Tax benefits for cycling to work: In Belgium, employers must pay an allowance of currently €0.35 for every kilometre cycled to and from the workplace free from tax and social security contributions, up to a maximum of €2,500 per year. This allowance is obligatory for employers since 2023, but if collective agreements had already introduced it before, the amount per kilometre can be lower. It also applies to speed pedelecs.
Company bicycles: The provision of bicycles by an employer is free from income tax and social security contributions, as long as the bicycle is used at least partially for the way to work.
On top of that, companies can fully deduct the costs for providing bicycles and accessories, but also bicycle parking, showers and changing rooms etc. from their corporate tax base.
You can find more information on the situation in Belgium (in French and Dutch) here.
Reduced VAT rate on bicycle repair: Yes
