# Aanslagjaar 2027

## Vennootschapsbelasting

Een overzicht van de fiscale kerncijfers in de vennootschapsbelasting.

### Belastingpercentages vennootschapsbelasting

| Omschrijving                                                                                                                                                                                                            | Belastingpercentage                                             |
| ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------- |
| Standaardtarief                                                                                                                                                                                                         | 25%                                                             |
| Verlaagd tarief voor startende vennootschappen gedurende de eerste 4 belastbare tijdperken                                                                                                                              | 20% op de eerste schijf van 100.000,00 EUR aan belastbare winst |
| Verlaagd tarief voor kleine vennootschappen die [aan de nodige voorwaarden voldoen](https://odoo.plutus.be/plutus-open-knowledge-hub/inkomstenbelasting/vennootschapsbelasting#verlaagd-tarief-vennootschapsbelasting). | 20% op de eerste schijf van 100.000,00 EUR aan belastbare winst |

### Belastingvermeerdering onvoldoende voorafbetalingen

De belastingvermeerdering bedraagt **6,75%,** de vermeerdering wordt verminderd met het voordeel van de gedane voorafbetalingen. 

| Voorafbetaling | Voordeel tijdige voorafbetaling |
| -------------- | ------------------------------- |
| VA 1           | 9,00%                           |
| VA 2           | 7,50%                           |
| VA 3           | 6,00%                           |
| VA 4           | 4,50%                           |

### Intrestvoeten rekening-courant

| R/C        | Intrestvoet       |
| ---------- | ----------------- |
| Credit R/C | 6,00%             |
| Debet R/C  | Nog te publiceren |

## Personenbelasting

Een overzicht van de fiscale kerncijfers in de personenbelasting.

### Belastingpercentages personenbelasting

| Inkomstenschijven in EUR | Belastingpercentage |
| ------------------------ | ------------------- |
| 0,00 tot 16.720          | 25%                 |
| 16.720,00 tot  29.510,00 | 40%                 |
| 29.510,00 tot 51.070,00  | 45%                 |
| > 51.070,00              | 50%                 |

### Belastingvrije sommen

| Omschrijving                                                                                                                 | Bedrag in EUR |
| ---------------------------------------------------------------------------------------------------------------------------- | ------------- |
| Belastingvrije som                                                                                                           | 11.180,00     |
| Verhoging gehandicapte belastingplichtige                                                                                    | 2.030,00      |
| **Verhoging voor kinderen ten laste:**                                                                                       |               |
| - 1 kind                                                                                                                     | 2.030,00      |
| - 2 kinderen                                                                                                                 | 5.230,00      |
| - 3 kinderen                                                                                                                 | 11.720,00     |
| - 4 kinderen                                                                                                                 | 18.970,00     |
| - Supplement per kind boven het 4de kind                                                                                     | 7.240,00      |
| <p>- Toeslag voor elk kind > 3j <br><em>(géén combinatie met vermindering kinderoppas)</em></p>                              | 760,00        |
|                                                                                                                              |               |
| **Verhogingen voor andere personen ten laste:**                                                                              |               |
| - Ouders, broers & zussen ten laste *> 66j of zorgbehoevend*                                                                 | 6.100,00      |
| - Voor iedere andere persoon ten laste                                                                                       | 2.030,00      |
|                                                                                                                              |               |
| **Verhoging voor alleenstaande met kinderen ten laste of co-ouderschap:**                                                    |               |
| - Standaardverhoging                                                                                                         | 2.030,00      |
| - In het jaar van huwelijk of wettelijke samenwoning, indien netto bestaansmiddelen van de partner lager zijn dan 4.200,00   | 2.030,00      |
| <p>- Bijkomende toeslag indien:<br>- Maximaal belastbaar inkomen: 24.990,00<br>- Minimaal netto-beroepsinkomen: 4.200,00</p> | 2.030,00      |

### Belastingverminderingen

<table><thead><tr><th width="270">Omschrijving</th><th width="186">Belastingvermindering</th><th>Grensbedragen in EUR</th></tr></thead><tbody><tr><td>Pensioensparen </td><td>30%</td><td>Max. premie:  1.050,00<br>Max. vermindering: 315,00</td></tr><tr><td>Pensioensparen (verhoogd)</td><td>25%</td><td>Max. premie: 1.350,00<br>Max. vermindering: 337,50</td></tr><tr><td>Giften</td><td>30%</td><td>Min. uitgave: 40,00<br>Max. uitgave: 408.130,00</td></tr><tr><td>Kinderoppas</td><td>45%</td><td>Max. uitgave: 17,30/kind/dag</td></tr><tr><td>Tax-shelter startups: micro-ondernemingen</td><td>45%</td><td>Max. investering: 100.000,00</td></tr><tr><td>Tax-shelter startups: kleine ondernemingen</td><td>30%</td><td>Max. investering: 100.000,00</td></tr><tr><td>Tax-shelter scale-ups</td><td>25%</td><td>Max. investering: 100.000,00</td></tr></tbody></table>

### Voordelen van alle aard (VAA)

| Omschrijving                             | Bedrag in EUR                  |
| ---------------------------------------- | ------------------------------ |
| **Bedrijfswagens**                       |                                |
| Bedrijfswagen (minimumvoordeel)          | 1.690,00                       |
|                                          |                                |
| **PC, smartphone, abonnementen, enz.**   |                                |
| PC, laptop & bureauapparatuur            | 72,00                          |
| Internetabonnement                       | 60,00                          |
| Smartphonne of tablet                    | 36,00                          |
| Telefoonabonnement                       | 48,00                          |
|                                          |                                |
| **Verwarming & elektriciteit**           |                                |
| Verwarming bedrijfsleiders               | 2.560,00                       |
| Verwarming werknemers                    | 1.150,00                       |
| Elektriciteit bedrijfsleiders            | 1.280,00                       |
| Elektriciteit werknemers                 | 580,00                         |
|                                          |                                |
| **Gratis terbeschikkingstelling woning** |                                |
| Ongemeubeld                              | KI x 2,3000 x 100/60 x 2       |
| Gemeubeld                                | KI x 2,3000 x 100/60 x 5/3 x 2 |

