Mileage allowance for single-track vehicles

At the end of 2024 the mileage allowance was increased to EUR 0.50 per kilometre because of rising fuel prices and maintenance costs, regardless of whether it concerned a car, motorcycle or bicycle. Now, as part of the 2025 Budget Support Act, a consolidation amendment was presented that dealt with the halving of the official mileage allowance for single-track vehicles from EUR 0.50 per kilometre to EUR 0.25. For business trips made before 1 July 2025 but invoiced later, the increased mileage allowance of EUR 0.50 per kilometre continues to apply. The mileage allowance for multi‑track vehicles remains unchanged at EUR 0.50 per kilometre. Bicycles are particularly affected, as the reimbursement rate has been reduced from EUR 0.38 per kilometre in the previous year to EUR 0.25 per kilometre.

Overview of mileage allowance since 1 July 2025

Car EUR 0.50 – annual ceiling 30,000 km
Passenger surcharge EUR 0.15
Motor‑bicycle and motorcycle EUR 0.25 – annual ceiling 30,000 km
Bicycle EUR 0.25 – annual ceiling 3,000 km