Subsistence costs for self-employed drivers set 2025

Are you a transport entrepreneur (self-employed driver) who makes multi-day - or multi-day international - trips and declare profits for income tax purposes? You may then choose, under certain conditions, to deduct from your profit a fixed amount per day driven for accommodation costs. This amount has been set at €50 per day driven for 2025 (in 2024: €48). You do not then need to keep documentary evidence of the subsistence expenses. Do you opt to deduct the actual subsistence expenses? Then you do need to keep supporting documents to prove that the actual accommodation costs exceed the fixed amount per day driven.

 Tip

The fixed deduction for subsistence expenses offers you a great opportunity to reduce your administrative burden.