As an self employed (zzp'er), leasing a company bike is fiscally very attractive. When you lease a bike through your business and also use it privately, you deal with a fixed addition to taxable income (bijtelling) of 7%. This article explains exactly how this scheme works, what the tax benefits are, and how the costs are calculated.
What is the 7% addition to taxable income for a lease bike?
The tax authorities view the lease bike made available through your business as a form of income as soon as it is used privately. Because the Dutch Tax Authorities (Belastingdienst) fundamentally consider all bike kilometers as private, the addition to taxable income for a lease bike is always mandatory. In contrast to a lease car, you do not have to maintain a comprehensive mileage registration to prove or prevent private use.
The big advantage is that the 7% percentage is calculated exclusively over the consumer recommended retail price (adviesprijs) of the bike itself. You do not pay an addition to taxable income over the costs of the selected service- and insurance package or over co-leased accessories. These are considered intermediary costs.