# Onkostenvergoedingen

## Kosten eigen aan de werkgever

Indien de werknemer beroepskosten gedragen heeft die eigenlijk ten laste vallen van de werkgever, dan kan je deze kosten terugbetalen aan de werknemer.&#x20;

Deze terugbetalingen zijn geen belastbare inkomsten voor uw werknemer en in principe aftrekbaar als beroepskost. Denk hierbij aan onkosten zoals:&#x20;

* Home office kosten (bureau, gsm, telefoon, pc, internet, enz.)
* Autokosten
* Representatiekosten
* Baan-, verblijfs- & maaltijdkosten
* enz.&#x20;

De terugbetaling kan gebeuren op basis van werkelijk bewezen kosten (voorleggen van facturen, tickets, btw-bonnen, enz.), of op forfaitaire basis. \
Het is echter niet toegelaten om de werkelijke kost terug te betalen en tegelijk ook een forfaitaire vergoeding toe te kennen, een cumul is dus niet mogelijk. &#x20;

{% hint style="info" %}
**Fiscale ruling aanvragen bij forfaitaire toekenning**

Om een bepaalde zekerheid te hebben over de toepassing van de forfaitaire onkostenvergoeding en de bedragen die gehanteerd zullen worden, is het aan te raden om voorafgaand een fiscale ruling aan te vragen.&#x20;
{% endhint %}

## Telewerk

Ook voor telewerk kan er een onkostenvergoeding voorzien worden. De werknemer zal namelijk bepaalde kosten maken om zijn beroepswerkzaamheden uit te kunnen voeren.&#x20;

De forfaitaire vergoedingen bedragen:&#x20;

| Vergoeding              | Bedrag              |
| ----------------------- | ------------------- |
| Telewerkvergoeding      | 145,81 euro / maand |
| Gebruik eigen internet  | 20,00 euro / maand  |
| Gebruik eigen aparatuur | 20,00 euro / maand  |

Meer info kan je terugvinden op[ telewerken.be](https://www.telewerken.be/).&#x20;

## Binnenlandse dienstreizen

Indien de werknemer zich moet verplaatsen naar bijvoorbeeld klanten of andere zakelijke relaties, dan kan er onder bepaalde voorwaarden een forfaitaire vergoeding toegekend worden om o.a. de verplaats-, verblijfs- en maaltijdkosten te dekken.&#x20;

{% hint style="warning" %}
**Let op bij een combinatie met maaltijdcheques!**

Wanneer er voor dezelfde dag of periode maaltijdcheques werden toegekend, moet de waarde van het werkgeversgedeelte in aftrek gebracht worden van de dag- of maandvergoeding.
{% endhint %}

### Dagvergoeding&#x20;

Indien de werknemer een dienstverplaatsing binnen België maakt en minstens 6 uur weg is buiten de bedrijfslocaties, kan er een vaste dagvergoeding toegekend worden.

**Bedrag binnenlandse dagvergoeding**

De binnenlandse dagvergoeding wordt periodiek geïndexeerd:

| Binnenlandse dagvergoeding | Bedrag           |
| -------------------------- | ---------------- |
| Vanaf 01/03/2026           | 21,64 euro / dag |
| Vanaf 01/03/2025           | 21,22 euro / dag |
| Vanaf 01/06/2024           | 20,80 euro / dag |
| Vanaf 01/12/2023           | 20,39 euro / dag |
| Vanaf 01/01/2023           | 19,99 euro / dag |

### Maandvergoeding&#x20;

Voor werknemers die frequent dienstverplaatsingen moeten doen op basis van hun functie, kan er maandvergoeding toegekend worden die overeenstemt met max. 16 keer de dagvergoeding.

