Checked on 16 October 2026: company bike rules on the Dutch tax administration's website (belastingdienst.nl); 2026 mileage allowance on rijksoverheid.nl and in the Belastingdienst notice on the retroactive increase; municipal example from Ede in the official municipal gazette.
It is the Dutch paradox: the country where people cycle more than anywhere in Europe has never had a national bike purchase grant, and still has none in 2026. The state does not need to persuade people to ride; it prefers to work through employment tax. Result: if you are an employee, the support exists and it is solid. If you are not, there is almost nothing.
The fiets van de zaak: the company bike
Since 2020, a Dutch employer can provide a bike — conventional, electric or speed pedelec — to an employee for work and private use, within a simple, readable tax framework.
How the benefit is calculated
Private use is taxed through a bijtelling (benefit in kind) of 7% of the bike's recommended retail price (adviesprijs, VAT included), per year. That amount is added to your taxable salary; you pay tax on it at your marginal rate.
| Recommended bike price | Annual bijtelling (7%) | Per month |
|---|---|---|
| €2,000 | €140 | €11.67 |
| €3,500 | €245 | €20.42 |
| €5,000 | €350 | €29.17 |
So in tax the bike only costs you a fraction of that bijtelling: at a marginal rate of about 37%, a €3,500 e-bike costs you about €90 of tax a year. The details that matter:
- Accessories: helmet, lock and panniers included in the arrangement are exempt.
- Personal contribution: if you pay something towards the bike, the employer deducts it from the bijtelling (it cannot go below zero).
- No double benefit: with a company bike, the employer can no longer pay you a tax-free mileage allowance for that same bike.
- Bike rarely at home: if it stays at work at least 90% of the time (a fleet bike, an OV-fiets), there is no bijtelling.
- Vrije ruimte: the employer can cover the bijtelling by charging it to the free allowance of the werkkostenregeling (WKR). In that case the bike costs you nothing. Ask HR.
Leasing or purchase by the employer
Most company bikes go through a lease contract (36 or 48 months) that includes servicing, insurance and assistance. At the end, many employees take the bike over. Watch out: the buy-out price offered is not always the market value of a three-year-old e-bike. Check it before signing; it is exactly the kind of calculation L'Atelier's valuation does for you in two minutes.
The reiskostenvergoeding: €0.25 per kilometre in 2026
If you ride to work on your own bike, your employer can pay you a tax-free mileage allowance (onbelaste reiskostenvergoeding). In 2026 it was raised from €0.23 to €0.25 per kilometre, retroactively to 1 January 2026: employers who paid €0.23 can make up the missing 2 cents on a later payroll.
| Example (personal bike) | Calculation |
|---|---|
| Commute | 8 km there, 8 km back |
| Working days | 210 a year |
| Kilometres | 3,360 km |
| Maximum tax-free allowance | €840 a year |
The allowance is not mandatory by law: it depends on your collective agreement (cao) or contract. But when it exists, it is often more profitable than people think: €840 a year is a good urban e-bike paid off in three years, without a lease contract.
To compare with Belgium, where the cycling allowance is more generous but capped differently, see our Belgium article.
Municipal aid: targeted and rare
Gemeenten have no general e-bike purchase grant. What exists is targeted, often social:
Bikes for low-income households
Several municipalities fund a bike or e-bike through social assistance (bijzondere bijstand or local minimum-income funds), case by case, when the bike is needed to access a job or training. Specialist local-government press has noted that municipalities remain cautious about e-bikes. If this concerns you, contact your municipality's social service (Werk & Inkomen).
Swapping petrol mopeds: the Ede example
Some municipalities target motorised two-wheelers rather than bikes. In Ede, the Subsidieregeling Inruilen brom- en snorfietsen Ede 2026 funds swapping a petrol moped or snorfiets for an electric one:
| Ede 2026 | Detail |
|---|---|
| Grant | Up to €1,200 per vehicle (capped at the price paid) |
| Income condition | Below 150% of the municipal social assistance scale |
| Vehicle traded in | Petrol, first registered before 1 January 2021, scrapped at an approved breaker |
| Purchase | From a participating dealer |
| Budget | €100,000, first come, first served |
It is a good example of the Dutch model: few general grants, aid targeted at a precise goal (here, pollution from two-stroke brommers). Search "subsidie" plus your municipality's name on the official municipal publications site.