### Forfaitaire beroepskosten

**Forfaitaire beroepskosten werknemers**

| Inkomstenschijven in EUR | Percentage |
| ------------------------ | ---------- |
| 0,00 tot 20.233,31       | 30%        |
| Maximumbedrag            | 6.070,00   |

**Forfaitaire beroepskosten bedrijfsleiders**

| Inkomstenschijven in EUR | Percentage |
| ------------------------ | ---------- |
| 0,00 tot 106.666,50      | 3%         |
| Maximumbedrag            | 3.200,00   |

**Forfaitaire beroepskosten ondernemingen met winsten**

| Inkomstenschijven in EUR | Percentage |
| ------------------------ | ---------- |
| 0,00 tot 20.233,31       | 30%        |
| Maximumbedrag            | 6.070,00   |

**Forfaitaire beroepskosten ondernemingen met baten**

| Inkomstenschijven in EUR | Percentage |
| ------------------------ | ---------- |
| 0,00 tot 7.720,00        | 28,70%     |
| 7.720,00 tot 15.340,00   | 10,00%     |
| 15.340,00 tot 25.530,00  | 5,00%      |
| 25.530,00 tot 87.291,84  | 3,00%      |
| Maximumbedrag            | 5.340,00   |

### Roerende inkomsten uit auteursrechten

**Kerncijfers & grenzen auteursrechten**

| Omschrijving                           | Percentage / Bedrag in EUR                |
| -------------------------------------- | ----------------------------------------- |
| Max. auteursrechten                    | 77.220,00, rekening houdend met 30%-grens |
| Roerende voorheffing op auteursrechten | 15%                                       |

**Forfaitaire kosten auteursrechten**

| Inkomstenschijven in EUR | Percentage |
| ------------------------ | ---------- |
| 0,00 tot 20.590,00       | 50%        |
| 20.590,00 tot 41.180,00  | 25%        |
| Maximumbedrag            | 15.442,50  |

### Onroerende inkomsten

| Omschrijving              | Coëfficiënten |
| ------------------------- | ------------- |
| Indexatiecoëfficient K.I. | 2,3000        |
| Revalorisatiecoëfficiënt  | 5,75          |

## Sociale bijdragen

### Hoofdberoep

**Hoofdberoep (gewoon)**

| Netto belastbaar jaarinkomen | Sociale bijdrage                       |
| ---------------------------- | -------------------------------------- |
| t.e.m. 17.374,08             | 925,59 per kwartaal (minimumbijdrage)  |
| Vanaf 17.374,08              | 20,50% op netto belastbaar jaarinkomen |

**Hoofdberoep (primostarter)**

| Netto belastbaar jaarinkomen | Sociale bijdrage                       |
| ---------------------------- | -------------------------------------- |
| t.e.m. 8.972,07              | 477,98 per kwartaal (minimumbijdrage)  |
| 9.000,00 tot 17.374,08       | 479,47 tot 925,59 per kwartaal         |
| Vanaf 17.374,08              | 20,50% op netto belastbaar jaarinkomen |

### Bijberoep

| Netto belastbaar jaarinkomen | Sociale bijdrage                       |
| ---------------------------- | -------------------------------------- |
| T.e.m. 1.922,15              | Vrijgesteld                            |
| Vanaf 1.922,15               | 20,50% op netto belastbaar jaarinkomen |

### Student-zelfstandige

| Netto belastbaar jaarinkomen | Sociale bijdrage                       |
| ---------------------------- | -------------------------------------- |
| T.e.m. 8.687,03              | Vrijgesteld                            |
| 8.972,07 tot 17.374,08       | 15,19 tot 925,59 per kwartaal          |
| Vanaf 17.374,08              | 20,50% op netto belastbaar jaarinkomen |

### Pensioenopbouw

| Type | Maximumbedrag          |
| ---- | ---------------------- |
| VAPZ | 4.086,34 euro          |
| IPT  | Op basis van 80%-regel |

### Vennootschapsbijdrage

| Balanstotaal 2024 | Vennootschapsbijdrage 2026 |
| ----------------- | -------------------------- |
| Nog te publiceren | Nog te publiceren          |
| Nog te publiceren | Nog te publiceren          |

## Forfaitaire onkostenvergoedingen

### Binnenlandse dienstreizen

#### Dagvergoeding

| Binnenlandse dagvergoeding | Bedrag           |
| -------------------------- | ---------------- |
| Vanaf 01/03/2026           | 21,64 euro / dag |
| Vanaf 01/03/2025           | 21,22 euro / dag |

#### Maandvergoeding

| Binnenlandse maandvergoeding | Bedrag              |
| ---------------------------- | ------------------- |
| Vanaf 01/03/2026             | 346,24 euro / maand |
| Vanaf 01/03/2025             | 339,52 euro / maand |

#### Nachtvergoeding

| Binnenlandse nachtvergoeding | Bedrag              |
| ---------------------------- | ------------------- |
| Vanaf 01/03/2026             | 162,35 euro / nacht |
| Vanaf 01/03/2025             | 159,17 euro / nacht |

