{"id":2308,"date":"2026-09-28T15:54:12","date_gmt":"2026-09-28T13:54:12","guid":{"rendered":"https:\/\/horecafocusgroup.be\/?p=2308"},"modified":"2026-09-29T12:37:06","modified_gmt":"2026-09-29T10:37:06","slug":"nouvelle-indemnite-kilometrique-maximale-a-partir-du-1er-juillet-2026","status":"publish","type":"post","link":"https:\/\/horecafocusgroup.be\/fr\/nouvelle-indemnite-kilometrique-maximale-a-partir-du-1er-juillet-2026\/","title":{"rendered":"Nouvelle indemnit\u00e9 kilom\u00e9trique maximale \u00e0 partir du 1er octobre 2026"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>L\u2019indemnit\u00e9 kilom\u00e9trique maximale pour les d\u00e9placements en voiture augmente l\u00e9g\u00e8rement \u00e0 partir du 1er octobre.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lorsque vos collaborateurs effectuent des d\u00e9placements pour votre compte avec leur voiture ou moto, vous remboursez g\u00e9n\u00e9ralement les frais y aff\u00e9rents. Comme les frais r\u00e9els ne sont pas toujours faciles \u00e0 quantifier, un montant forfaitaire a \u00e9t\u00e9 fix\u00e9 \u00e0 cet effet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le montant maximum de cette indemnit\u00e9 kilom\u00e9trique forfaitaire sera de<strong> 0,4452 \u20ac <\/strong>\/kilom\u00e8tre \u00e0 partir du 1er octobre 2026. Il s\u2019agit d\u2019une l\u00e9g\u00e8re augmentation par rapport au troisi\u00e8me trimestre 2026 o\u00f9 l\u2019indemnit\u00e9 \u00e9tait de 0,4440 \u20ac. Le montant est li\u00e9 aux prix des carburants et \u00e0 l\u2019indice des prix \u00e0 la consommation et sera d\u00e9sormais r\u00e9vis\u00e9 tous les trimestres.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce montant est cens\u00e9 couvrir l\u2019int\u00e9gralit\u00e9 du co\u00fbt du v\u00e9hicule r\u00e9sultant de son utilisation. Pour les remboursements de frais dans le cadre de d\u00e9placements professionnels, ce montant est exon\u00e9r\u00e9 de l\u2019ONSS et des taxes. Si vous souhaitez payer plus, vous devrez \u00eatre en mesure de prouver que les frais r\u00e9els \u00e9taient effectivement plus \u00e9lev\u00e9s. Le remboursement n\u2019est toutefois pas une obligation et vous ne devez pas payer le montant maximum. Si votre salari\u00e9 parcourt plus de 24 000 km par an, vous ne pouvez en principe pas utiliser ce forfait, mais vous devez facturer le prix de revient r\u00e9el, car dans ce cas, le fisc soup\u00e7onne qu\u2019il s\u2019agit d\u2019un salaire cach\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019ONSS accepte \u00e9galement ce montant comme montant maximum pour les d\u00e9placements quotidiens de vos travailleurs en voiture priv\u00e9e, au lieu du remboursement pr\u00e9vu par la loi ou par la convention collective. Vous pouvez, mais ne devez pas, accorder le m\u00eame montant aux travailleurs qui se rendent au travail \u00e0 pied.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De cette mani\u00e8re, vous pouvez souvent augmenter le salaire net de vos travailleurs \u00e0 moindre co\u00fbt. Car m\u00eame dans ce cas, l\u2019indemnit\u00e9 est exon\u00e9r\u00e9e de l\u2019ONSS et d\u2019une exon\u00e9ration fiscale limit\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/horecafocusgroup.be\/wp-content\/uploads\/2025\/09\/08-05-2025-horeca-focus-foto-museum-dag-1-0161-1-1024x768.jpg\" alt=\"\" class=\"wp-image-514\" srcset=\"https:\/\/horecafocusgroup.be\/wp-content\/uploads\/2025\/09\/08-05-2025-horeca-focus-foto-museum-dag-1-0161-1-1024x768.jpg 1024w, https:\/\/horecafocusgroup.be\/wp-content\/uploads\/2025\/09\/08-05-2025-horeca-focus-foto-museum-dag-1-0161-1-300x225.jpg 300w, https:\/\/horecafocusgroup.be\/wp-content\/uploads\/2025\/09\/08-05-2025-horeca-focus-foto-museum-dag-1-0161-1-768x576.jpg 768w, https:\/\/horecafocusgroup.be\/wp-content\/uploads\/2025\/09\/08-05-2025-horeca-focus-foto-museum-dag-1-0161-1-1536x1152.jpg 1536w, https:\/\/horecafocusgroup.be\/wp-content\/uploads\/2025\/09\/08-05-2025-horeca-focus-foto-museum-dag-1-0161-1-2048x1536.