant public-transport commuting reimbursement from your employer must be deducted from the table amount.

This includes:

normal travel allowances;
reimbursements from multiple employers;
additional untaxed travel allowances;
travel reimbursements created by exchanging salary or a year-end payment through a cafeteria arrangement.

If more than one employer reimburses you, combine the relevant amounts.

Check your payslips and annual salary statement rather than relying on memory.

What if your employer provides an OV card?

You normally cannot claim reisaftrek when your employer provides your transport or pays for your public-transport card.

An exception may apply when you make a substantial personal contribution to your employer. For this purpose, a substantial contribution is at least 70% of the cost of the OV card you would otherwise need.

You must still meet the other reisaftrek conditions.

This is a specific calculation—not a general rule that any employee contribution makes you eligible. See the Belastingdienst rule for employer-provided transport.

Ask about employer reimbursement first

Before relying on a tax deduction, check what your employer or applicable collective labour agreement offers.

In 2026, an employer can generally reimburse:

up to €0.25 per kilometre tax-free; or
the actual cost of qualifying public-transport travel tax-free.

The €0.25 rate was increased from €0.23 with retroactive effect from 1 January 2026 under a policy approval. However, this tax-free maximum does not automatically give every employee a legal right to receive €0.25 per kilometre.

Your entitlement may depend on:

your employment contract;
the applicable CAO, or collective labour agreement;
company travel policy;
an individual agreement with your employer.

If your employer paid €0.23 per kilometre earlier in 2026, you can ask whether it plans to pay the additional €0.02 retrospectively. The employer may be permitted to do so tax-free, but that does not necessarily mean it must.

Remember that any additional reimbursement can reduce your reisaftrek.

A direct reimbursement is usually more valuable than an equivalent deduction. One euro of reimbursement gives you one euro, while one euro of tax deduction only saves the tax attributable to that euro.

What if your commute changed during the year?

Do not automatically use one annual figure if you:

started or left a job during the year;
moved house;
changed workplace;
changed the number of office days;
began receiving an employer reimbursement;
stopped travelling for an extended period.

Divide the year into appropriate periods and calculate the proportional table amount for each period.

Avoid inventing an average that does not reflect your actual commuting pattern. If the change happened partway through a month or your attendance was irregular, follow the tax-return calculation carefully or request help from the Belastingdienst.

What if you travel to different workplaces?

Different rules apply depending on the pattern.

Different workplaces on different days

If you travel to one workplace on some days and another workplace on different days, you may calculate reisaftrek for each qualifying route.

Add the relevant amounts together and subtract the reimbursements received. The overall annual maximum still applies.

Different workplaces on the same day

If you travel to different workplaces on the same day, you generally use the workplace to which you travel most frequently.

If you travel equally often to the different locations, use the workplace with the longest qualifying travel distance.

The Belastingdienst explains this in its guidance for employees with different workplaces.

Can working students claim reisaftrek?

Being a student does not automatically create entitlement.

A student must still have:

paid employment;
a qualifying home-to-work journey;
more than 10 kilometres of qualifying public-transport distance;
the required travel frequency;
a return journey within 24 hours;
personal qualifying costs;
acceptable evidence.

DUO may provide a public-transport statement for a student travel product. However, if the travel product fully covers the commute and the student bears no qualifying cost personally, the personal-cost requirement may not be satisfied.

Do not claim education travel as employment commuting.

What about cross-border workers?

Someone living outside the Netherlands may only receive Dutch public-transport reisaftrek in connection with employment income taxable in the Netherlands, according to the Belastingdienst’s 2026 fiscal guidance.

Cross-border cases can involve additional questions:

Where is the employment income taxable?
Is the person entitled to Dutch deductions?
Is the foreign transport evidence acceptable?
Which employer reimbursements must be included?
Does only part of the route qualify?

Seek personalised tax advice when more than one country is involved.

How do you claim reisaftrek?

You normally claim it after the calendar year through your Dutch income-tax return.

For 2026 travel, you enter the relevant information in your 2026 income-tax return after the year has ended.

Be ready to provide:

the period during which you travelled;
your workplace;
the one-way public-transport distance;
how many days per week you usually travelled;
any employer reimbursement;
the applicable travel declaration.

The Belastingdienst may not request every document when you submit the return, but it can ask for evidence later.

Can you receive the benefit monthly?

If you expect to be entitled to a tax refund, you may request a voorlopige aanslag, or provisional assessment, so the estimated tax effect is paid during the year.