### Buitenlandse dienstreizen

<details>

<summary>Landenlijst buitenlandse dagvergoedingen vanaf 01/08/2025</summary>

<table><thead><tr><th width="269">Land</th><th width="226">Dagvergoeding reizen &#x3C; 30d</th><th width="330">Dagvergoeding reizen > 30d</th></tr></thead><tbody><tr><td>AFGHANISTAN</td><td>55,00</td><td>33,00</td></tr><tr><td>ALBANIA</td><td>65,00</td><td>39,00</td></tr><tr><td>ALGERIA</td><td>80,00</td><td>48,00</td></tr><tr><td>AMERICAN SAMOA</td><td>79,00</td><td>47,00</td></tr><tr><td>ANDORRA</td><td>76,00</td><td>45,00</td></tr><tr><td>ANGOLA</td><td>84,00</td><td>50,00</td></tr><tr><td>ANGUILLA</td><td>110,00</td><td>66,00</td></tr><tr><td>ANTIGUA AND BARBUDA</td><td>95,00</td><td>57,00</td></tr><tr><td>ARGENTINA</td><td>86,00</td><td>51,00</td></tr><tr><td>ARMENIA</td><td>92,00</td><td>55,00</td></tr><tr><td>ARUBA</td><td>99,00</td><td>59,00</td></tr><tr><td>AUSTRALIA</td><td>101,00</td><td>61,00</td></tr><tr><td>AUSTRIA</td><td>98,00</td><td>59,00</td></tr><tr><td>AZERBAIJAN</td><td>81,00</td><td>48,00</td></tr><tr><td>BAHAMAS</td><td>110,00</td><td>66,00</td></tr><tr><td>BAHRAIN</td><td>83,00</td><td>50,00</td></tr><tr><td>BANGLADESH</td><td>81,00</td><td>49,00</td></tr><tr><td>BARBADOS</td><td>107,00</td><td>64,00</td></tr><tr><td>BELARUS</td><td>83,00</td><td>50,00</td></tr><tr><td>BELIZE</td><td>65,00</td><td>39,00</td></tr><tr><td>BENIN</td><td>77,00</td><td>46,00</td></tr><tr><td>BERMUDA</td><td>89,00</td><td>53,00</td></tr><tr><td>BHUTAN</td><td>26,00</td><td>15,00</td></tr><tr><td>BOLIVIA</td><td>77,00</td><td>46,00</td></tr><tr><td>BONAIRE</td><td>90,00</td><td>54,00</td></tr><tr><td>BOSNIA-HERZEGOVINA</td><td>61,00</td><td>36,00</td></tr><tr><td>BOTSWANA</td><td>58,00</td><td>35,00</td></tr><tr><td>BRAZIL</td><td>52,00</td><td>31,00</td></tr><tr><td>BRITISH VIRGIN ISLANDS</td><td>102,00</td><td>61,00</td></tr><tr><td>BRUNEI</td><td>48,00</td><td>29,00</td></tr><tr><td>BULGARIA</td><td>59,00</td><td>35,00</td></tr><tr><td>BURKINA FASO</td><td>92,00</td><td>55,00</td></tr><tr><td>BURUNDI</td><td>78,00</td><td>47,00</td></tr><tr><td>CAMBODIA</td><td>86,00</td><td>52,00</td></tr><tr><td>CAMEROON</td><td>92,00</td><td>55,00</td></tr><tr><td>CANADA</td><td>98,00</td><td>59,00</td></tr><tr><td>CANARY ISLANDS</td><td>76,00</td><td>45,00</td></tr><tr><td>CAPEVERDE</td><td>68,00</td><td>41,00</td></tr><tr><td>CAYMAN ISLANDS</td><td>99,00</td><td>59,00</td></tr><tr><td>CENTRAL AFRICAN REPUBLIC</td><td>92,00</td><td>55,00</td></tr><tr><td>CHAD</td><td>78,00</td><td>47,00</td></tr><tr><td>CHILE</td><td>79,00</td><td>47,00</td></tr><tr><td>CHINA</td><td>82,00</td><td>49,00</td></tr><tr><td>CHINA,HONGKONG</td><td>88,00</td><td>53,00</td></tr><tr><td>CHINA,MACAU</td><td>37,00</td><td>22,00</td></tr><tr><td>COLOMBIA</td><td>37,00</td><td>22,00</td></tr><tr><td>COMOROS</td><td>87,00</td><td>52,00</td></tr><tr><td>CONGO, DEMOCRATIC REPUBLIC OF</td><td>110,00</td><td>66,00</td></tr><tr><td>CONGO, REPUBLIC OF</td><td>101,00</td><td>61,00</td></tr><tr><td>COOK ISLANDS</td><td>89,00</td><td>53,00</td></tr><tr><td>COSTARICA</td><td>95,00</td><td>57,00</td></tr><tr><td>COTE D’IVOIRE</td><td>87,00</td><td>52,00</td></tr><tr><td>CROATIA</td><td>74,00</td><td>45,00</td></tr><tr><td>CUBA</td><td>73,00</td><td>44,00</td></tr><tr><td>CUBA</td><td>91,00</td><td>54,00</td></tr><tr><td>CYPRUS</td><td>77,00</td><td>46,00</td></tr><tr><td>CZECH REPUBLIC</td><td>74,00</td><td>44,00</td></tr><tr><td>DENMARK</td><td>110,00</td><td>66,00</td></tr><tr><td>DJIBOUTI</td><td>104,00</td><td>62,00</td></tr><tr><td>DOMINICA</td><td>98,00</td><td>59,00</td></tr><tr><td>DOMINICAN REPUBLIC</td><td>77,00</td><td>46,00</td></tr><tr><td>ECUADOR</td><td>84,00</td><td>50,00</td></tr><tr><td>EGYPT</td><td>84,00</td><td>50,00</td></tr><tr><td>EL SALVADOR</td><td>78,00</td><td>47,00</td></tr><tr><td>EQUATORIAL GUINEA</td><td>62,00</td><td>37,00</td></tr><tr><td>ERITREA</td><td>92,00</td><td>55,00</td></tr><tr><td>ESTONIA</td><td>94,00</td><td>56,00</td></tr><tr><td>ETHIOPIA</td><td>95,00</td><td>57,00</td></tr><tr><td>ESWATINI</td><td>60,00</td><td>36,00</td></tr><tr><td>FIJI</td><td>74,00</td><td>45,00</td></tr><tr><td>FINLAND</td><td>110,00</td><td>66,00</td></tr><tr><td>FRANCE</td><td>95,00</td><td>57,00</td></tr><tr><td>FRENCH