Mandatory Bicycle Allowance? What is the Minimum Amount?
A bicycle allowance for commuting is mandatory since May 2023. However, the amount paid varies depending on the specific situation.
The Bicycle Allowance at Sector Level
Each joint committee can decide the amount of the bicycle allowance and the conditions attached to it. For example, this may include a maximum distance, the combination with other modes of transport, and the frequency of bicycle use.
Example JC 200
The bicycle allowance is €0.27 per kilometre for a maximum distance of 40 kilometres round trip. The allowance is only mandatory if the employee regularly uses a bicycle for commuting. From October 1, 2026, this allowance will increase to €0.32 per kilometre, with a cap of €12.80 per day.
The Bicycle Allowance at Company Level
Each employer can set a bicycle allowance at the company level. However, there are certain requirements:
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The bicycle allowance at company level is established in a collective agreement |
The bicycle allowance at company level arises from the labour regulation or an internal practice, note… |
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A bicycle allowance exists at sector level |
The amount and conditions of the bicycle allowance at company level must be at least equivalent to those at sector level. |
The amount and conditions of the bicycle allowance at company level must be at least equivalent to those at sector level. |
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No bicycle allowance exists at sector level |
The company is free to determine the amount and conditions in the collective agreement. |
The amount and conditions of the bicycle allowance at company level must be at least equivalent to those at national level (see below). |
Example Company in JC 200
JC 200 establishes its own bicycle allowance. The bicycle allowance at company level must be at least €0.27 per kilometre, and the employer must contribute for at least 40 kilometres per day. From October 1, 2026, this allowance must be at least €0.32 per kilometre, with a cap of €12.80 per day.
Example Company in JC 116,000
JC 116,000 does not require a bicycle allowance. The bicycle allowance at company level, established in a company collective agreement, can be freely negotiated. There is no minimum amount.
If no company collective agreement is reached, both the minimum amount of the national bicycle allowance and its conditions must be respected (see below).
The Bicycle Allowance at National Level
In 2023, collective agreement no. 164 of the National Labour Council came into effect. Its purpose is to guarantee a bicycle allowance in sectors and companies where no bicycle allowance exists. The collective agreement is supplementary. This means that it only applies when there is no sectoral or company collective agreement that establishes a bicycle allowance (even if it concerns a lower amount than provided in collective agreement no. 164).
The bicycle allowance established by collective agreement no. 164 amounts to €0.30 per kilometre (indexed amount) on January 1, 2026.
Example JC 207,000
JC 207,000 does not establish its own bicycle allowance. Companies without a company collective agreement regarding the bicycle allowance must pay €0.30 per kilometre from January 1, 2026, with a maximum of 40 kilometres per day. On January 1, 2027, this amount will be adjusted again.
What is the Maximum Amount?
The tax authorities and the NSSO set a maximum exempt amount for bicycle allowances. Since January 1, 2026, this is €0.37 per kilometre. There is no maximum distance per day.
From 2024, bicycle allowances above a certain amount will also be taxed annually.
Originally, this amount was set at €2,500 per year. Following negotiations regarding the benefit in kind for company cars, this was raised to €3,500 per year (€3,700 for the income year 2026).
Tax Credit
Employers who must grant a bicycle allowance based on collective agreement 164 receive a tax benefit in the form of a tax credit. This compensates for the additional cost of the increase in the bicycle allowance.
Read more: ‘Tax Credit for Bicycle Allowance’
What Does Securex Do for You?
We automatically apply the correct bicycle allowance to your file. If you make company agreements regarding the use of bicycles, please inform your Securex Client Advisor.
Do you want to know how much the bicycle allowance is in your sector? Go to Lex4You > Joint Committees > Transport Costs > Amounts of Transport Costs > Bicycle Allowance. The conditions can be found under Transport Costs > Commuting Costs.
