Anyone working with volunteers will sooner or later face the question: are we allowed to reimburse our volunteers, and if so, how much? There is a striking amount of confusion around expense reimbursements, even though the Volunteer Act actually provides a clear framework. In this article, we outline everything: the basic principles, the three reimbursement systems, the current maximum amounts for 2026, the mileage allowance, and the administrative obligations.

The amounts for 2026 in brief

In 2026, the maximum lump-sum expense reimbursement for volunteers is €44.02 per day and €1,760.83 per year. For sports coaches, sitting services, and non-emergency patient transport, an increased annual ceiling of €3,233.91 applies, with the same daily maximum. No maximum applies to actual expense reimbursement based on supporting documents. A volunteer may not combine both systems within the same calendar year.

These amounts are indexed annually. The mileage allowance changes quarterly.

First and foremost: an expense reimbursement is not a salary

Let's clear up the most important misunderstanding right away: an expense reimbursement is not a payment, reward, or performance fee. Volunteering is by definition unpaid. What is possible, however, is for an organisation to reimburse the expenses volunteers incur as part of their commitment: travel, phone calls, materials, and so on.

This leads to several basic principles that every organisation must respect:

• An expense reimbursement is not a right. The organisation decides for itself whether it reimburses expenses or not. Many associations simply do not have the resources for this, and that is allowed.

• Never reimburse per hour. A reimbursement per hour worked looks suspiciously like a salary. The tax authorities can reject such a scheme, and furthermore, you will quickly exceed the statutory maximums.

• No taxes, no social security (RSZ), no tax slips. As long as the maximum amounts are respected, an expense reimbursement is not considered income. No taxes or social security contributions are therefore due on it, and the organisation must not issue tax slips for it. However, anyone who exceeds the maximums loses their volunteer status, with potential tax and social security consequences for all reimbursements received.

• Make clear agreements in advance. The policy regarding expense reimbursements belongs in the organisation's duty to provide information. At the start of the commitment, determine which system applies and how payments are made. These agreements apply at least for the current calendar year; changes can only take effect from the next calendar year and must be communicated to the volunteers.

• Both the organisation and the volunteer must monitor the maximum limits. The annual ceilings apply per volunteer, across all organisations where that person is active.

The three systems

The legislation provides three ways to reimburse volunteers' expenses:

1. the lump-sum expense reimbursement, optionally supplemented by a limited mileage allowance;

2. the actual expense reimbursement based on supporting documents;

3. the increased lump-sum expense reimbursement for a few specific categories of volunteers.

Crucial to know: a volunteer cannot combine these systems within the same calendar year. Anyone reimbursed on a lump-sum basis cannot have any other actual expenses reimbursed in addition, with one exception: a limited mileage allowance on top of the lump sum is permitted (see below). An organisation is, however, allowed to use different systems for different volunteers, as long as this is clearly agreed upon at the start.

Does someone volunteer at multiple organisations? Even then, the prohibition on combining still applies and the annual maximum remains absolute. As an organisation, you do not always have visibility on this, so explicitly inform your volunteers about this rule.

1. The lump-sum expense reimbursement

With the lump-sum system, you pay a fixed amount without the volunteer having to submit supporting documents. Simple to use, but bound by strict, annually indexed maximums.

The following ceilings apply for 2026:

Both ceilings apply simultaneously: a volunteer must never receive more than the daily maximum per day and must not exceed the annual maximum over the entire calendar year, regardless of how many organisations he or she is active in.

By way of comparison: in 2025, the maximums were €42.31 per day and €1,692.51 per year, and in 2024 they were €41.48 and €1,659.29 respectively.

2. The actual expense reimbursement

With this system, you reimburse the expenses actually incurred based on supporting documents: receipts, invoices, transport tickets, expense reports. No statutory maximum amount applies, but the costs must be real, demonstrable, and justifiable. In other words, they must genuinely be incurred costs related to the volunteer work.

An important advantage: within the actual expense reimbursement system, you can reimburse all travel costs, without mileage limits, as long as there is proof.

This system requires more administration, but is the appropriate choice for volunteers who incur high or highly variable costs.