GUIANA</td><td>106,00</td><td>63,00</td></tr><tr><td>FRENCH POLYNESIA</td><td>105,00</td><td>63,00</td></tr><tr><td>GABON</td><td>110,00</td><td>66,00</td></tr><tr><td>GAMBIA</td><td>70,00</td><td>42,00</td></tr><tr><td>GEORGIA</td><td>63,00</td><td>38,00</td></tr><tr><td>GERMANY</td><td>92,00</td><td>55,00</td></tr><tr><td>GHANA</td><td>73,00</td><td>44,00</td></tr><tr><td>GIBRALTAR</td><td>76,00</td><td>45,00</td></tr><tr><td>GREECE</td><td>81,00</td><td>49,00</td></tr><tr><td>GREENLAND</td><td>110,00</td><td>66,00</td></tr><tr><td>GRENADA</td><td>77,00</td><td>46,00</td></tr><tr><td>GUADELOUPE</td><td>98,00</td><td>59,00</td></tr><tr><td>GUAM</td><td>80,00</td><td>48,00</td></tr><tr><td>GUATEMALA</td><td>98,00</td><td>59,00</td></tr><tr><td>GUINEA</td><td>86,00</td><td>51,00</td></tr><tr><td>GUINEA-BISSAU</td><td>69,00</td><td>42,00</td></tr><tr><td>GUYANA</td><td>78,00</td><td>47,00</td></tr><tr><td>HAITI</td><td>86,00</td><td>51,00</td></tr><tr><td>HONDURAS</td><td>65,00</td><td>39,00</td></tr><tr><td>HUNGARY</td><td>70,00</td><td>42,00</td></tr><tr><td>ICELAND</td><td>104,00</td><td>62,00</td></tr><tr><td>INDIA</td><td>68,00</td><td>41,00</td></tr><tr><td>INDONESIA</td><td>71,00</td><td>42,00</td></tr><tr><td>IRAN</td><td>71,00</td><td>43,00</td></tr><tr><td>IRAQ</td><td>71,00</td><td>42,00</td></tr><tr><td>IRELAND</td><td>108,00</td><td>65,00</td></tr><tr><td>ISRAEL</td><td>104,00</td><td>63,00</td></tr><tr><td>ITALY</td><td>87,00</td><td>52,00</td></tr><tr><td>JAMAICA</td><td>91,00</td><td>54,00</td></tr><tr><td>JAPAN</td><td>86,00</td><td>52,00</td></tr><tr><td>JORDAN</td><td>81,00</td><td>48,00</td></tr><tr><td>KAZAKHSTAN</td><td>77,00</td><td>46,00</td></tr><tr><td>KENYA</td><td>84,00</td><td>50,00</td></tr><tr><td>KIRIBATI</td><td>32,00</td><td>19,00</td></tr><tr><td>KOREA (SOUTH)</td><td>86,00</td><td>51,00</td></tr><tr><td>KOSOVO</td><td>56,00</td><td>34,00</td></tr><tr><td>KUWAIT</td><td>96,00</td><td>58,00</td></tr><tr><td>KYRGYZSTAN</td><td>63,00</td><td>38,00</td></tr><tr><td>LAOS</td><td>69,00</td><td>41,00</td></tr><tr><td>LATVIA</td><td>83,00</td><td>50,00</td></tr><tr><td>LEBANON</td><td>98,00</td><td>59,00</td></tr><tr><td>LESOTHO</td><td>47,00</td><td>28,00</td></tr><tr><td>LIBERIA</td><td>110,00</td><td>66,00</td></tr><tr><td>LIBYA</td><td>53,00</td><td>32,00</td></tr><tr><td>LIECHTENSTEIN</td><td>110,00</td><td>66,00</td></tr><tr><td>LITHUANIA</td><td>77,00</td><td>46,00</td></tr><tr><td>LUXEMBOURG</td><td>107,00</td><td>64,00</td></tr><tr><td>MADAGASCAR</td><td>82,00</td><td>49,00</td></tr><tr><td>MALAWI</td><td>66,00</td><td>39,00</td></tr><tr><td>MALAYSIA</td><td>64,00</td><td>38,00</td></tr><tr><td>MALDIVES</td><td>62,00</td><td>37,00</td></tr><tr><td>MALI</td><td>96,00</td><td>58,00</td></tr><tr><td>MALTA</td><td>82,00</td><td>49,00</td></tr><tr><td>MARSHALL ISLANDS</td><td>66,00</td><td>40,00</td></tr><tr><td>MARTINIQUE</td><td>101,00</td><td>61,00</td></tr><tr><td>MAURITANIA</td><td>63,00</td><td>38,00</td></tr><tr><td>MAURITIUS</td><td>74,00</td><td>44,00</td></tr><tr><td>MAYOTTE</td><td>104,00</td><td>62,00</td></tr><tr><td>MEXICO</td><td>79,00</td><td>47,00</td></tr><tr><td>MICRONESIA</td><td>78,00</td><td>47,00</td></tr><tr><td>MOLDOVA</td><td>60,00</td><td>36,00</td></tr><tr><td>MONACO</td><td>95,00</td><td>57,00</td></tr><tr><td>MONGOLIA</td><td>72,00</td><td>43,00</td></tr><tr><td>MONTENEGRO</td><td>58,00</td><td>35,00</td></tr><tr><td>MONTSERRAT</td><td>64,00</td><td>38,00</td></tr><tr><td>MOROCCO</td><td>80,00</td><td>48,00</td></tr><tr><td>MOZAMBIQUE</td><td>83,00</td><td>50,00</td></tr><tr><td>MYANMAR</td><td>61,00</td><td>36,00</td></tr><tr><td>NAMIBIA</td><td>58,00</td><td>35,00</td></tr><tr><td>NAURU</td><td>53,00</td><td>32,00</td></tr><tr><td>NEPAL</td><td>71,00</td><td>42,00</td></tr><tr><td>NETHERLANDS</td><td>103,00</td><td>62,00</td></tr><tr><td>NEW CALEDONIA</td><td>95,00</td><td>57,00</td></tr><tr><td>NEW ZEALAND</td><td>97,00</td><td>58,00</td></tr><tr><td>NICARAGUA</td><td>66,00</td><td>39,00</td></tr><tr><td>NIGER</td><td>73,00</td><td>44,00</td></tr><tr><td>NIGERIA</td><td>59,00</td><td>36,00</td></tr><tr><td>NIUE</td><td>61,00</td><td>36,00</td></tr><tr><td>NORTH