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019indemnit\u00e9 kilom\u00e9trique maximale pour les d\u00e9placements en voiture augmente l\u00e9g\u00e8rement \u00e0 partir du 1er octobre. Lorsque vos collaborateurs effectuent des d\u00e9placements pour votre compte avec leur voiture ou moto, vous remboursez g\u00e9n\u00e9ralement les frais y aff\u00e9rents. Comme les frais r\u00e9els ne sont pas toujours faciles \u00e0 quantifier, un montant forfaitaire a \u00e9t\u00e9 fix\u00e9 \u00e0 cet&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-2308","post","type-post","status-publish","format-standard","hentry","category-actualite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nouvelle indemnit\u00e9 kilom\u00e9trique maximale \u00e0 partir du 1er octobre 2026 - Horecafocus<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/horecafocusgroup.be\/fr\/nouvelle-indemnite-kilometrique-maximale-a-partir-du-1er-juillet-2026\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nouvelle indemnit\u00e9 kilom\u00e9trique maximale \u00e0 partir du 1er octobre 2026 - Horecafocus\" \/>\n<meta property=\"og:description\" content=\"L\u2019indemnit\u00e9 kilom\u00e9trique maximale pour les d\u00e9placements en voiture augmente l\u00e9g\u00e8rement \u00e0 partir du 1er octobre. Lorsque vos collaborateurs effectuent des d\u00e9placements pour votre compte avec leur voiture ou moto, vous remboursez g\u00e9n\u00e9ralement les frais y aff\u00e9rents. Comme les frais r\u00e9els ne sont pas toujours faciles \u00e0 quantifier, un montant forfaitaire a \u00e9t\u00e9 fix\u00e9 \u00e0 cet...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/horecafocusgroup.be\/fr\/nouvelle-indemnite-kilometrique-maximale-a-partir-du-1er-juillet-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"Horecafocus\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Horecafocus\/?locale=nl_NL\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-28T13:54:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-29T10:37:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/horecafocusgroup.be\/wp-content\/uploads\/2025\/09\/08-05-2025-horeca-focus-foto-museum-dag-1-0161-1-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1920\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Karl\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Karl\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/nouvelle-indemnite-kilometrique-maximale-a-partir-du-1er-juillet-2026\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/nouvelle-indemnite-kilometrique-maximale-a-partir-du-1er-juillet-2026\\\/\"},\"author\":{\"name\":\"Karl\",\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/#\\\/schema\\\/person\\\/62ba27249d138a833acb08a48a0e16c8\"},\"headline\":\"Nouvelle indemnit\u00e9 kilom\u00e9trique maximale \u00e0 partir du 1er octobre 2026\",\"datePublished\":\"2026-09-28T13:54:12+00:00\",\"dateModified\":\"2026-09-29T10:37:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/nouvelle-indemnite-kilometrique-maximale-a-partir-du-1er-juillet-2026\\\/\"},\"wordCount\":352,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/nouvelle-indemnite-kilometrique-maximale-a-partir-du-1er-juillet-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/horecafocusgroup.be\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/08-05-2025-horeca-focus-foto-museum-dag-1-0161-1-1024x768.jpg\",\"articleSection\":[\"actualit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/nouvelle-indemnite-kilometrique-maximale-a-partir-du-1er-juillet-2026\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/nouvelle-indemnite-kilometrique-maximale-a-partir-du-1er-juillet-2026\\\/\",\"url\":\"https:\\\/\\\/horecafocusgroup.be\\\/fr\\\/nouvelle-indemnite-kilometrique-maximale-a-partir-du-1er-juillet-2026\\\/\",\"name\":\"Nouvelle indemnit\u00e9 kilom\u00e9trique maximale \u00e0 partir du 1er octobre 2026 - 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Lorsque vos collaborateurs effectuent des d\u00e9placements pour votre compte avec leur voiture ou moto, vous remboursez g\u00e9n\u00e9ralement les frais y aff\u00e9rents. 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