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VAT on public transport

You pay VAT on your employees’ travel expenses. How much VAT you pay depends on the mode of transport they used. You can deduct the VAT on most business travel expenses.
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What is the VAT rate on public transport?
In the Netherlands, you pay 9% VAT on all public transport travel expenses (train, bus, tram and metro). You also pay this low VAT rate on our monthly subscriptions.
What is the VAT rate for other modes of transport?
If your employees also use their NS-Business Card to travel by OV-fiets or shared car, the higher VAT rate may apply.
  • OV bike: 21% VAT
  • Q-Park P + R site: 21% VAT
  • Greenwheels shared car: 21% VAT
  • Taxi: 9% VAT
If you use our NS Go mobility platform and offer your employees other door-to-door services such as a parking app or shared scooters, our monthly invoice will always specify how much VAT you paid for each service.
More on invoicing and payment
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Traveling by bus
Is the VAT on public transport deductible?
VAT on public transport is usually deductible, but not always. We’ll explain the rules below.
VAT on business trips
VAT is deductible for all business travel and business trips using public transport.
VAT on commutes
For employees without a subscription, you can deduct VAT paid for commutes. For employees with a subscription, you can only reclaim the VAT if the total costs of the subscription are less than € 227, such as with our Dal subscription.
The advantages of the NS-Business Card
You can reclaim VAT for many of your organisation’s public transport expenses. Using the NS-Business Card makes this very easy, as we’ll send you a monthly VAT invoice with a clear summary of all your travel expenses and the corresponding VAT rates. It’s completely taxman-proof!
Did you know that our mobility card will also help you save time and cut emissions & costs?
As it happens, employees who choose to travel by train are 30% cheaper per kilometre travelled than employees who take the car. And they get a driver, too! Employees who take the train, bus, tram or metro can prepare for their day while they travel and arrive at work refreshed and relaxed. What’s more, people who travel by public transport tend to walk and/or cycle more than their car-driving counterparts. After all, they might cycle to and from the station to get home, or start the day with a relaxed saunter from their bus stop to the office!