Indemnité vélo, plafond exonéré
The most an employer may pay per kilometre by bicycle, including an e-bike or a speed pedelec, without it becoming taxable pay or attracting social contributions. Indexed on 1 January. An annual ceiling on the exemption applies from 2024; before that the ONSS states none.
- Id
- be-indemnite-velo
- Dated periods
- 7
- Re-read by
- 2027-01-31
By year
2018 to 2025Indemnité vélo, plafond exonéré, year by year.
| Year | Applies | Figure |
|---|---|---|
| Indemnité vélo, plafond exonéré 2025 | to 2025-11-04, then the current tier | 0.36 EUR/km |
| Indemnité vélo, plafond exonéré 2024 | the whole year | 0.35 EUR/km |
| Indemnité vélo, plafond exonéré 2023 | the whole year | 0.27 EUR/km |
| Indemnité vélo, plafond exonéré 2022 | the whole year | 0.25 EUR/km |
| Indemnité vélo, plafond exonéré 2021 | the whole year | 0.24 EUR/km |
| Indemnité vélo, plafond exonéré 2020 | the whole year | 0.24 EUR/km |
| Indemnité vélo, plafond exonéré 2019 | the whole year | 0.24 EUR/km |
| Indemnité vélo, plafond exonéré 2018 | the whole year | 0.23 EUR/km |
Periods
7 dated| From | To | Published | Figure | Tier |
|---|---|---|---|---|
| 2018-01-01 | 2018-12-31 | – | 0.23 EUR/km | open |
| 2019-01-01 | 2021-12-31 | – | 0.24 EUR/km | open |
| 2022-01-01 | 2022-12-31 | – | 0.25 EUR/km | open |
| 2023-01-01 | 2023-12-31 | – | 0.27 EUR/km | open |
| 2024-01-01 | 2024-12-31 | – | 0.35 EUR/km | open |
| 2025-01-01 | 2025-12-31 | – | 0.36 EUR/km | open |
| 2026-01-01 | open | – | 0.37 EUR/km | needs a key |
What you must decide
4 conditionsPublished beside the figure, and never applied for you.
Mandatory minimum under CCT 164
Employers not covered by a sector or company agreement on cycling allowances have had to pay one since 1 May 2023 (CCT 164, art. 10). Article 6 sets it: "Le montant de base de l’indemnité s’élève à 0,145 euros par kilomètre", indexed annually, "Pour l’année 2023, ce montant s’élève à 0,27 euros par kilomètre", then 0.28 on 2024-01-01, 0.29 on 2025-01-01 and 0.30 on 2026-01-01 per the CNT’s own table of indexed CCT amounts. Whether a sector agreement covers a given employer is not something the corpus can know, so the obligation is published and not applied.
https://cnt-nar.be/sites/default/files/documents/fr/Tableau-Tabel-Montants%20CCT-CAO%20Bedragen-2026-01-01.pdfDistance counted under CCT 164, one way
CCT 164, article 5: the allowance applies to at most 20 kilometres per one-way journey, so 40 km there and back per day. Applying it needs the employee’s home-to-work distance.
https://cnt-nar.be/sites/default/files/documents/fr/cct-164.pdfThe bicycle must belong to the worker
The ONSS grants the exemption for professional journeys only where the bicycle or speed pedelec belongs to the worker. Whose bicycle it is is a fact about the employment, not about the figures, so it is published and not applied.
https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/instructions/salary/particularcases/expensesreimbursement.htmlCeiling used for withholding tax, not for the exemption (2026)
The exemption is capped at 3 700 EUR a year, but the withholding tax computation uses 3 690 EUR (Annexe III). Ten euros apart, and a payroll engine needs both, the corpus prices against the exemption and publishes the other rather than silently picking one.
https://www.acerta.be/fr/inspiration/nouveaux-montants-indemnite-velo-partir-de-2026
Sources
5 citedONSS, Instructions administratives, remboursement de fraisread 2026-09-05
https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/instructions/salary/particularcases/expensesreimbursement.htmlConseil National du Travail, CCT n° 164read 2026-09-05
https://cnt-nar.be/sites/default/files/documents/fr/cct-164.pdfConseil National du Travail, montants CCT après indexation au 01.01.2026read 2026-09-05
https://cnt-nar.be/sites/default/files/documents/fr/Tableau-Tabel-Montants%20CCT-CAO%20Bedragen-2026-01-01.pdfSecurex (secondary, social secretariat)not the authorityread 2026-09-01
https://www.securex.be/fr/lex4you/employeur/actualites/indemnite-velo-en-2026-tout-ce-que-vous-devez-savoirAcerta (secondary, social secretariat)not the authorityread 2026-09-01
https://www.acerta.be/fr/inspiration/nouveaux-montants-indemnite-velo-partir-de-2026
Ask the API
2026-11-04curl "https://api.lexrates.com/v1/regimes/be-indemnite-velo"Nearby
2 in BelgiumBelgium publishes more than one set of figures, and they are different mechanisms rather than variants of one.Indemnité kilométrique, fonction publique fédérale (BOSA)Indemnité kilométrique, indexation annuelle
← Indemnité kilométrique, indexation annuelleIRD kilometre rates →