This is optional. It is an advance calculation, not additional money.

Update it if you move, change jobs, work from home more often or begin receiving a larger travel allowance. Otherwise, you may have to repay part of the advance later.

Documents to keep

Keep the following together:

openbaarvervoerverklaring or reisverklaring;
personal OV-chipkaart journey records;
OVpay journey overview, where applicable;
individual tickets;
subscription invoices;
payment records;
payslips showing travel reimbursements;
employer travel-policy documents;
relevant CAO provisions;
work schedules or office-attendance records;
dates when you moved, changed jobs or changed workplaces;
calculations showing how you divided part-year periods.

Download digital journey histories before the provider removes them.

Common mistakes to avoid

Avoid:

claiming your actual train or bus expenditure instead of the table amount;
using the return distance instead of the one-way distance;
using road distance when the relevant public-transport distance differs;
claiming a public-transport distance of exactly 10 kilometres;
claiming for a commute completed entirely by car or bicycle;
ignoring the requirement to return within 24 hours;
estimating office attendance without keeping records;
filing without an acceptable declaration;
relying on an anonymous OV-chipkaart transaction statement;
treating a general OVpay bank debit as complete journey evidence;
forgetting employer reimbursements;
forgetting reimbursements received through a salary-exchange arrangement;
claiming when your employer provided the OV card;
assuming any personal OV-card contribution satisfies the 70% test;
forgetting to reduce the table amount for part-year travel;
treating the €2,649 maximum as a tax refund;
assuming your employer must pay €0.25 per kilometre;
using the employee reisaftrek rules for self-employed travel.

What should you do next?

Ask HR whether your employer, contract or CAO provides a public-transport reimbursement.
Confirm that your one-way public-transport distance is more than 10 kilometres.
Check whether you meet the weekly-pattern or 40-day requirement.
Confirm that the journeys included were completed out and back within 24 hours.
Request an openbaarvervoerverklaring or reisverklaring.
Download your detailed journey history before it disappears.
Add up every relevant employer reimbursement.
Find your fixed amount in the official table.
Reduce it proportionally if you travelled for only part of the year.
Claim only the remaining qualifying amount in your tax return.

Reisaftrek is not available to every commuter. But if you pay for regular public-transport travel yourself, it is worth checking rather than assuming there is nothing to claim.

This article provides general information. It is not personalised tax, employment or financial advice.

Frequently Asked Questions

What is reisaftrek?

Reisaftrek is a fixed Dutch income-tax deduction for qualifying public-transport travel between an employee’s home and workplace.

Can I claim reisaftrek if I travel to work once a week?

Potentially. You may qualify if you usually travel at least once per week or travel to the same workplace on at least 40 days during the calendar year.

Can hybrid workers claim reisaftrek?

Yes, provided they meet the distance, frequency, personal-cost, 24-hour and evidence requirements.

Does a 10-kilometre commute qualify?

No. The qualifying public-transport distance must be more than 10 kilometres one way.

Can I deduct what I actually spent on train tickets?

No. Reisaftrek normally uses a fixed government table rather than your actual ticket expenditure.

What happens if my employer reimburses part of my commute?

Subtract the relevant employer reimbursement from the fixed table amount. Only the remaining qualifying amount may be deductible.

Can I claim if my employer pays for my OV card?

Normally not. A possible exception applies when your personal contribution is at least 70% of the relevant OV-card cost and you meet all other conditions.

Can I use an anonymous OV-chipkaart statement as evidence?

No. The Belastingdienst states that anonymous OV-chipkaart transaction overviews are not accepted for this purpose.

What evidence should I keep when using OVpay?

Keep a detailed journey overview showing dates, origins and destinations, payment evidence and an employer reisverklaring where required. Confirm acceptance with the Belastingdienst if OVpay is your only evidence.

Can I cycle or drive to the station and still qualify?

Yes. A mixed journey may qualify, but the qualifying public-transport portion must exceed 10 kilometres.

Can I claim reisaftrek for driving to work?

Not under the employee public-transport reisaftrek rules. Ask whether your employer provides a mileage allowance.

What if I changed jobs or moved during the year?

Calculate separate periods and use a proportional amount rather than claiming a full-year figure that no longer reflects your commute.

Can students claim reisaftrek?

Only when the travel relates to paid employment and all the normal conditions, including personal qualifying costs, are satisfied.

Is the maximum €2,649 paid to me?

No. €2,649 is the maximum amount that may be deducted from taxable income in 2026. It is not a €2,649 refund.