E-Bike Reimbursement in 2026: The Complete Guide for Belgium and the Netherlands
In 2026, the rules governing mileage allowances for cyclists were tightened and indexed in both Belgium and the Netherlands. These amounts directly factor into the calculation of the actual daily cost of an e-bike.
This article provides an overview of how the bicycle allowance for your e-bike will work in 2026, the legal obligations of employers in both countries, and the most common challenges encountered during registration and payment.
Key points to remember
- In the Netherlands, the e-bike allowance is tax-exempt up to €0.23 per kilometer, but payment of the allowance is usually determined by the collective bargaining agreement (CAO) or the employment contract.
- In Belgium, the bicycle allowance has been mandatory for many workers since 2023, with a minimum of €0.30 per kilometer and a tax-exempt cap of €0.37 per kilometer, subject to the annual limit.
- In both countries, the mileage allowance encourages sustainable commuting, provided that only the kilometers actually traveled by bicycle are correctly recorded.
The Mileage Allowance for E-Bikes in the Netherlands
In the Netherlands, electric bicycles are strongly encouraged as a sustainable transportation solution. The tax rules regarding mileage allowances are, broadly speaking, similar for cars and bicycles, but their practical application differs significantly.
Legal Framework and Tax Credit
According to official guidelines from the Dutch tax authorities, employers may pay a tax-free travel allowance in 2026 for business-related kilometers, including the commute between home and work. For employees who use their own e-bikes, the maximum tax-exempt allowance is €0.23 per kilometer, although certain specific schemes for self-employed individuals apply a rate of €0.25 instead. This amount is fully exempt from social security contributions. If the employer chooses to pay a higher allowance, the portion exceeding this legal limit is then considered taxable income.
Unlike in Belgium, there is no national legal requirement in the Netherlands that obligates employers to pay a travel allowance. It all depends on the sector’s collective bargaining agreement (CAO) or on individual provisions set forth in the employment contract. Many recent CAOs now include specific provisions to incentivize the use of e-bikes.
The Company Bike: A Whole New Ballgame
When an employee uses their own e-bike, the administrative process remains simple: the kilometers traveled are recorded and reimbursed each month. The situation changes when it comes to a “company bike” provided by the employer, whether purchased or leasing . For several years leasing , the Netherlands has applied a simplified system for benefits in kind: the employee pays a flat-rate contribution of 7% of the bike’s manufacturer’s suggested retail price, which is added to their taxable income. In return, the right to the standard mileage allowance of €0.23/km generally no longer applies to regular commutes between home and work, since the cost of the bicycle is already covered by the employer. However, the employee may use the bicycle freely for personal purposes without providing additional proof. After a few years, purchasing the bicycle at its residual value is often tax-advantageous, which terminates the benefit in kind and allows the mileage allowance to be reinstated.
The E-Bike Allowance in Belgium
In Belgium, the “fietsvergoeding”—or bicycle allowance—has historically been a very popular and tax-advantaged benefit. Belgian authorities are placing a strong emphasis on cycling to reduce persistent traffic congestion and emissions associated with commuting.
A legal requirement under Collective Bargaining Agreement No. 164
Since May 2023, the bicycle allowance has become mandatory for a large portion of Belgian workers under Collective Bargaining Agreement (CBA) No. 164 of the National Labor Council. This CBA serves as a safety net for all sectors and companies that had not yet established a specific program.
For 2026, the base amount for this national program, after indexation, is set at €0.30 per kilometer, with a maximum coverage of 40 km per workday (20 km per one-way trip). However, sectors with their own Joint Committee (CP) may set different rates, which are often higher. The General Joint Committee for Employees (CP 200), for example, applies a rate that rises to €0.32 per kilometer in 2026.
Tax Caps and Annual Cap
The Belgian tax authorities and the ONSS apply a higher maximum tax-exempt amount than the mandatory minimums. In 2026, the maximum tax-exempt bicycle allowance is €0.37 per kilometer. Many employers choose to voluntarily pay this maximum amount to best encourage their teams to opt for e-bikes or speed pedelec.
However, there is a clear limit on the unlimited accumulation of tax-exempt kilometers. Since 2024, an annual cap has been in place for this tax exemption. For the 2026 tax year, this adjusted cap amounts to €3,690 per employee. Any amount exceeding this cap is treated as regular wages and is subject to standard withholding tax and social security contributions. This cap is also verified during the filing of personal tax returns, which is particularly relevant for employees who have driven for multiple employers during the year. As in the Netherlands, the exemption applies only if the employee opts for the flat-rate deduction for professional expenses; those who document their actual expenses lose the allowance’s tax-exempt status.
