Mobility budget

Why bike leasing is the most suitable choice.

From 2026, the mobility budget will become a mandatory option for employers. But why do so many employees choose bicycle leasing as the appropriate choice for this mobility budget? Bicycle leasing provides greater flexibility, a more sustainable commute, and maximizes the tax benefits. This allows your team to commute carefree and sustainably.

Lease a Bike takes care of everything for employees by offering a wide range of bicycles – from city bikes to electric bikes and speed pedelecs – so that every employee can find the perfect match for their commute.

What's more, Lease a Bike takes care of everything for employers: from selection and maintenance to insurance.

What is it?

The mobility budget is a tax-efficient alternative to the traditional company car, giving employees the freedom to choose how they want to spend this budget.

Important: The mobility budget is calculated based on the total annual cost of the company car, including taxes, insurance, and fuel. That total amount constitutes the employee's available mobility budget.

This can be spent in three different ways:

1. Sustainable mobility

  • Bicycle leasing – electric bikes, speed pedelecs, city bikes, road bikes, etc.

  • Public transport – season tickets, multimodal solutions.

  • Shared mobility – shared cars, shared bikes.

  • Housing costs – contribution to rent or mortgage (if the home is within 10 kilometers of the workplace).

2. Electric company vehicle

From 2026 onwards, only fully electric commercial vehicles will be eligible for the first pillar of the mobility budget.

3. Cash payment

The remaining amount can be paid out in cash, but this is subject to a solidarity contribution of 38.07%. From a tax perspective, sustainable mobility therefore remains the most advantageous choice for both employer and employee.

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Benefits for employees

The mobility budget offers numerous advantages, especially when employees opt for bike leasing:

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More freedom of choice

Decide for yourself how you want to get around, tailored to your personal situation.

More tax-efficient

Sustainable mobility options are more attractive than cash payments.

Healthier

Cycling to work improves your physical and mental health.

Faster

In the city, you can often get around much faster by (electric) bike than by car.

More sustainable

Contribute to a better living environment and reduce your CO₂ emissions.

Cost-saving

No fuel costs, insurance, or parking fees.

All-inclusive maintenance

When you lease a bike through Lease a Bike, maintenance and insurance are included.

Less stress

No traffic jams, no parking problems – just relaxed cycling.

Mobility budget versus cafeteria plan

When we compare the mobility budget with the cafeteria plan, there are many tax differences between the two. In some situations, bicycle leasing via gross salary exchange or the cafeteria plan may be more financially attractive than via the mobility budget.

This is because wage exchange results in savings on social security contributions, whereas these contributions are not part of the mobility budget.

Ready to choose bicycle leasing? Lease a Bike takes care of everything for your company when it comes to bicycle leasing. We guide you through the implementation, communication, and execution.

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