3. The increased lump-sum expense reimbursement

For a limited group of volunteers, the legislator (by Royal Decree of 20 December 2018, in force since 1 January 2019) provided a higher annual ceiling. This concerns three categories:

• the sports sector: sports trainers, sports instructors, sports coaches, youth sports coordinators, referees, jury members, stewards, groundskeepers/equipment managers, and marshals at sports events;

• sitting services for people in need of care: both day sitting and night sitting (overnight stay);

• non-emergency patient transport (lying down).

The following ceilings apply for 2026:

The daily maximum therefore remains identical to that of the standard lump-sum reimbursement; only the annual ceiling is higher.

Please note the additional conditions:

• The increased reimbursement cannot be combined with Article 17 (association work) within the same organisation or for the same activity.

• Specifically for the sports sector: anyone receiving an allowance or replacement income (via NEO/RVA, CPAS/OCMW, pension...), does not qualify for the increased ceiling and falls back on the standard lump-sum scheme. This exclusion does not apply to sitting services and non-emergency patient transport: there, beneficiaries are indeed allowed to receive the increased reimbursement.

• Does someone volunteer in multiple places, one of which has an increased ceiling? Then the total of all expense reimbursements combined must never exceed the increased annual ceiling, and the portion that does not fall under the increased scheme must not exceed the standard annual ceiling. For example, someone cannot coach a sport once and then be reimbursed up to the increased ceiling elsewhere.

The mileage allowance

Travel (by car, moped, bicycle or public transport) is the largest expense for many volunteers. This can involve the journey to and from the organisation, but also travel during the activity itself: picking up other volunteers, home care, transporting people. The organisation itself determines which journeys it reimburses and at what rate, within the statutory limits.

There are three formulas:

• Formula 1: within the actual expense reimbursement system. If you only reimburse provable expenses, no mileage limit applies. All travel costs can be reimbursed with supporting documents.

• Formula 2: limited combination with the lump sum. On top of the lump-sum expense reimbursement, a limited mileage allowance may be paid. The limit is set at 2,000 times the maximum rate per kilometre for private cars. This does not automatically mean "a maximum of 2,000 kilometres": anyone alternating between car, bicycle, and public transport must look at the total amount paid out, which must not exceed the limit of 2,000 × the car rate.

• Formula 3: unlimited combination with the lump sum. For a very limited group of volunteers who are primarily responsible for transporting vulnerable people, the mileage limit does not apply.

The current maximum rates (as of August 2026):

Since 1 October 2022, in addition to the annual amount (always valid from 1 July to 30 June of the following year), quarterly amounts also exist. An organisation chooses one of the two systems and adheres to it consistently for the entire period: switching between annual and quarterly amounts is not possible, not even during the course of the year.

Working with the annual amount is administratively simpler, but it is not a neutral choice. The annual amount is currently noticeably higher than the quarterly amount, and whichever choice is made is locked in until 30 June 2027. For organisations with many driving volunteers, this is therefore primarily a budget decision.

Please note: quarterly amounts are adjusted every three months, and in case of highly fluctuating fuel prices, the government may exceptionally intervene more frequently. For April, May, and June 2026, a monthly indexation temporarily applied (€0.4571, €0.4841, and €0.5055 per kilometre). Therefore, always check the current amount before making a payment.

The amounts are maximums: giving less is always allowed, more is never allowed.

A few points of attention:

• Does the volunteer drive a company car or a vehicle provided by the organisation itself (car, van, cargo bike)? In that case, no mileage allowance can be paid.

• Reimbursing a train or bus subscription is not permitted within volunteer work; only actual trips are eligible.

• A mileage allowance based on these rates is always considered an actual expense reimbursement: proof must therefore be provided, for example via an expense report.

How and when do you pay?

Pay out the expense reimbursement in the year in which the expenses were incurred. This can be done monthly, quarterly, or according to another fixed schedule. In any case, do not keep volunteers waiting too long and honour the agreements made. Anyone volunteering in December should therefore preferably receive the corresponding reimbursement in that same year.

Payment is preferably made by bank transfer: this automatically provides proof. If you do pay in cash, have the volunteer sign a receipt.