MACEDONIA</td><td>53,00</td><td>32,00</td></tr><tr><td>NORTHERN MARIANA ISLANDS</td><td>80,00</td><td>48,00</td></tr><tr><td>NORWAY</td><td>110,00</td><td>66,00</td></tr><tr><td>OMAN</td><td>83,00</td><td>50,00</td></tr><tr><td>PAKISTAN</td><td>48,00</td><td>29,00</td></tr><tr><td>PALAU</td><td>77,00</td><td>46,00</td></tr><tr><td>PANAMA</td><td>90,00</td><td>54,00</td></tr><tr><td>PAPUA NEW GUINEA</td><td>98,00</td><td>59,00</td></tr><tr><td>PARAGUAY</td><td>68,00</td><td>41,00</td></tr><tr><td>PERU</td><td>94,00</td><td>56,00</td></tr><tr><td>PHILIPPINES</td><td>99,00</td><td>60,00</td></tr><tr><td>POLAND</td><td>71,00</td><td>43,00</td></tr><tr><td>PORTUGAL</td><td>71,00</td><td>43,00</td></tr><tr><td>PUERTORICO</td><td>79,00</td><td>47,00</td></tr><tr><td>QATAR</td><td>110,00</td><td>66,00</td></tr><tr><td>REUNION</td><td>94,00</td><td>56,00</td></tr><tr><td>ROMANIA</td><td>66,00</td><td>40,00</td></tr><tr><td>RUSSIAN FEDERATION</td><td>86,00</td><td>52,00</td></tr><tr><td>RWANDA</td><td>81,00</td><td>48,00</td></tr><tr><td>SAMOA</td><td>60,00</td><td>36,00</td></tr><tr><td>SANMARINO</td><td>87,00</td><td>52,00</td></tr><tr><td>SAINT KITTS AND NEVIS</td><td>92,00</td><td>55,00</td></tr><tr><td>SAINT LUCIA</td><td>110,00</td><td>66,00</td></tr><tr><td>SAINT VINCENT AND THE GRENADINES</td><td>83,00</td><td>50,00</td></tr><tr><td>SAO TOME AND PRINCIPE</td><td>76,00</td><td>46,00</td></tr><tr><td>SAUDI ARABIA</td><td>98,00</td><td>59,00</td></tr><tr><td>SINT MAARTEN</td><td>103,00</td><td>62,00</td></tr><tr><td>SENEGAL</td><td>86,00</td><td>52,00</td></tr><tr><td>SERBIA</td><td>68,00</td><td>41,00</td></tr><tr><td>SEYCHELLES</td><td>95,00</td><td>57,00</td></tr><tr><td>SIERRA LEONE</td><td>89,00</td><td>53,00</td></tr><tr><td>SINGAPORE</td><td>110,00</td><td>66,00</td></tr><tr><td>SLOVAKIA</td><td>78,00</td><td>47,00</td></tr><tr><td>SLOVENIA</td><td>81,00</td><td>49,00</td></tr><tr><td>SOLOMON ISLANDS</td><td>105,00</td><td>63,00</td></tr><tr><td>SOMALIA</td><td>25,00</td><td>15,00</td></tr><tr><td>SOUTH AFRICA</td><td>56,00</td><td>34,00</td></tr><tr><td>SOUTH SUDAN</td><td>72,00</td><td>43,00</td></tr><tr><td>SPAIN</td><td>76,00</td><td>45,00</td></tr><tr><td>SRI LANKA</td><td>62,00</td><td>37,00</td></tr><tr><td>SUDAN</td><td>89,00</td><td>53,00</td></tr><tr><td>SURINAME</td><td>55,00</td><td>33,00</td></tr><tr><td>SWEDEN</td><td>101,00</td><td>61,00</td></tr><tr><td>SWITZERLAND</td><td>110,00</td><td>66,00</td></tr><tr><td>SYRIA</td><td>67,00</td><td>40,00</td></tr><tr><td>TAIWAN</td><td>77,00</td><td>46,00</td></tr><tr><td>TAJIKISTAN</td><td>61,00</td><td>37,00</td></tr><tr><td>TANZANIA</td><td>75,00</td><td>45,00</td></tr><tr><td>THAILAND</td><td>74,00</td><td>44,00</td></tr><tr><td>TIMOR-LESTE</td><td>63,00</td><td>38,00</td></tr><tr><td>TOGO</td><td>98,00</td><td>59,00</td></tr><tr><td>TONGA</td><td>59,00</td><td>36,00</td></tr><tr><td>TRINIDAD AND TOBAGO</td><td>101,00</td><td>60,00</td></tr><tr><td>TUNISIA</td><td>62,00</td><td>37,00</td></tr><tr><td>TURKEY</td><td>50,00</td><td>30,00</td></tr><tr><td>TURKMENISTAN</td><td>110,00</td><td>66,00</td></tr><tr><td>TURKS AND CAICOS ISLANDS</td><td>95,00</td><td>57,00</td></tr><tr><td>TUVALU</td><td>46,00</td><td>28,00</td></tr><tr><td>UGANDA</td><td>72,00</td><td>43,00</td></tr><tr><td>UKRAINE</td><td>80,00</td><td>48,00</td></tr><tr><td>UNITED ARAB EMIRATES</td><td>106,00</td><td>63,00</td></tr><tr><td>UNITED KINGDOM</td><td>110,00</td><td>66,00</td></tr><tr><td>UNITED STATES OF AMERICA</td><td>110,00</td><td>66,00</td></tr><tr><td>URUGUAY</td><td>68,00</td><td>41,00</td></tr><tr><td>UZBEKISTAN</td><td>71,00</td><td>42,00</td></tr><tr><td>VANUATU</td><td>89,00</td><td>53,00</td></tr><tr><td>VENEZUELA</td><td>95,00</td><td>57,00</td></tr><tr><td>VIETNAM</td><td>61,00</td><td>37,00</td></tr><tr><td>VIRGIN ISLANDS</td><td>93,00</td><td>56,00</td></tr><tr><td>WALLIS AND FUTUNA</td><td>74,00</td><td>45,00</td></tr><tr><td>WESTBANK AND GAZA STRIP</td><td>93,00</td><td>56,00</td></tr><tr><td>YEMEN</td><td>60,00</td><td>36,00</td></tr><tr><td>ZAMBIA</td><td>77,00</td><td>46,00</td></tr><tr><td>ZIMBABWE</td><td>71,00</td><td>42,00</td></tr></tbody></table>

