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Business or private driving?

Whether a trip is business, private or commuting sounds simple, but in practice there is sometimes a grey area in between. On this page we explain the categories in plain language and why a correct classification is useful. Educational in nature, not tax advice.

Last updated: 7 September 2026

On this page

  • The categories
  • Business trip
  • Private trip
  • Commuting
  • Why it matters
  • Frequently asked questions

In a mileage registration you classify every trip. The most commonly used categories are business, private and commuting. That classification determines how kilometres end up in your administration. Below we explain what the categories typically mean and where it can get tricky.

Educational in nature. The explanation below is general. How categories count for tax in your case and where exactly the line lies is set by the Dutch Tax Administration. When in doubt, it is wise to consult your adviser.

The three categories

Many mileage registrations use this classification:

  • Business: trips connected to your work or company;
  • Private: trips unrelated to your work;
  • Commuting: trips between your home and your fixed workplace, often as a separate category.

The exact demarcation of these categories can vary per situation and per tax scheme. Use the explanation below as a general guideline, not as a fixed judgment.

What is a business trip?

A business trip is usually connected to your work or company. Think of a trip to a client, a supplier, a project or a business appointment. What is characteristic is that the purpose of the trip relates to your work.

What is a private trip?

A private trip is unrelated to your work. Examples are doing groceries, visiting family or friends, or a day out at the weekend. Even if you use a company car for such trips, it counts as private use.

What about commuting?

Commuting, the trips between your home and your fixed workplace, is often treated as a separate category. Whether, and how, these kilometres count depends on the tax rules and your situation. Because misunderstandings arise easily here, it is wise to rely on the information from the Tax Administration or your adviser for your own situation.

Why the classification matters

A correct and consistent classification makes your registration traceable: it can later be seen why a trip was booked as business, private or commuting. That can play a part in substantiating your use, for example around the company car tax addition. How the categories work out for tax remains up to the Tax Administration.

Classifying manually takes time and is error-prone. RitGenie classifies trips automatically and keeps private and business apart; you can always adjust a classification yourself if needed.

Frequently asked questions

What is the difference between a business and a private trip?

A business trip is usually connected to your work or company, for example a trip to a client or supplier. A private trip is unrelated to your work, such as groceries or visiting family. The exact demarcation can vary per situation; when in doubt, the information from the Tax Administration or your adviser is leading.

Does commuting count as business or private?

Commuting is often treated as a separate category and does not automatically fall under business or private. How commuting kilometres count depends on the tax rules and your situation. For this, consult the Tax Administration or your adviser.

Why does the classification of trips matter?

The classification determines how kilometres end up in your administration and can play a part in substantiating private or business use. A consistent, correct classification makes your registration easier to follow. How the categories work out for tax is set by the Tax Administration.

How do I handle a trip that is partly private?

For a trip that has both a business and a private purpose, it is important to be consistent and traceable in how you record it and why. What the correct treatment is depends on the rules and your situation. When in doubt, it is wise to check this with the Tax Administration or your adviser.

Read also

  • Mileage registration: how it works
  • The company car tax addition
  • Tax Administration requirements

Trips classified automatically

RitGenie recognises and classifies your trips automatically as business, private or commuting. You stay in control and adjust a classification when needed.

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