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Kris Dylst's avatar

In Belgium, there is not always a fixed limit on the cycling allowance. It depends on the collective labor agreements (CLAs) negotiated at the company or sector level.

In the company where I am a union representative, we have a bicycle allowance of €0.27 per kilometer for commuting by bike (each way) between home and the workplace, based on the shortest reasonable route. However, contrary to some misconceptions, this amount is not capped at €810.

Since 2023, there has been a fiscal limit on tax-free bicycle allowances, initially set at €3,500 per year and now increased to €3,610. This means that only the portion exceeding this threshold is subject to taxation.

Through effective CLA negotiations, we have successfully promoted cycling by introducing a bicycle allowance and an advantageous bicycle lease program for our employees. As a result, the percentage of employees commuting by bike has grown from less than 3% in 2014 to an impressive 34% in 2024. And yes, we do have a few colleagues who cycle close to the fiscal limit!

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