What administration is involved?

Proper registration is mandatory, especially for lump-sum reimbursements (both standard and increased):

• Keep a nominal list per calendar year with the name and address of each volunteer receiving a lump-sum reimbursement, explicitly without national registration number (rijksregisternummer).

• Record the day on which a reimbursement was granted and the amount for each volunteer, so you can demonstrate that the daily and annual maximums are respected.

• Register the paid reimbursements in the accounting records or the cash book under operating expenses.

• Secure the nominal list in accordance with GDPR: access should not be granted to just anyone.

For actual expense reimbursements, the supporting documents and expense reports themselves form the administrative basis. Keep them carefully.

Who can receive an expense reimbursement?

In principle, anyone who falls under the Volunteer Act can receive an expense reimbursement. This includes people with a replacement income, such as job seekers, people on social welfare (leefloon/revenue d'intégration), or pensioners. As an organisation, make sure the rules are applied correctly so that no one suffers negative consequences from an incorrect arrangement.

Two specific situations deserve attention:

• Seizure and debt mediation. Volunteer expense reimbursements are not subject to seizure. Also, someone undergoing collective debt settlement never has to hand over their expense reimbursement to the debt mediator.

• Board volunteers. Board members can also receive expense reimbursements, provided they relate to actually incurred costs. Attendance fees or 'presentiegelden' are not expense reimbursements: these must be declared for tax purposes.

The most common mistakes at a glance

Finally, a quick checklist of pitfalls that you as an organisation should absolutely avoid:

1. Reimbursing per hour. This looks like a salary and is not accepted for tax purposes.

2. Combining lump-sum and actual costs in the same calendar year for the same volunteer (except for the permitted mileage allowance).

3. Losing sight of the maximums, especially with volunteers who are active in multiple organisations.

4. Issuing tax slips for expense reimbursements. This is not necessary and only causes confusion.

5. Recording the national registration number on the nominal list. Forbidden.

6. Changing agreements during the year without communication. Changes only apply starting from the next calendar year.

7. Mixing up quarterly and annual amounts for mileage allowances, or continuing to work with a rate from the previous quarter.

Conclusion

Expense reimbursements are a valuable tool to keep volunteering accessible: no one should lose money because of their commitment. The legislation is stricter than it sometimes seems, but anyone who knows the basic principles (no salary, no combination of systems, respecting the maximums, and keeping administration in order) rarely runs into trouble. 

Your administration automatically in order

The hardest part of expense reimbursements is not knowing the rule, but applying it correctly every time. The Give a Day platform automatically checks if the daily maximum, the annual maximum, and the number of kilometres remain respected, maintains the nominal list without national registration numbers, and exports everything ready for your accounting or an inspection.

See how you manage expense reports with Give a Day.

Frequently asked questions

Is an expense reimbursement for volunteers taxable?
No. As long as the statutory maximums are respected, an expense reimbursement is not considered income. No taxes or social security contributions are due on it, and the organisation does not issue tax slips for it.

Are you allowed to pay a volunteer per hour?
No. A reimbursement per hour worked looks like a salary and is not accepted for tax purposes. Furthermore, you will quickly exceed the statutory maximums this way.

Is an organisation required to provide an expense reimbursement?
No. An expense reimbursement is not a right. Each organisation decides for itself whether it reimburses expenses, and many associations do not have the resources for this.

Are you allowed to combine lump-sum and actual expenses?
Not for the same volunteer within the same calendar year. The only exception is a limited mileage allowance on top of the lump sum.

What if a volunteer is active in multiple organisations?
The annual ceilings apply per volunteer across all organisations. As an organisation, you do not have visibility on this, so you must explicitly point this rule out to volunteers.

Can you do volunteer work while receiving an allowance and still receive a reimbursement?
Yes. Job seekers, people on social welfare, and pensioners can also receive an expense reimbursement. However, an exclusion applies to the increased lump sum in the sports sector.

Last updated: August 2026. The lump-sum amounts are indexed annually in January, the mileage allowance changes quarterly. Always check the current amount before making a payment.