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Bicycle allowance 2026: how much is tax-free?

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Your bicycle allowance

In 2026, the bicycle allowance is exempt from tax and contributions up to €0.37 per km and €3,700 a year. For 10 km one way and 200 days a year, that makes €1,480.00 net over the year. Above the ceiling, the excess is taxed like a salary.

These amounts apply both for tax and for the National Social Security Office (NSSO), to any bike, electric or not, and to speed pedelecs. The tax exemption requires that you do not deduct your actual expenses.

€0.37per km cycled, free of tax and contributions
€3,700a year at most, 2026 income
23 kmone way: from this distance, the ceiling is reached with 220 days by bike

How much does the bicycle allowance bring in?

The calculation is simple: one-way distance × 2 × days by bike × amount per km. Up to €0.37 per km and €3,700 a year, it is all net.

One wayDays by bikeAllowanceTax-freeTaxable
5 km150 days€555.00€555.00—
8 km150 days€888.00€888.00—
10 km200 days€1,480.00€1,480.00—
15 km200 days€2,220.00€2,220.00—
20 km220 days€3,256.00€3,256.00—
30 km220 days€4,884.00€3,700.00€1,184.00
Allowance of €0.37 per km, there and back, 2026 income. Calculated with the tool on this page.

The €3,700 ceiling is reached from 23 km one way with 220 days by bike, or from 33 km with 150 days.

The conditions

  • Actual commuting journeys, even for part of the journey: for example to the station. Only the kilometres covered by bike count.
  • Any bike: standard, electric, speed pedelec. The bike can be yours or the employer’s.
  • Lump-sum professional expenses: if you deduct your actual expenses, the allowance is not exempt; you then deduct your bike journeys yourself.
  • An amount set by the employer: through a sector or company agreement, or your contract. In the private sector, collective labour agreement (CLA) No. 164 provides for a minimum of €0.30 per km for sectors without their own scheme (secondary source: UCM).

Your employer may ask you for a statement of your journeys, for example every month.

Your bicycle allowance

Enter your bike commute and the amount set by your employer. Indexo calculates the tax-free part, any taxable part, and the gross pay rise needed for the same net.

The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).

Company or leased bike

Your employer can also provide you with a bike, often leased, with accessories and maintenance included. For the NSSO, this bike is not pay if it is actually used for your commute. For tax, it is exempt under the same conditions, if you stick with lump-sum professional expenses. Its benefit appears on your tax form 281.10 (fiche 281.10), even when exempt.

According to social secretariats (payroll providers), a company bike and the per-km allowance can be combined. In a cafeteria plan, a leased bike is often the most attractive option: see the cafeteria plan.

Is the bicycle allowance as good as a pay rise?

For 10 km one way and 200 days, the allowance leaves you €123.33 net a month on average. For a single white-collar worker on €3,000 gross, the same net would require a gross pay rise of €464.21 a month. The allowance does not count towards your pension or holiday pay: a pay rise does.

Is the bike replacing a car? Compare with the mobility budget or the company car.

Frequently asked questions

How much is the bicycle allowance in 2026?

Up to €0.37 per km free of tax and contributions, with a ceiling of €3,700 a year. In 2025, it was €0.36 per km and €3,610 a year. The 2027 amounts have not been published yet.

Is the ceiling €3,700 or €3,690?

€3,700: that is the amount in the FPS Finance indexation notice and in the NSSO instructions. The €3,690 figure quoted by some publications does not appear in any official source Indexo has been able to read.

Can I combine the bicycle allowance with the train?

Yes. Only the kilometres covered by bike qualify for the bicycle allowance; the train can be reimbursed separately, under the rules for public transport.

Does my employer have to pay a bicycle allowance?

Only if a collective agreement or your contract provides for it. In the private sector, CLA No. 164 sets a minimum for sectors without their own scheme. Your union delegation or your HR department knows the rule for your sector.

What next?

Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.