</details>

<details>

<summary>Landenlijst buitenlandse dagvergoedingen t.e.m. 31/07/2025</summary>

<table><thead><tr><th width="215">Land</th><th width="235">Dagvergoeding reizen &#x3C; 30d</th><th width="219">Dagvergoeding reizen > 30d</th></tr></thead><tbody><tr><td>Afghanistan</td><td>72,00</td><td>43,00</td></tr><tr><td>Albania</td><td>70,00</td><td>42,00</td></tr><tr><td>Algeria</td><td>90,00</td><td>54,00</td></tr><tr><td>American Samoa</td><td>70,00</td><td>42,00</td></tr><tr><td>Andorra</td><td>70,00</td><td>42,00</td></tr><tr><td>Angola</td><td>105,00</td><td>63,00</td></tr><tr><td>Anguilla</td><td>105,00</td><td>63,00</td></tr><tr><td>Antigua And Barbuda</td><td>85,00</td><td>51,00</td></tr><tr><td>Argentina</td><td>75,00</td><td>45,00</td></tr><tr><td>Armenia</td><td>66,00</td><td>40,00</td></tr><tr><td>Aruba</td><td>86,00</td><td>52,00</td></tr><tr><td>Australia</td><td>95,00</td><td>57,00</td></tr><tr><td>Austria</td><td>95,00</td><td>57,00</td></tr><tr><td>Azerbaijan</td><td>65,00</td><td>39,00</td></tr><tr><td>Bahamas</td><td>86,00</td><td>52,00</td></tr><tr><td>Bahrain</td><td>89,00</td><td>53,00</td></tr><tr><td>Bangladesh</td><td>79,00</td><td>47,00</td></tr><tr><td>Barbados</td><td>83,00</td><td>50,00</td></tr><tr><td>Belarus</td><td>76,00</td><td>46,00</td></tr><tr><td>Belize</td><td>70,00</td><td>42,00</td></tr><tr><td>Benin</td><td>91,00</td><td>55,00</td></tr><tr><td>Bermuda</td><td>105,00</td><td>63,00</td></tr><tr><td>Bhutan</td><td>50,00</td><td>30,00</td></tr><tr><td>Bolivia</td><td>50,00</td><td>30,00</td></tr><tr><td>Bosnia-Herzegovina</td><td>59,00</td><td>35,00</td></tr><tr><td>Botswana</td><td>61,00</td><td>37,00</td></tr><tr><td>Brazil</td><td>85,00</td><td>51,00</td></tr><tr><td>British Virgin Islands</td><td>94,00</td><td>56,00</td></tr><tr><td>Brunei</td><td>70,00</td><td>42,00</td></tr><tr><td>Bulgaria</td><td>58,00</td><td>35,00</td></tr><tr><td>Burkina Faso</td><td>80,00</td><td>48,00</td></tr><tr><td>Burundi</td><td>58,00</td><td>35,00</td></tr><tr><td>Cambodia</td><td>58,00</td><td>35,00</td></tr><tr><td>Cameroon</td><td>77,00</td><td>46,00</td></tr><tr><td>Canada</td><td>100,00</td><td>60,00</td></tr><tr><td>Canary Islands</td><td>87,00</td><td>52,00</td></tr><tr><td>Cape Verde</td><td>63,00</td><td>38,00</td></tr><tr><td>Cayman Islands</td><td>86,00</td><td>52,00</td></tr><tr><td>Central African Republic</td><td>73,00</td><td>44,00</td></tr><tr><td>Chad</td><td>86,00</td><td>52,00</td></tr><tr><td>Chile</td><td>82,00</td><td>49,00</td></tr><tr><td>China</td><td>83,00</td><td>50,00</td></tr><tr><td>China, Hong Kong</td><td>105,00</td><td>63,00</td></tr><tr><td>China, Macau</td><td>78,00</td><td>47,00</td></tr><tr><td>Colombia</td><td>60,00</td><td>36,00</td></tr><tr><td>Comoros</td><td>75,00</td><td>45,00</td></tr><tr><td>Congo</td><td>105,00</td><td>63,00</td></tr><tr><td>Congo, Democratic Republic</td><td>105,00</td><td>63,00</td></tr><tr><td>Cook Islands</td><td>75,00</td><td>45,00</td></tr><tr><td>Costa Rica</td><td>73,00</td><td>44,00</td></tr><tr><td>Cote D’Ivoire</td><td>95,00</td><td>57,00</td></tr><tr><td>Croatia</td><td>85,00</td><td>51,00</td></tr><tr><td>Cuba</td><td>63,00</td><td>38,00</td></tr><tr><td>Cyprus</td><td>85,00</td><td>51,00</td></tr><tr><td>Czech Republic</td><td>75,00</td><td>45,00</td></tr><tr><td>Denmark</td><td>105,00</td><td>63,00</td></tr><tr><td>Djibouti</td><td>85,00</td><td>51,00</td></tr><tr><td>Domoincia</td><td>86,00</td><td>52,00</td></tr><tr><td>Dominican Republic</td><td>60,00</td><td>36,00</td></tr><tr><td>Ecuador</td><td>75,00</td><td>42,00</td></tr><tr><td>Egypt</td><td>75,00</td><td>45,00</td></tr><tr><td>El Salvador</td><td>73,00</td><td>44,00</td></tr><tr><td>Equatorial Guinea</td><td>78,00</td><td>47,00</td></tr><tr><td>Eritrea</td><td>73,00</td><td>44,00</td></tr><tr><td>Estonia</td><td>71,00</td><td>43,00</td></tr><tr><td>Ethiopia</td><td>80,00</td><td>48,00</td></tr><tr><td>Fiji</td><td>74,00</td><td>44,00</td></tr><tr><td>Finland</td><td>104,00</td><td>62,00</td></tr><tr><td>France</td><td>95,00</td><td>57,00</td></tr><tr><td>French Guinea</td><td>95,00</td><td>57,00</td></tr><tr><td>French