Do you drive a lease car provided by your employer? Then, as an employee, you are required to keep a mileage log if you want to avoid paying tax on the benefit of the car. But what exactly do you need to record, who is responsible, and how do you do this as simply as possible? In this article, you will read everything about mileage logging for lease cars.
When is mileage logging mandatory for a lease car?
Your employer makes a lease car available to you. If you also use that car for private purposes, you pay a taxable benefit. Do you want to avoid paying this taxable benefit? Then you must demonstrate that you drive no more than 500 kilometers privately per year . You provide this proof with a complete mileage log.
Do you drive more than 500 kilometers privately? Then mileage logging is not necessary for you, but you automatically pay tax on the benefit-in-kind. In 2026, this amounts to 22% of the list price of the lease car. Read more about avoiding tax on the benefit-in-kind.
What do you need to record per trip?
The Tax and Customs Administration requires that the mileage log contain at least the following information:
- Make, model, and license plate of the lease car
- The period covered by the registration
- Per trip: date and time
- Departure and arrival address
- Starting and ending odometer readings
- Nature of the trip: business, private, or commuting
- Any detours with explanation
Read more about all mandatory details per trip.
Difference between trip registration and mileage registration for a leased car
There is an important distinction:
- Trip registration For the Tax Authorities: you record business and private trips to avoid the taxable benefit.
- Mileage registration is for your leasing company: you keep track of how many kilometers you drive so as not to exceed the contract limits.
Both are relevant as a lease driver. Read more about comprehensive mileage tracking for your lease car.
Who is responsible: employee or employer?
The employee is primarily responsible for maintaining the mileage log. However, the employer has a duty of verification: he must regularly check whether the log is complete and correct. In the event of an audit by the Tax and Customs Administration, both the employee and the employer can be held liable for incomplete records.
Read more about the responsibility for trip logging.
Track manually or automatically?
Many lease drivers start with manual registration in an app or spreadsheet. In practice, this quickly leads to problems: forgotten trips, incorrect addresses, or gaps in the records. The Tax and Customs Administration is strict: one missing trip can invalidate the entire record.
With an automatic GPS system from TrackJack, you record every trip without having to think about it yourself. The system holds the Trip Registration Systems Quality Mark , ensuring that the Tax Authorities accept the registration without question.
Frequently asked questions lease car mileage log
Do I also need to register commuting mileage in my lease car?
Yes. Commuting counts as business use for the taxable benefit and must be registered as a separate trip. For the VAT correction, it counts as private use.
What if I switch the lease car during the year?
When changing lease cars, you start a new registration in the name of the new license plate. Ensure that the start and end mileage readings are properly recorded at the time of the switch.
How long do I have to keep the mileage log?
The statutory retention period is 7 years . Read more about the retention period for your records.
Automate lease car mileage registration?
TrackJack automatically records every trip, even in your lease car. Tax-compliant, certified, and always ready for the Tax Authorities.
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Related knowledge base articles
- Accurate mileage registration for your lease car
- Avoiding company car tax, how does that work?
- Who is responsible for the journey registration?
- What does a complete mileage registration look like?
- How does the Tax and Customs Administration check mileage logs?
- Retention period for Tax and Customs Administration records
Tip: With the TrackJack PRO Fiscaal , you automatically register all your trips – tax-approved and recognized by the Tax Authorities. View the PRO Fiscaal in our webshop →
