Cycling mileage allowance of 25 cents per kilometre, exempt from tax and contributions
Created by Article 50 of the Energy Transition Act and made optional by Article 15 of the Amending Finance Act for 2015, the cycling mileage allowance allows private employers to cover their employees' commutes by bicycle or electric bicycle. Decree No. 2016-144 of 11 February 2016 set the amount at 25 euro cents per kilometre. The allowance is exempt from income tax and social contributions within the limit set by Article 81 of the General Tax Code.
Measure originators
No official estimate found for this measure.
Measure impact
Private-sector employees who cycle to work can receive €0.25 per kilometre if their employer chooses to pay it, free of tax and contributions within the legal limit. It can be combined with reimbursement of a public transport pass for connecting trips to a station.
Official references
Sources
Procedure timeline
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Entry into force
Immédiate ou à la date prévue