Polynesia</td><td>105,00</td><td>63,00</td></tr><tr><td>Gabon</td><td>105,00</td><td>63,00</td></tr><tr><td>Gambia</td><td>65,00</td><td>39,00</td></tr><tr><td>Georgia</td><td>70,00</td><td>42,00</td></tr><tr><td>Germany</td><td>93,00</td><td>56,00</td></tr><tr><td>Ghana</td><td>70,00</td><td>42,00</td></tr><tr><td>Gibraltar</td><td>87,00</td><td>52,00</td></tr><tr><td>Greece</td><td>82,00</td><td>49,00</td></tr><tr><td>Greenland</td><td>105,00</td><td>63,00</td></tr><tr><td>Grenada</td><td>105,00</td><td>63,00</td></tr><tr><td>Guadeloupe</td><td>99,00</td><td>59,00</td></tr><tr><td>Guam</td><td>80,00</td><td>48,00</td></tr><tr><td>Guatemala</td><td>73,00</td><td>44,00</td></tr><tr><td>Guinea</td><td>68,00</td><td>41,00</td></tr><tr><td>Guinea-Bissau</td><td>73,00</td><td>44,00</td></tr><tr><td>Guyana</td><td>68,00</td><td>41,00</td></tr><tr><td>Haiti</td><td>80,00</td><td>48,00</td></tr><tr><td>Hunduras</td><td>60,00</td><td>36,00</td></tr><tr><td>Hungary</td><td>72,00</td><td>43,00</td></tr><tr><td>Iceland</td><td>95,00</td><td>57,00</td></tr><tr><td>India</td><td>85,00</td><td>51,00</td></tr><tr><td>Indonesia</td><td>70,00</td><td>42,00</td></tr><tr><td>Iran</td><td>56,00</td><td>34,00</td></tr><tr><td>Iraq</td><td>60,00</td><td>36,00</td></tr><tr><td>Ireland</td><td>104,00</td><td>62,00</td></tr><tr><td>Israel</td><td>105,00</td><td>63,00</td></tr><tr><td>Italy</td><td>90,00</td><td>54,00</td></tr><tr><td>Jamaica</td><td>67,00</td><td>40,00</td></tr><tr><td>Japan</td><td>105,00</td><td>63,00</td></tr><tr><td>Jordan</td><td>82,00</td><td>49,00</td></tr><tr><td>Kazakhstan</td><td>70,00</td><td>42,00</td></tr><tr><td>Kenya</td><td>80,00</td><td>48,00</td></tr><tr><td>Kiribati</td><td>60,00</td><td>36,00</td></tr><tr><td>(North)</td><td>64,00</td><td>38,00</td></tr><tr><td>Korea, Republic Of (South)</td><td>105,00</td><td>63,00</td></tr><tr><td>Kosovo</td><td>72,00</td><td>43,00</td></tr><tr><td>Kuwait</td><td>101,00</td><td>61,00</td></tr><tr><td>Kyrgyzstan</td><td>70,00</td><td>42,00</td></tr><tr><td>Laos</td><td>67,00</td><td>40,00</td></tr><tr><td>Latvia</td><td>66,00</td><td>40,00</td></tr><tr><td>Lebanon</td><td>88,00</td><td>53,00</td></tr><tr><td>Lesotho</td><td>50,00</td><td>30,00</td></tr><tr><td>Liberia</td><td>88,00</td><td>53,00</td></tr><tr><td>Libya</td><td>64,00</td><td>38,00</td></tr><tr><td>Liechtenstein</td><td>105,00</td><td>63,00</td></tr><tr><td>Lithuania</td><td>68,00</td><td>41,00</td></tr><tr><td>Macedonia</td><td>50,00</td><td>30,00</td></tr><tr><td>Madagascar</td><td>70,00</td><td>42,00</td></tr><tr><td>Malawi</td><td>50,00</td><td>30,00</td></tr><tr><td>Malaysia</td><td>60,00</td><td>36,00</td></tr><tr><td>Maldives</td><td>50,00</td><td>30,00</td></tr><tr><td>Mali</td><td>102,00</td><td>61,00</td></tr><tr><td>Malta</td><td>90,00</td><td>54,00</td></tr><tr><td>Marshall Islands</td><td>74,00</td><td>44,00</td></tr><tr><td>Martinique</td><td>99,00</td><td>59,00</td></tr><tr><td>Mauritania</td><td>65,00</td><td>39,00</td></tr><tr><td>Mauritius</td><td>74,00</td><td>44,00</td></tr><tr><td>Mexico</td><td>70,00</td><td>42,00</td></tr><tr><td>States Of</td><td>80,00</td><td>48,00</td></tr><tr><td>Moldova</td><td>61,00</td><td>37,00</td></tr><tr><td>Monaco</td><td>105,00</td><td>63,00</td></tr><tr><td>Mongolia</td><td>60,00</td><td>36,00</td></tr><tr><td>Montenegro</td><td>64,00</td><td>38,00</td></tr><tr><td>Montserrat</td><td>80,00</td><td>48,00</td></tr><tr><td>Mozambique</td><td>70,00</td><td>42,00</td></tr><tr><td>Myanmar</td><td>58,00</td><td>35,00</td></tr><tr><td>Namibia</td><td>56,00</td><td>34,00</td></tr><tr><td>Nauru</td><td>60,00</td><td>36,00</td></tr><tr><td>Nepal</td><td>54,00</td><td>32,00</td></tr><tr><td>Netherlands</td><td>93,00</td><td>56,00</td></tr><tr><td>Netherlands Antilles</td><td>88,00</td><td>53,00</td></tr><tr><td>New Caledonia</td><td>105,00</td><td>63,00</td></tr><tr><td>New Zealand</td><td>84,00</td><td>50,00</td></tr><tr><td>Nicaragua</td><td>60,00</td><td>36,00</td></tr><tr><td>Niger</td><td>70,00</td><td>42,00</td></tr><tr><td>Nigeria</td><td>80,00</td><td>48,00</td></tr><tr><td>Niue</td><td>50,00</td><td>30,00</td></tr><tr><td>Northern Mariana Islands</td><td>70,00</td><td>42,00</td></tr><tr><td>Norway</td><td>99,00</td><td>59,00</td></tr><tr><td>Oman</td><td>105,00</td><td>63,00</td></tr><tr><td>Pakistan</td><td>52,00</td><td>31,00</td></tr><tr><td>Palau</td><td>88,00</td><td>53,00</td></tr><tr><td>Panama</td><td>73,00</td><td>44,00</td></tr><tr><td>Papua