Bicycle allowance

Anyone cycling to work is entitled through collective agreement 164 to a bicycle allowance of 0.30 euros per kilometre (up to 40 kilometres round trip per day). Tax-free, an employer may pay up to 0.37 euros per kilometre in 2026, with a yearly cap of 3,700 euros.

What does it concretely yield?

Do the maths: 15 kilometres round trip, 4 days a week, 46 weeks a year is over 2,700 kilometres, good for more than 800 euros net per year at the collective rate, and more if your employer pays the exempt maximum. The allowance is fully free of social security and tax within the limits, and also applies to electric bikes and speed pedelecs.

Who is entitled?

Collective agreement 164 has since 2023 given a general right to private-sector employees who did not yet have one through their own sector; many industrial committees have their own (sometimes more generous) schemes. The right applies to commuting kilometres actually cycled; you declare your route on honour. Combining with a company car or season ticket is possible, but not for the same route on the same day.

Company bike and mobility budget

Besides the allowance there is bike leasing through the employer: a company (e-)bike is an exempt benefit for you as long as you regularly use it for commuting, and it combines with the bicycle allowance. Within the mobility budget the bike falls under the favourable second pillar. Want to know what all that means net? Use the gross-to-net calculator with the advanced options.