If you lease a bike through your employer, you are also allowed to use it privately without limitations (for example, on weekends or for grocery shopping). Since June 1, 2026, it is even legally permitted to ride a maximum of two lease bikes at the same time.
Because you are allowed to use these bikes privately as well, the Tax Authorities view this as a form of additional income. Therefore, you pay a small monthly amount of tax per bike: the fiscal addition (bijtelling). The tax addition is legally set at 7% per year of the value of the bike. This amount is automatically settled via your payslip every month.
Flat-rate addition (Forfaitaire bijtelling)
A fixed tax percentage determined by the government that you pay when you also use a company vehicle for private purposes.
Consumer recommended price (Consumentenadviesprijs - CAP)
The official new value of the bike including 21% VAT, as determined by the manufacturer or importer. This is the base over which the tax is calculated. Made available for employment purposes: This is a legal requirement from the Tax Authorities. It means that the employer provides the bike to you with the purpose that you can (also) use it for your work, specifically for your commuting.
Important rules to know
Since June 1, 2026, you can lease multiple bikes at the same time through the scheme. For the additional bike, the exact same fiscal rules and benefits apply as for the first bike.
Also for sporty bikes (Road bike / MTB): You can also use the scheme for a road bike or mountain bike to, for example, do sports on the weekend. The only hard requirement is that the bike is made available for employment purposes. This means that the bike must theoretically be suitable and available to travel to your work with.
Concrete Calculation Example (Net Costs)
The tax addition is settled via your payslip monthly. Below is a representative calculation example for an e-bike with a consumer recommended price (CAP) of €2.500,00:
| Calculation step | Amount / Formula
|
|---|---|
| Consumer recommended price (CAP) | €2.500,00 |
| Gross annual tax addition (7%) | €2.500,00 x 7% = €175,00 |
| Gross monthly tax addition | €175,00 / 12 months = €14,58 |
| Net monthly tax addition (at 37.1% income tax) | €5,41 net per month |