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Mobility budgets in Belgium: everything you need to know

Understand the benefits, legal aspects, and best practices of implementing a mobility budget. A complete guide for HR and finance teams shaping the future of corporate mobility.

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What is a mobility budget

A mobility budget is an employee benefit that replaces or complements the traditional company car. Instead of receiving a vehicle, employees get a fixed allowance that they can use for different travel modes — public transport, shared cars, bicycles, or even housing costs, depending on national regulations.


This system reflects a broader shift in how organizations view mobility: from vehicle ownership to travel freedom. It supports sustainability, cost efficiency, and better alignment with individual lifestyles.

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Why the mobility budget matters in 2025 – 2026

Corporate mobility in Belgium is changing fast. Sustainability, flexibility, and compliance have become key priorities for HR and fleet managers.

  • From 1 January 2026, all employers offering at least one company car will also need to offer the mobility budget as an option.
  • The budget helps companies reduce CO₂ emissions and meet ESG goals without additional administrative burden.
  • It provides employees with freedom of choice, making companies more attractive in a competitive job market.

In short, implementing the mobility budget in 2025 positions your company ahead of regulatory change — and signals that you care about flexibility, sustainability, and employee well-being.

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    • Cost-neutral for employers

      The budget equals the TCO of the company car — no extra expenses.

    • Flexible

      Enhance your compensation package with more commuting freedom.

    • Future-proof

      Get compliant before the 2026 deadline while supporting ESG goals.

    Company & employee eligibility 

    Is your company eligible for the mobility budget?

    To qualify, your company must have provided at least one company car to an employee for an uninterrupted period of 36 months.


    Startups under 36 months old are still eligible if they already offer at least one company car.

    Is your employee eligible for the mobility budget?

    Employees qualify if they currently have — or are eligible for — a company car under your company policy.


    The former waiting period before switching has been abolished, meaning employees can now opt in immediately.

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    How to calculate the mobility budget

    The mobility budget equals the Total Cost of Ownership (TCO) of the employee’s company car — the full annual cost for the employer.

    TCO includes:

    • Leasing or purchase costs
    • Fuel or charging
    • Insurance
    • Maintenance and repairs
    • Taxes and registration fees

    2025 limits:

    • Minimum: €3,164
    • Maximum: 20% of gross annual salary (hard cap: €16,875, indexed yearly)

    Use our free TCO calculator

    The three pillars of the mobility budget

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        Eco-friendly company car

        Employees can opt for a low-emission company car that meets strict emission standards (≤ 95g CO₂/​km from 2026). This option is ideal for those who still need a vehicle for regular travel but want to reduce their carbon footprint. If the car costs less than the full budget, employees can use any leftover amount for other mobility benefits (categories 2 and 3). This encourages employees to pick smaller, more efficient cars while still making use of the full budget sustainably.
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        Sustainable mobility expenses

        This category covers a wide range of fully tax-exempt sustainable commuting options. Employees can use their budget for public transport such as trains, trams, buses, or the metro. But they can also choose bike leasing (including accessories like helmets, insurance, and maintenance). Shared mobility services like car and bike-sharing or e‑scooters are also eligible. Moreover, the budget can go toward housing costs (rent or mortgage interest). This only applies if the employee lives a certain distance from the workplace. Even walking-related incentives, such as reimbursements for walking commutes, fall under this flexible and employee-friendly pillar.
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        Cash payout

        If employees do not use their full mobility budget by the end of the year, they can receive the remaining amount as a cash payout. While this payout is subject to a social security contribution of 38.07%, it remains exempt from personal income tax. The option of cash payout adds extra flexibility to your corporate mobility policy, making it an excellent company car alternative in Belgium. It also allows employees to benefit financially if they don’t spend the full budget on transport or housing.

      Types of mobility budgets in Belgium

      Belgium recognizes three types of mobility budgets, each designed for different employee needs and taxation rules.

      Legal (federal) mobility budget
      Employees can exchange their company car or the right to one for a flexible, tax-free budget with three pillars.
      Ideal for employees with or eligible for a company car.
      Pillars 1 & 2 are tax-free; Pillar 3 is subject to a 38.07% solidarity contribution.

      Flex mobility budget
      A company-defined, flexible budget for all employees, even those without a company car.
      It covers options like bike leasing, shared mobility, or public transport — often tax- and RSZ-free.

      Business mobility budget
      Used to reimburse work-related travel costs such as parking, fuel, or train tickets.
      Fully deductible for employers and not taxed for employees.

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      Frequently Asked Questions

      Mobility budget resources

      Check out our insights about the mobility budget

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      Hoe implementeer je een mobiliteitsbudget in je organisatie?

      Deze gids is bedoeld voor HR-leiders en fleet & mobility managers. Ze helpt u bij het opstellen van een beleid dat conform, aantrekkelijk en schaalbaar is, ondersteund door het juiste digitale mobiliteitsplatform.

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      Mobiliteitsbudgetten in België (2025): Een Gids voor HR- en Fleetmanagers

      In deze gids leert u wat het mobiliteitsbudget inhoudt, hoe het werkt volgens de Belgische wetgeving en welke voordelen het biedt voor zowel werkgevers als werknemers. Ook ontdekt u waarom het een sleutelelement is in een toekomstgericht mobiliteitsbeleid.

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      Essentiële tips voor het linken van fleet- en mobiliteitsbudgetten

      De werkplek van vandaag verandert niet alleen waar en hoe mensen werken, maar ook hoe ze pendelen.
      De werknemers van vandaag verwachten verschillende mobiliteitskeuzes. Voor ons brengt deze verandering nieuwe uitdagingen met zich mee in het beheren van de combinatie van vlootbeheer en mobiliteitsbudgetten.
      We delen graag enkele best practices met je om dit aan te pakken.

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      Pillar 1: Eco-friendly company car

      Explore the first pillar of the mobilty budget