Practical Aspects of the Mileage Allowance
Whether you work in Belgium or the Netherlands, granting and collecting a mileage allowance for an e-bike involves a few practical and administrative challenges.
What counts as a bicycle?
The 2026 legislation clearly specifies what falls within its scope. Conventional e-bikes (up to 25 km/h) and speed pedelecs (up to 45 km/h) are covered by the regulations. Vehicles equipped with an internal combustion engine, such as certain mopeds or scooters, are explicitly excluded.
Recording and Tracking Trips
Fraud remains a major concern for employers. Logically, employees can only receive compensation for the days they actually commuted by bike. To ensure reliable monitoring, more and more companies are using specialized mobility software and apps that make it easy to log trips and automatically link the data to HR and payroll systems.
Combining Multiple Modes of Transportation
By 2026, it will be quite common for workers to practice “multimodal commuting”: e-bikes in good weather, and cars or trains in bad weather. The mileage allowance can be easily combined with a train pass or a company car, provided that it is paid only for the days and trips actually traveled by bike.
| Criteria | Netherlands | Belgium |
|---|---|---|
| Tax-Exempt Base Allowance | 0.23 €/km | Minimum €0.30 per km |
| Tax-Exempt Limit | 0.23 €/km (any amount over that is taxable) | Up to 0.37 €/km |
| Required field | Depends on the CAO or the contract | Required under Collective Bargaining Agreement No. 164 |
| Annual Cap | No specific cap | 3,690 €/year (2026) |
| Distance Traveled Per Day | Not subject to a legal cap | Max. 40 km/day (20 km each way) |
By 2026, the mileage allowance for e-bikes had become a mature and powerful tool within modern mobility policies. In the Netherlands, legislation provides an attractive framework with a tax-exempt allowance of up to €0.23/km, although the actual payment often depends on sector-specific agreements. In Belgium, the bicycle allowance is virtually universally mandatory under Collective Bargaining Agreement (CBA) No. 164, with a minimum of €0.30/km and an attractive tax-efficient range up to €0.37/km, subject to an annual cap of €3,690. For both employers and employees, the e-bike allowance remains a win-win situation: employees enjoy a healthier lifestyle and a tax-advantaged bonus, while employers save on parking and fuel costs while meeting the company’s sustainability goals. If you’re considering switching to an e-bike, keep in mind that you can also rent an electric bike instead of buying one, or opt for a refurbished electric bike refurbished leasing—a solution that pairs perfectly with the mileage allowance to further offset your transportation costs.
Dieter's Tip
Before choosing your next e-bike for your commute, first calculate how much the mileage allowance will actually earn you over the course of a year. For a 15-kilometer round trip, five days a week, the difference between €0.23 and €0.37 per kilometer quickly adds up to several hundred euros. This calculation can tip the scales in favor of buying a refurbished bike—which is more affordable from the start— new a new one.
FAQ
What is the tax-exempt mileage allowance for an e-bike in the Netherlands?
In 2026, employers may pay a tax-free allowance of up to €0.23 per kilometer for business trips and commutes to and from work made using a personal e-bike. A higher allowance is still possible, but the excess amount is then subject to tax.
Is the bicycle allowance mandatory in Belgium?
Yes. Since Collective Bargaining Agreement No. 164 took effect, a bicycle allowance has been mandatory for a large portion of workers in the absence of a specific sector- or company-level plan. In 2026, the minimum amount is €0.30 per kilometer, while the tax authorities allow a tax exemption of up to €0.37 per kilometer.
Are you eligible for a mileage allowance if you use a company bicycle?
In the Netherlands, the tax-exempt mileage allowance for regular commutes generally no longer applies once an employee uses a company bicycle. In exchange, the employee is subject to a benefit-in-kind tax limited to 7% of the manufacturer's suggested retail price, and the bicycle may be used freely for personal purposes.
What is the annual cap on the bicycle allowance in Belgium in 2026?
The annual tax exemption limit is €3,690 per employee for the 2026 tax year. Any amount above this limit is treated as regular wages and is subject to withholding tax and social security contributions.
speed pedelec a speed pedelec eligible for the bicycle allowance?
Yes. Speed pedelecs, which can reach speeds of 45 km/h, are explicitly covered by the regulations on mileage allowances in both Belgium and the Netherlands, just like conventional e-bikes.
Written by: Dieter Devriendt | Published on: July 16, 2026 | 6-minute read
About the Author: Dieter Devriendt
A passionate journalist, Dieter writes about cycling with expertise and enthusiasm. Under the motto “we write—we ride,” he gladly shares his experience to help cyclists get the most out of their lives both on and off the bike.