Tax Reduction for Making a Bicycle Fleet Available to Employees
The legal basis is the General Tax Code. Eligibility depends on the nature of the costs, how the bikes are provided and compliance with the tax rules. The catalogue indicates that sole proprietorships are not eligible for this scheme; this restriction must be checked against the text applicable to the company’s situation.
This tax scheme aims to encourage cycling to work by allowing a company to make a bicycle fleet available to its employees. The tax benefit must be distinguished from social security obligations and the practical conditions of provision. The catalogue indicates an expenditure period until 31 December 2027; the exact tax treatment must be confirmed in the current version of the General Tax Code (CGI).
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
Companies making bicycles available to their employees for commuting, subject to the legal form and the conditions of the tax regime.
Eligibility conditions
Check the conditions of provision, the nature of the costs, the length of any leasing contract and the rules for calculating the tax benefit. The catalogue mentions a lease of at least three years; confirm this condition in the current text before taking any steps.
What the scheme covers
Purchase or lease of a bicycle fleet for employees’ commuting, within the limits defined by the CGI.
Amount and funding terms
This is not a flat-rate grant paid on purchase. The benefit depends on the costs accepted and the terms set by the tax text. The rate, base and cap must be taken from the current version of the CGI, not from an old summary.
How to apply
Document the decision to provide bicycles, the contracts, invoices and beneficiaries. Have the tax treatment validated by your accountant and check the applicable version of the CGI for the financial year concerned.
Timeline
The catalogue mentions costs incurred until 31 December 2027. Check that this deadline and the associated tax provisions are still in force for the financial year concerned.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Ongoing
- Funding rate
- 25%
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
Is it a grant paid to the company?
No, it is a tax benefit, not a direct payment.
Is leasing a fleet covered?
The catalogue mentions it, but the minimum duration and other criteria must be checked in the tax text in force.
Official source
No official URL is available in our data for this grant.
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