{% hint style="info" %}
**Maandvergoeding is niet verplicht**

Indien de werknemer meer dan 16 dagen per maand zich moet verplaatsen en minstens 6 uur weg is, kan het interessanter zijn om de dagvergoeding toe te passen.&#x20;
{% endhint %}

**Bedrag binnenlandse maandvergoeding**

De binnenlandse maandvergoeding wordt periodiek geïndexeerd:

| Binnenlandse maandvergoeding | Bedrag              |
| ---------------------------- | ------------------- |
| Vanaf 01/03/2026             | 346,24 euro / maand |
| Vanaf 01/03/2025             | 339,52 euro / maand |
| Vanaf 01/06/2024             | 332,80 euro / maand |
| Vanaf 01/12/2023             | 326,24 euro / maand |
| Vanaf 01/01/2023             | 319,84 euro / maand |

### Nachtvergoeding

Indien de werknemer ook ergens dient te overnachten, kan er een nachtvergoeding toegekend worden.

**Bedrag nachtvergoeding**

De nachtvergoeding wordt periodiek geïndexeerd:

| Binnenlandse nachtvergoeding | Bedrag              |
| ---------------------------- | ------------------- |
| Vanaf 01/03/2026             | 162,35 euro / nacht |
| Vanaf 01/03/2025             | 159,17 euro / nacht |
| Vanaf 01/06/2024             | 156,04 euro / nacht |
| Vanaf 01/12/2023             | 152,99 euro / nacht |
| Vanaf 01/01/2023             | 149,99 euro / nacht |

## Dagvergoeding dienstreizen buitenland

Indien de werknemer omwille van beroepsredenen zowel in het binnenland als in het buitenland moet rondreizen, zal dit bepaalde kosten met zich meebrengen. De werkgever kan hiervoor een dagvergoeding voorzien op basis van de werkelijke kosten of op forfaitaire basis.

De forfaitaire bedragen kan je raadplegen in onderstaande landenlijst. De bedragen variëren naargelang gaat het om een buitenlandse dienstreis van korte duur (< 30 dagen) of van lange duur.

<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="206">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>

De buitenlandse reisvergoeding dekt kosten zoals:&#x20;

* Buitenlandse maaltijden en snacks&#x20;
* Verplaatsingen met het openbaar vervoer, taxi's en Uber-achtigen
* Andere kleine uitgaven

## Kilometervergoeding

Er kan een kilometervergoeding toegekend worden voor de beroepsmatige kilometers die je werkgever aflegt met zijn privéwagen of ander voertuig.&#x20;

{% hint style="warning" %}
**Niet voor woon-werkverkeer**

Onder beroepsmatige verplaatsingen moet je verplaatsingen naar prospecten, klanten, leveranciers of andere zakelijke relaties verstaan. Het woon-werkverkeer telt dus niet mee!
{% endhint %}

#### Bedrag kilometervergoeding

Het maximaal bedrag van de kilometervergoeding wordt op kwartaalbasis geïndexeerd:

| Kilometervergoeding     | Bedrag           |
| ----------------------- | ---------------- |
| 01/01/2026 - 31/03/2026 | 0,4326 euro / km |
| 01/10/2025 - 31/12/2025 | 0,4312 euro / km |
| 01/07/2025 - 30/09/2025 | 0,4309 euro / km |
| 01/04/2025 - 30/06/2025 | 0,4320 euro / km |
| 01/01/2025 - 31/03/2025 | 0,4290 euro / km |

## Fietsvergoeding

**Woon-werkverkeer**

De werkgever moet een fietsvergoeding toekennen aan werknemers die een privé- of bedrijfsfiets gebruiken voor woon-werkverkeer, dit is wettelijk verplicht.

{% hint style="warning" %}
**Niet voor beroepsmatige verplaatsingen**

De fietsvergoeding kan enkel toegekend worden voor woon-werkverkeer, niet voor beroepsmatige verplaatsingen naar bv. klanten, prospecten, enz.
{% endhint %}

**Grenzen**

Er zijn twee maximumgrenzen van toepassing:

Het maximumbedrag van de fietsvergoeding is sinds 01/01/2025: 0,36 euro/km.\
De fietsvergoeding wordt ook nog eens op jaarbasis begrensd tot een maximumbedrag van 3.500 euro.


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