Bicycle allowance

Bicycle allowance 2026: amount per km and sector

If you cycle to work, in the private sector you are entitled to a bicycle allowance: through your sector's agreement, or otherwise through agreement 164. In 2026 your employer may pay up to 0.37 euros per kilometre free of social security and tax. Below you find the figures and the sector amount per joint committee.

The figures for 2026

What	Amount
Maximum exempt amount per kilometre (social security and tax)	0.37 euro per km
Annual ceiling for the exemption	3,700 euro per year
Amount per kilometre under collective agreement 164 (if your sector has no rule)	0.30 euro per km

Sources: RSZ, administratieve instructies 2026/3: terugbetaling van kosten, woon-werkverplaatsingen met de fiets (checked on 3 November 2026); Securex Lex4You, fietsvergoedingen en voordelen in 2026: alles wat je moet weten (13 januari 2026) (checked on 3 November 2026); Securex Lex4You, fietsvergoeding 2026: het bedrag van cao 164 (15 januari 2026) (checked on 3 November 2026); Nationale Arbeidsraad, cao nr. 164 van 24 januari 2023 betreffende de werkgeverstegemoetkoming voor woon-werkverplaatsingen per fiets (PDF) (checked on 3 November 2026)

How much may your employer pay tax-free?

Since 1 January 2026 a bicycle allowance is free of social security and tax up to 0.37 euros per kilometre, with a ceiling of 3,700 euros a year. In 2025 that was still 0.36 euros per kilometre. It concerns the kilometres between your home and your work, by ordinary bike, electric bike or speed pedelec.

The tax exemption only applies if you opt for the flat-rate professional expenses in your tax return. If you prove your actual expenses, the allowance is taxed.

Sources: RSZ, administratieve instructies 2026/3: terugbetaling van kosten, woon-werkverplaatsingen met de fiets (checked on 3 November 2026); Securex Lex4You, fietsvergoedingen en voordelen in 2026: alles wat je moet weten (13 januari 2026) (checked on 3 November 2026); Securex Lex4You, terugbetaling van vervoerskosten: de fiets (bijgewerkt 20 januari 2026) (checked on 3 November 2026)

Agreement 164: your right if your sector has no rule

Since 1 May 2023 agreement 164 of the National Labour Council gives every private-sector employee a bicycle allowance if their sector or company has no rule of its own. The base amount of 0.145 euros is indexed every year: 0.30 euros per kilometre in 2026, against 0.29 euros in 2025. The allowance may never exceed the tax maximum.

The allowance applies up to 20 kilometres per single trip, so 40 kilometres there and back per day. You must cycle regularly: at least once a week is enough, and cycling only in summer also counts. You fill in a declaration on honour with your kilometres and the number of cycling days per month; how often and how your employer checks that is up to them.

Sources: Nationale Arbeidsraad, cao nr. 164 van 24 januari 2023 betreffende de werkgeverstegemoetkoming voor woon-werkverplaatsingen per fiets (PDF) (checked on 3 November 2026); Securex Lex4You, fietsvergoeding 2026: het bedrag van cao 164 (15 januari 2026) (checked on 3 November 2026); Securex Lex4You, terugbetaling van vervoerskosten: de fiets (bijgewerkt 20 januari 2026) (checked on 3 November 2026)

The sector amount comes first, even when lower

Agreement 164 is supplementary: if a sector or company agreement sets its own bicycle allowance, those amounts and conditions apply. In the metal sector that is for instance 0.27 euros per kilometre, less than the 0.30 euros of agreement 164. Your employer may always give more, up to the exempt maximum of 0.37 euros.

Sources: Nationale Arbeidsraad, cao nr. 164 van 24 januari 2023 betreffende de werkgeverstegemoetkoming voor woon-werkverplaatsingen per fiets (PDF) (checked on 3 November 2026); Securex Lex4You, fietsvergoeding 2026: het bedrag van cao 164 (15 januari 2026) (checked on 3 November 2026); FOD Werkgelegenheid, cao-fiche PC 111 metaal-, machine- en elektrische bouw, arbeiders (bijgewerkt 10 juli 2026) (checked on 3 November 2026); RSZ, administratieve instructies 2026/3: terugbetaling van kosten, woon-werkverplaatsingen met de fiets (checked on 3 November 2026)

Company bike and bicycle allowance together

A bike or speed pedelec your employer provides, accessories included, is not pay for social security and not a taxable benefit, as long as you really use it for commuting. On top of it you may receive a bicycle allowance for the kilometres cycled; the annual ceiling does not apply to the bike itself.

Sources: RSZ, administratieve instructies 2026/3: uitsluitingen uit het loonbegrip (bedrijfsfiets en fietsvergoeding) (checked on 3 November 2026); Securex Lex4You, terugbetaling van vervoerskosten: de fiets (bijgewerkt 20 januari 2026) (checked on 3 November 2026); Securex Lex4You, fietsvergoedingen en voordelen in 2026: alles wat je moet weten (13 januari 2026) (checked on 3 November 2026)

Bicycle allowance per joint committee

The sector amount from the agreement of your joint committee. Your employer may pay more, up to the exempt maximum.