New Guinea</td><td>77,00</td><td>46,00</td></tr><tr><td>Paraguay</td><td>57,00</td><td>34,00</td></tr><tr><td>Peru</td><td>75,00</td><td>45,00</td></tr><tr><td>Philipinnes</td><td>67,00</td><td>40,00</td></tr><tr><td>Poland</td><td>68,00</td><td>41,00</td></tr><tr><td>Portugal</td><td>80,00</td><td>48,00</td></tr><tr><td>Puerto Rico</td><td>105,00</td><td>63,00</td></tr><tr><td>Qatar</td><td>105,00</td><td>63,00</td></tr><tr><td>Reunion</td><td>99,00</td><td>59,00</td></tr><tr><td>Romania</td><td>56,00</td><td>34,00</td></tr><tr><td>Russian Federation</td><td>95,00</td><td>57,00</td></tr><tr><td>Rwanda</td><td>59,00</td><td>35,00</td></tr><tr><td>Samoa</td><td>59,00</td><td>35,00</td></tr><tr><td>San Marino</td><td>90,00</td><td>54,00</td></tr><tr><td>Sao Tome And Principe</td><td>60,00</td><td>36,00</td></tr><tr><td>Saudi Arabia</td><td>90,00</td><td>54,00</td></tr><tr><td>Senegal</td><td>85,00</td><td>51,00</td></tr><tr><td>Serbia</td><td>90,00</td><td>54,00</td></tr><tr><td>Seychelles</td><td>85,00</td><td>51,00</td></tr><tr><td>Sierra Leone</td><td>80,00</td><td>48,00</td></tr><tr><td>Singapore</td><td>105,00</td><td>63,00</td></tr><tr><td>Slovac Replubic</td><td>80,00</td><td>48,00</td></tr><tr><td>Sloventia</td><td>70,00</td><td>42,00</td></tr><tr><td>Solomon Islands</td><td>75,00</td><td>45,00</td></tr><tr><td>Somalia</td><td>35,00</td><td>21,00</td></tr><tr><td>South Africa</td><td>50,00</td><td>30,00</td></tr><tr><td>South Sudan</td><td>74,00</td><td>44,00</td></tr><tr><td>Spain</td><td>87,00</td><td>52,00</td></tr><tr><td>Sri Lanka</td><td>58,00</td><td>35,00</td></tr><tr><td>St. Kitts And Nevis</td><td>98,00</td><td>59,00</td></tr><tr><td>St. Lucia</td><td>87,00</td><td>52,00</td></tr><tr><td>Grenadines</td><td>105,00</td><td>63,00</td></tr><tr><td>Sudan</td><td>80,00</td><td>48,00</td></tr><tr><td>Suriname</td><td>50,00</td><td>30,00</td></tr><tr><td>Swaziland</td><td>60,00</td><td>36,00</td></tr><tr><td>Sweden</td><td>97,00</td><td>58,00</td></tr><tr><td>Switzerland</td><td>105,00</td><td>63,00</td></tr><tr><td>Syria</td><td>80,00</td><td>48,00</td></tr><tr><td>Taiwan</td><td>105,00</td><td>63,00</td></tr><tr><td>Tajikistan</td><td>53,00</td><td>32,00</td></tr><tr><td>Tanzania</td><td>62,00</td><td>37,00</td></tr><tr><td>Thaikland</td><td>75,00</td><td>45,00</td></tr><tr><td>Timor-Leste</td><td>53,00</td><td>32,00</td></tr><tr><td>Togo</td><td>70,00</td><td>42,00</td></tr><tr><td>Tokelau</td><td>20,00</td><td>12,00</td></tr><tr><td>Tonga</td><td>64,00</td><td>38,00</td></tr><tr><td>Trinidad And Tobago</td><td>88,00</td><td>53,00</td></tr><tr><td>Tunisia</td><td>67,00</td><td>40,00</td></tr><tr><td>Turkey</td><td>65,00</td><td>39,00</td></tr><tr><td>Turkmenistan</td><td>80,00</td><td>48,00</td></tr><tr><td>Turks And Caicos Islands</td><td>75,00</td><td>45,00</td></tr><tr><td>Tuvalu</td><td>55,00</td><td>33,00</td></tr><tr><td>Uganda</td><td>60,00</td><td>36,00</td></tr><tr><td>Ukraine</td><td>80,00</td><td>48,00</td></tr><tr><td>United Arab Emerates</td><td>105,00</td><td>63,00</td></tr><tr><td>United Kingdom</td><td>101,00</td><td>61,00</td></tr><tr><td>Urugua</td><td>80,00</td><td>48,00</td></tr><tr><td>Uzbekistan</td><td>65,00</td><td>39,00</td></tr><tr><td>Vanuatu</td><td>100,00</td><td>60,00</td></tr><tr><td>Venezuela</td><td>85,00</td><td>51,00</td></tr><tr><td>Vietnam</td><td>52,00</td><td>31,00</td></tr><tr><td>Virgin Islands (U.S.A.)</td><td>97,00</td><td>58,00</td></tr><tr><td>Wallis Aned Futuna</td><td>89,00</td><td>53,00</td></tr><tr><td>West Bank And Gaza Strip</td><td>58,00</td><td>35,00</td></tr><tr><td>Yemen</td><td>67,00</td><td>40,00</td></tr><tr><td>Zambia</td><td>56,00</td><td>34,00</td></tr><tr><td>Zimbabwe</td><td>70,00</td><td>42,00</td></tr></tbody></table>

</details>

### Kilometervergoeding

| Kilometervergoeding     | Bedrag           |
| ----------------------- | ---------------- |
| 01/01/2026 - 31/03/2026 | 0,4326 euro / km |

### Fietsvergoeding

| Omschrijving         | Bedrag        |
| -------------------- | ------------- |
| Fietsvergoeding      | 0,37 euro/km  |
| Maximum op jaarbasis | 3.700,00 euro |