Dreaming of a motorcycle or electric bike? Go for it!
If you buy a bike before 12/31/2024, you're entitled to a bonus in the Walloon Region! Apply in just a few minutes 😉
Fiscally, the purchase of a motorcycle 🏍, a bicycle 🚲or a utility 🚚 is 100% deductible, as long as it's used exclusively for professional purposes. So it's pretty advantageous, compared with a car that suffers a tax rejection. Especially as you also deduct all accessories: trailer, helmet, special clothing, etc.
As for the 21% VAT, it can be reclaimed on a pro rata basis according to professional use: it's up to you to keep this detail, which will be requested in the event of an inspection. Don't forget that journeys between home and work are considered private.
If you use a bike for your home-to-work journeys as a self-employed individual, this will reduce the % deductible for your bike, but you will be able to deduct a flat rate of €0.35/km for these journeys.
Please note that a commercial vehicle must meet certain conditions: "load compartment of at least 50% of the wheelbase and a fixed floor over the entire surface with no attachment points for seats or belts". This is attested by the certificate of conformity.
💡 If you're in a company, for your bike to be 100% deductible and tax-free for you, the ONSS and the tax authorities require that it be used for home-work journeys on a regular basis (min. 10% of journeys).