{"id":94186,"date":"2025-06-02T14:28:04","date_gmt":"2025-06-02T12:28:04","guid":{"rendered":"https:\/\/dexxter.be\/bicycle-allowance-for-the-self%e2%80%90employed-smart-saving-on-two-wheels\/"},"modified":"2026-05-15T13:22:22","modified_gmt":"2026-05-15T11:22:22","slug":"bicycle-allowance-for-the-self%e2%80%90employed-smart-saving-on-two-wheels","status":"publish","type":"post","link":"https:\/\/dexxter.be\/en\/blog\/bicycle-allowance-for-the-self%e2%80%90employed-smart-saving-on-two-wheels\/","title":{"rendered":"Bicycle allowance for the self\u2010employed: smart saving on two Wheels?"},"content":{"rendered":"\n

Do you use your bike to visit clients, make deliveries, or pick up supplies for your sole proprietorship? Good for you! But what about the bicycle allowance<\/strong> for self-employed individuals running a sole proprietorship?<\/p>\n\n\n\n

We\u2019ll cycle through it for you in a clear way.<\/p>\n\n\n\n

What is a bicycle allowance?<\/h2>\n\n\n\n

The bicycle allowance is a kind of \u201cexpense reimbursement\u201d that you, as a self-employed person, can grant yourself when you use your private bike for professional purposes<\/strong>. Think of trips to clients, suppliers, or even a coworking space where you work.<\/p>\n\n\n\n

Can I, as a sole proprietorship, claim that bicycle allowance?<\/h2>\n\n\n\n

Yes\u2026 but only under certain conditions<\/strong>. Here\u2019s the difference:<\/p>\n\n\n\n

1. You use actual costs (like most sole proprietorships)?<\/strong><\/h4>\n\n\n\n

Then you are not allowed to claim a bicycle allowance.<\/strong> Why not? Because you already record your actual costs in your bookkeeping, such as the purchase price of your bike, maintenance, replacement parts, and so on.<\/p>\n\n\n\n

You can either <\/strong>deduct your real costs (which is usually more advantageous for self-employed individuals) or <\/strong>choose the flat-rate system under which you may apply the bicycle allowance, but not both.<\/p>\n\n\n\n

2. You use the flat-rate scheme?<\/strong><\/h4>\n\n\n\n

Then you are <\/strong>allowed to claim a bicycle allowance. Since you don\u2019t prove your costs with invoices, the law lets you apply that flat-rate bicycle allowance instead.<\/p>\n\n\n\n

Be aware<\/em>: the flat-rate scheme is usually not advantageous<\/strong> for self-employed people, because you then cannot deduct any actual costs, not even for other items like internet, work materials, phone, etc. That\u2019s why most self-employed individuals choose the system based on actual costs.<\/p>\n\n\n\n

As of 2024, the allowance is \u20ac0.35 per kilometer,<\/strong> up to a maximum of \u20ac2,500 per year<\/strong>.<\/p>\n\n\n\n

And the good news: this allowance is exempt from both taxes and social security contributions<\/strong>.<\/p>\n\n\n\n

Can I deduct the actual costs of my bike?<\/h2>\n\n\n\n

Yes! And that\u2019s often a better deal. If you choose to work with actual costs, you\u2019re allowed to include the real expenses of your bike<\/strong> in your bookkeeping, as long as it\u2019s for professional use.<\/p>\n\n\n\n

What can you deduct?<\/p>\n\n\n\n

    \n
  • \u2705 Purchase of your bike<\/strong> (you depreciate this over several years)
    <\/li>\n\n\n\n
  • \u2705 Maintenance and repairs
    <\/strong><\/li>\n\n\n\n
  • \u2705 Insurance for your bike<\/strong><\/li>\n<\/ul>\n\n\n\n

    <\/p>\n\n\n\n

    \ud83d\udc49 Do you also use your bike privately? Then you only deduct the business-related portion<\/strong>. An estimate is fine, as long as it\u2019s reasonable (e.g., 60% work \/ 40% private? Then you deduct 60% of your costs).<\/p>\n\n\n\n

    What\u2019s most advantageous?<\/h2>\n\n\n\n

    For most self-employed people, the answer is simple:<\/p>\n\n\n\n

    \u2705 Actual costs<\/strong> are generally more beneficial.
    \u26d4 The flat-rate system (and thus the bicycle allowance) is rarely attractive, unless you have very few professional expenses.<\/p>\n\n\n\n

    Doing a bit of calculation or consulting your accountant can help you make the right choice.<\/p>\n\n\n\n

    <\/p>\n\n\n