Untaxed reimbursement for private public transport travel from 2025

As of January 1, 2025, employers can give untaxed reimbursement for employees' private public transport trips, as long as the employee also uses the public transport card or subscription for business purposes. This is good news, because the Tax Plan 2025 puts an end to the uncertainty employers had about the practical effect of the extension of the targeted exemption of public transport season tickets from the Tax Plan 2024.

Here are the main changes:

• Employers can provide untaxed reimbursement for free or discounted public transport travel. It does not matter whether travel is by public transport card or season ticket.
• The exemption applies to business and private travel, provided that the employee uses the public transport card or subscription for business purposes. This includes commuting.
• Subscriptions and discount cards for public transport abroad can be reimbursed untaxed.
• If the employer can demonstrate business use, no registration of private and business use is necessary for tax purposes.

If you as an employer reimburse the private use, you encourage the use of public transport. It is an attractive extra condition of employment for employees, and easy to arrange via our mobilitycard.

Want to encourage the use of public transport and give employees freedom of choice in mobility? Mobility Concept offers a mobility platform that allows employees to access all forms of sustainable transport and to easily register and declare their trips using their own transport and home working days. The employer's mobility policy is completely customized in the mobility platform: the desired mobility mix, allowances and rules. Our reports offer all the insights you need and you are immediately ready for the mandatory CO2 reporting.

Read more about our mobility platform or Request a demo.