Business bike leasing: how bike lease works for employers
Do you want to get employees to use a bike more often for commuting? With bike leasing you offer employees an attractive employment benefit and make the bike part of your mobility policy.
You take out a lease contract with a bike lease provider, such as Lease a Bike or Swapfiets. Besides bike leasing, you can also opt for a (flexible) bike season ticket. With NS Go you then manage employees' mobility centrally and easily process mobility costs and any employer contributions for bike leasing.
On this page you'll find out how business bike leasing works, what tax advantages it offers, and how to use bike leasing within your mobility policy.
Mark Sloothaak, Mobiliteitsadviseur
NS Zakelijk
No large upfront investment: you don’t pay the full cost of purchasing bikes all at once.
Potential tax benefits: lease costs may be tax-deductible under certain conditions.
Encourage sustainable travel: make cycling to and from work more attractive
More flexibility: employees can easily combine a lease bike with train travel and other public transport.
What is business bike leasing?
With business bike leasing you provide employees with a bike under a lease contract. This can be a regular bike, e-bike, speed pedelec or cargo bike.
As well as bike leasing, you can also opt for a bike subscription. Which bike scheme suits your organisation best depends on how much choice and flexibility you want to offer your employees.
With
Lease a Bike , your employee chooses their own bike from a participating bike shop. The lease period is 36 months, and at the end of the lease your employee has the option to buy the bike. This is a good option if you want to offer employees a bike of their choice for a longer period.A bike subscription works differently. With
Swapfiets , your employee chooses a bike from the available range for a fixed monthly fee. The subscription can be cancelled monthly, and maintenance and service are included. Depending on how you structure the scheme as an employer, a bike subscription, like bike leasing, can be part of a bike scheme or leasing arrangement for employees. This is a good option if you want to offer your employees more flexibility without long-term contractual commitments.
What are the tax advantages of bike leasing?
Bike leasing can offer tax advantages for both employers and employees.
Bike leasing can be financially and tax-efficient for employers:
No large upfront investment: you do not have to invest in purchasing bikes all at once.
Offset lease costs: Lease costs can be offset against your employee's gross salary. As an employer you decide whether and how much you contribute.
Outside the discretionary scope of the WKR: the lease bike falls outside the discretionary scope of the Dutch Work-related Costs Scheme (WKR).
Bike leasing can also be tax-efficient for employees who use their bike privately:
Private use permitted: employees can also use their leased bike outside working hours.
Low taxable benefit: 7% of the bike’s recommended retail price is treated as a taxable benefit.
Can be combined with a mobility budget: bike leasing can be offered alongside a mobility budget and other employee benefits.
Employees pay income tax on the taxable benefit; the net cost depends on their individual
“Many employers still think that an employee can only have one leased bike. But since 1 January 2026, employees have been able to combine multiple leased bikes. For example, an e-bike for commuting alongside a road bike or cargo bike. The same 7% taxable benefit applies to each bike. The condition is that each bike must also be available for commuting. So you don’t have to cycle to work on it every day, but you do need to be able to use it for your commute.”
A leased bike or bike subscription helps you make cycling more attractive to employees. This encourages sustainable mobility and supports your employees’ vitality.
With a bike scheme:
you encourage cycling for commuting;
you reduce dependency on the car;
maintenance, repair, and insurance are usually included;
you easily combine the bike with the train and other public transport;
you give employees more flexibility in their commute.
Would you like to offer your employees a bike scheme? You can set one up in just a few steps.
Choose a bike solution that suits your organisation. With bike leasing, for example through Lease a Bike, your employee chooses a bike from a participating bike shop for a longer lease period. Looking for more flexibility? You can opt for a bike subscription, such as Swapfiets. Compare the options to see which solution best meets your employees’ needs.
Enter into an agreement with the provider.
Decide which employees are eligible for the bike scheme and how it fits into your employment benefits and mobility policy.
Do you use NS Go? You can easily manage mobility costs and any employer contributions in one place.
A leased bike and a bike subscription can work well alongside each other within your mobility policy. This gives employees the choice of a bike that suits their situation. One employee chooses a leased bike for the long term, while another prefers the flexibility of a bike subscription.
With NS Go you manage different mobility solutions in one central place. This gives you an overview of mobility costs, lets you easily process any employer contributions for bike leasing, and gives employees the flexibility to choose the most suitable mode of transport per trip.
Curious how NS Go can support your organization? We're happy to show you how to make bike leasing part of a smart mobility policy.
Not every employee travels the same distance. That's why you can choose from different types of lease bikes.
A city bike is suitable for shorter commuting distances. For employees who live further from the office, an e-bike or speed pedelec is often more attractive. A cargo bike is also an option with some providers.
With an electric lease bike, the bike becomes an attractive alternative to the car for longer distances too. Combined with the train, this creates a flexible door-to-door journey.
Want to know more about flexible bike use without a lease contract? Check out the
Bike leasing works well as part of a broader mobility policy. Employees can use the lease bike for the first or last leg of their journey and the train for longer distances.
With NS Go and the NS Business Card you combine different modes of transport within one mobility solution. This gives employees flexibility, while you as an employer keep an overview of mobility costs and business travel.
As a self-employed professional, you can also lease a bike. You take out the lease contract with a bike lease provider. Which tax advantages apply to you depends on your business structure and how you use the bike for business and private purposes. Want to know more?
Frequently asked questions about business bike leasing
Is a bike tax-deductible for business use?
Yes. The costs of a lease bike can be deductible for employers under certain conditions. Which tax advantages apply to your organization depends on your situation. Always check the current terms with the Dutch Tax Administration (Belastingdienst).
What are the disadvantages of bike leasing?
Bike leasing requires clear agreements. Terms differ per provider. Some providers work with a fixed term, while others offer more flexibility. Make sure to agree in advance what happens if an employee leaves the company. In addition, there is also an additional taxable amount of seven per cent for private use of a leased bike, calculated on the original recommended retail price (the recommended retail price including VAT and accessories).
What happens to a lease bike when an employee leaves the company?
Agree in advance what happens if an employee leaves the company. For example, who is responsible for the remaining lease costs and whether the lease contract is taken over, bought out, or ended. The options differ per bike lease provider and lease contract.
Can an employee receive a travel allowance in combination with a lease bike?
Yes, that is possible. For commuting journeys made on the leased bike you may not provide a tax-free travel allowance. On days when an employee travels by another means of transport, a tax-free travel allowance may be given.
You do need to be able to show which mode of transport was used on which days. With NS Go you track this automatically, so travel allowances are processed easily and correctly.
Some employers choose to offset the forfeited travel allowance on cycling days through a gross contribution. This can lower the cost of the lease bike for the employee.
Our mobility advisors are happy to think along with you about what works best for your organization. From bike leasing to a mobility budget, we look at your employees' travel behavior together and help you build a policy that genuinely fits.