Joint committee	Sector	Amount	Conditions
JC 111	Metal, blue-collar	0.27 euros per km, at most 10.80 euros per working day	For those who declare they use the bike and actually do so. If your employer provides a bike and pays for it entirely, they may exclude combining it with the allowance.
JC 112	Garages	No official sheet with the sector amount found	The sector has its own rule, but the 2026 amount was not in an official source on the check date. Ask your employer or union; without a sector rule, agreement 164 applies (0.30 euros per km).
JC 116	Chemicals, blue-collar	0.30 euros per km (agreement 164)	No sector bicycle allowance in the agreement sheet. So the general right under agreement 164 applies: up to 20 kilometres per single trip, if you cycle regularly.
JC 118	Food, blue-collar	0.31 euros per km since 1 February 2026	There and back, for the full distance, even if you cycle only part of the route. Not for mopeds and not for those who walk.
JC 124	Construction	0.32 euros per km (agreement of 5 February 2026)	Instead of the reimbursement of travel costs and the mobility allowance. If the agreement 164 amount is ever higher, that applies. The agreement of 5 February 2026 was not yet declared generally binding on the sheet.
JC 140.03	Road transport and logistics	0.27 euros per km, there and back, since 1 January 2024	Only for the days you actually come by bike, an electric bike included. You sign a declaration on honour with your means of transport and the distance.
JC 149.01	Electricians	0.27 euros per km since 1 November 2023 (sheet of January 2026)	For those who cycle part or all of the distance. The allowance is never lower than your employer's contribution for private transport. A higher amount from the 2025-2026 sector agreement was not yet in the official sheet on the check date.
JC 149.02	Coachwork	No official sheet with the sector amount found	The sector has its own rule, but the 2026 amount was not in an official source on the check date. Ask your employer or union; without a sector rule, agreement 164 applies (0.30 euros per km).
JC 149.04	Metal trade	No official sheet with the sector amount found	The sector has its own rule, but the 2026 amount was not in an official source on the check date. Ask your employer or union; without a sector rule, agreement 164 applies (0.30 euros per km).
JC 200	White-collar (supplementary JC)	0.32 euros per km since 1 October 2026, at most 12.80 euros per working day (until 30 September 2026: 0.27 euros and 10.80 euros)	At most 40 kilometres there and back per day, for those who cycle regularly and confirm so in a signed declaration. Not combinable with other contributions for the same route, except the one for public transport.
JC 207	Chemicals, white-collar	0.30 euros per km (agreement 164)	No sector bicycle allowance in the agreement sheet. So the general right under agreement 164 applies: up to 20 kilometres per single trip, if you cycle regularly.
JC 209	Metal, white-collar	0.27 euros per km, at most 10.80 euros per working day	For those who declare they use the bike and actually do so. If your employer provides a bike and pays for it entirely, they may exclude combining it with the allowance.
JC 220	Food, white-collar	0.31 euros per km since 1 February 2026	There and back, for the full distance, even if you cycle only part of the route. Not for mopeds and not for those who walk.
JC 226	White-collar international trade, transport and logistics	0.27 euros per km, there and back (agreement of 8 January 2024)	From a distance of at least 1 kilometre, for those who cycle regularly and declare so on honour. For the same distance not combinable with the contribution for other means of transport.

Frequently asked questions

Is the bicycle allowance mandatory for my employer?

Yes, in the private sector. Either your sector or company agreement imposes it, or agreement 164 applies with 0.30 euros per kilometre up to 20 kilometres one way. The condition is that you come by bike regularly and declare so on honour.

Can I combine the bicycle allowance with a train pass?

For different parts of your route usually yes: bike to the station and train onwards. Not for the same stretch. In JC 200 for instance the bicycle allowance may only go together with the contribution for public transport, not with other allowances for that route; in JC 226 the same applies for the same distance.

Sources: FOD Werkgelegenheid, cao-fiche PC 200 aanvullend paritair comité voor de bedienden (bijgewerkt 27 januari 2026) (checked on 3 November 2026); FOD Werkgelegenheid, cao van 8 januari 2024 van PC 226 (bedienden internationale handel, vervoer en logistiek), vervoerskosten (nr. 185629) (checked on 3 November 2026)

Does a speed pedelec count too?

Yes. Agreement 164 and the NSSO put the speed pedelec on the same footing as the ordinary and the electric bike, as long as it is electrically powered. The maximum of 0.37 euros per kilometre and the annual ceiling apply to it too.

Sources: Nationale Arbeidsraad, cao nr. 164 van 24 januari 2023 betreffende de werkgeverstegemoetkoming voor woon-werkverplaatsingen per fiets (PDF) (checked on 3 November 2026); RSZ, administratieve instructies 2026/3: terugbetaling van kosten, woon-werkverplaatsingen met de fiets (checked on 3 November 2026)

General information based on the law and the sources listed. Your collective agreement, your contract and your payroll provider or union remain decisive for your own situation.

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