Government plan to remove tax exemption of bicycle benefit

Updated September 3, 2025

What do we know at this point?

1. The bicycle benefit is a tax-free benefit as defined by law at least until the end of 2025.
2. In the government budget session at the beginning of September, no decision was yet made to remove the bicycle benefit. The proposal made in the spring is proceeding according to the process: it will go through the review of consultation feedback and then move on to further preparation. The final form of the proposal will likely be clarified during September, after which it will proceed to parliamentary consideration.
3. According to the plan, the tax exemption for the bicycle benefit will end as of January 1, 2026 for lease agreements made starting the 24th of April, 2025. For lease agreements made on 23rd of April, 2025 and earlier, this plan has no impact unless changes are made to the contract on 24th of April or later.
4. Due to the proposed legislation, no action is required from company bike users; you can continue cycling as usual. We will provide more information as it becomes available.
5. Even if the tax exemption is removed, the bicycle benefit itself will remain. This means new bikes can still be leased, and existing leasing contracts will continue to be valid.