# Onkostenvergoedingen

Onkostenvergoedingen zijn in principe aftrekbaar als kost in de vennootschap en belastingvrij voor u privé. Het gaat namelijk om een terugbetaling van gemaakte kosten en niet direct om een inkomen. 

## Werkelijke onkostenvergoeding

Een werkelijke onkostenvergoeding is een vergoeding die de vennootschap aan u terugbetaalt op basis van werkelijke bewijsdocumenten. 

## Forfaitaire onkostenvergoeding

Een forfaitaire onkostenvergoeding is een vergoeding voor verschillende kosten die je privé maakt, maar die eigenlijk bedoeld zijn voor de vennootschap. De vennootschap betaalt deze kosten dus terug. Denk aan kosten zoals: 

* Home office kosten
* Parking & carwash
* Restaurant & representatie 
* enz. 

De berekening van de forfaitaire onkostenvergoeding kan je best goed onderbouwen. Maak voor een bepaalde periode een overzicht van alle kosten die je privé maakt voor de vennootschap en gebruik dit bedrag vervolgens als maandelijks forfait. 

## Binnenlandse dienstreizen

### Dagvergoeding

Een binnenlandse reisvergoeding is een vergoeding die je als bedrijfsleider ontvangt voor de dagen wanneer je meer dan 6 uur op beroepsmatige verplaatsing bent. 

Indien je op een werkplaats 40 dagen of meer aanwezig bent, kan je voor deze verplaatsingen geen dagvergoeding ontvangen.

{% hint style="warning" %}
**Beperking bij combinatie met maaltijdcheques**

Voor de dagen waarop je een dagvergoeding met maaltijdcheques combineert, moet de dagvergoeding beperkt worden.
{% endhint %}

**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 

Voor bedrijfsleiders die frequent dienstverplaatsingen moeten doen op basis van hun functie, kan er een 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. 
{% endhint %}

**Bedrag binnenlandse maandvergoeding**

De binnenlandse dagvergoeding 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 je als bedrijfsleider ook ergens dient te overnachten tijdens je zakelijke verplaatsingen, 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 |

## Buitenlandse dagvergoeding

De buitenlandse reisvergoeding dekt allerlei gemaakte kosten voor de dagen waarop je om beroepsmatige redenen in het buitenland zit. 

De vergoeding kan per land en op basis van de duur van de reis (korter of langer dan 30 dagen) variëren, de administratie publiceert een landenlijst met de desbetreffende tarieven. 

<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>

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

{% hint style="success" %}
**Bewijsdocumenten voor reis- & verblijfskosten**

De kosten voor de heen- en terugreis en de verblijfskosten (hotel, motel, enz.) moeten moeten wel bewezen worden met facturen, afrekeningen of andere geldige bewijsdocumenten.
{% endhint %}

## Verplaatsingsvergoedingen

### Kilometervergoeding

Er kan een kilometervergoeding toegekend worden voor de beroepsmatige kilometers die je als bedrijfsleider aflegt met je 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 %}

**Tips** :bulb:

* [x] Hou een gedetailleerde rittenadministratie bij van de beroepsmatige verplaatsingen
* [x] Hou achterliggende bewijsdocumenten (bv. bevestigingen van afspraken met klanten) goed bij

#### 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

Er kan een fietsvergoeding toegekend worden aan de bedrijfsleider indien deze met een privéfiets of een bedrijfsfiets woon-werkverplaatsingen doet.

{% 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 %}

De fietsvergoeding is vrijgesteld van belastingen en sociale bijdragen zolang je aan onderstaande voorwaarden voldoet:

1. Het maximumbedrag van de fietsvergoeding is 0,36 euro/km.
2. De fietsvergoeding mag op jaarbasis maximaal 3.500,00 euro bedragen.
3. Je mag als bedrijfsleider in de personenbelasting niet je werkelijke kosten bewijzen.

**Tips** :bulb:

* [x] Hou je verplaatsingen bij via gps-trackers & apps
* [x] Geef je maandelijks afgelegde kilometers tijdig door aan het sociaal bureau


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