---
title: "Netherlands: what it costs and how it is taxed"
description: What a Swapfiets costs in the Netherlands, how gross salary exchange saves your employees around 40%, and why it stays outside your WKR.
---
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# Netherlands: what it costs and how it is taxed
## What you pay per bike, how much your employees save through gross salary exchange, and what it means for your WKR budget.
*This article applies to the Netherlands.*
### What you pay per bike
| Bike | Per month (excl. VAT) | Per month (incl. VAT) |
| --- | --- | --- |
| Original | €16.45 | €19.90 |
| Deluxe 7 | €19.75 | €23.90 |
| Power 1 | €49.50 | €59.90 |
| Power 7 | €61.90 | €74.90 |
We invoice you for the full amount, whatever you decide to contribute.
### Three ways to offer it
Whichever you choose, we invoice you the same. The difference is how much of it you pass on.
1. **You cover it fully.** A straightforward benefit, and the cost is (partially) deductible for your business.
2. **You share it.** Set a fixed amount or a percentage you'll contribute, say €25 a month, and your employee covers the rest from gross salary.
3. **You facilitate it.** Your employee covers the full amount from gross salary. This costs you nothing and you still save on social contributions.
### How gross salary exchange works
The monthly amount comes out of your employee's gross salary before tax. That lowers their taxable income, so they pay less income tax, and the bike ends up costing them around **40% less** than the monthly price suggests. The exact figure depends on their tax bracket.
Our [business calculator](https://swapfiets.nl/en-NL/business#calculator) works it out for your own salary levels.
**Watch the minimum wage.** A gross deduction can't take someone below the statutory minimum wage, so salary exchange isn't available for interns, students or anyone on a lower salary.
They can still have a bike. Contribute part of the cost yourself and deduct the remainder from their net salary, or fund it in full. Both keep gross salary untouched, so the minimum wage isn't an issue. There's no tax saving on the net part, so the more you contribute, the better it works for them.
### What you save, and giving it back
Because gross salary drops, you pay less in social contributions: roughly **15-20%** of the amount exchanged. On a €23.90 Deluxe 7 that's about €3.58 a month per employee.
Most employers give that saving back as a contribution towards the bike. It costs you nothing you weren't already saving, and it makes the scheme cheaper for your employee.
**Settle your contribution gross on the payslip**, so it stays outside your WKR. Settling it net comes out of your free margin instead.
### The bijtelling
Because your employees can also use the bike privately, the tax authorities treat it as a benefit. The bijtelling is **7% of the bike's consumer recommended price per year**, added to taxable income and settled automatically through the payslip.
It's smaller than it sounds:
| Step | Amount |
| --- | --- |
| Consumer recommended price | €1,500 |
| Bijtelling per year (7%) | €105 |
| Gross per month | €8.75 |
| Net per month at 35.75% tax | **€3.13** |
The calculation uses the bike's value rather than what you pay monthly, so it doesn't change with the subscription. [Book values for each bike](https://help.swapfiets.com/whats-the-book-value-of-each-bike?hsLang=en).
### Two bikes are allowed
Since 1 June 2026, your employees can have two company bikes at the same time. The same rules and benefits apply to both, so if someone wants a second bike for a different kind of journey, that works.
### Your WKR budget stays free
The WKR is the tax-free budget you use for benefits like gift packages or a home-working allowance. In 2026 it's 1.92% of the first €400,000 of your salary bill, plus 1.18% above that.
A Swapfiets doesn't touch it. The bike stays ours throughout, which makes it a *ter beschikking gestelde fiets* rather than something provided to your employee. Because ownership never transfers, it isn't treated as wages in kind, and the bijtelling applies instead.
A traditional bike plan works the other way. Your employee buys and owns the bike, so the full purchase value counts as wages and comes out of your free margin, which fills up quickly. That's why purchase plans tend to run in rounds, with anyone joining later waiting for next year.
With a subscription there's no budget to run down, and someone joining in October gets a bike in October.
### The mileage allowance
On days your employees ride the Swapfiets to work, you can't pay them a tax-free mileage allowance for those kilometres. But it doesn't disappear.
For days they travel by car or public transport, you can keep paying it untaxed as normal. So someone cycling two days a week and driving the other three keeps their allowance for those three days.
The rate is €0.25 per kilometre in 2026, raised retroactively from €0.23. It's tax room rather than an obligation, so whether you pay it depends on your employment contracts or collective agreement.
Most employers feed the lapsed amount back as a **gross contribution** towards the subscription, which **lowers the cost** for your employee and keeps your own spend roughly where it was.
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- [Costs and tax, by country](https://help.swapfiets.com/swapfiets-for-business?hsLang=en#costs-and-tax-by-country)
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