Advance rates and car rates
Show the overview and select year for advance rates and car rates.
Rates for board and lodging
Board and lodging - rates for benefit taxation
Advance rates for subsistence allowance not subject to withholding tax
Overtime subsistence
2018 was the last year with a rate for subsistence not subject to withholding tax. From and including 2019, this rate no longer applies.
Car rates
Car rates - Car allowance (distance-based allowance)
Car rates - Company car not covered by the standard regulations
Car rates - Company van category 2 and small trucks
Car rates - Company cars where the benefit is not in proportion to the list price