The mobility budget, also known as the legal or federal mobility budget, is a Belgian framework that allows employees to exchange their company car or the right to a company car for a flexible, tax-free allowance. Employees can spend this budget across three legally defined categories, known as the pillars.
Spending in the first two pillars is fully tax-free when legal conditions are met. For employers, the total cost remains budget-neutral, since the mobility budget equals the total cost of ownership (TCO) of the company car. This ensures a cost-efficient transition to flexible, sustainable mobility without increasing overall employer spend.
The mobility budget aligns employee benefits with real mobility needs, encouraging greener transport, fiscal efficiency, and employee choice, all while keeping employer costs predictable.
Corporate mobility in Belgium is evolving fast. Sustainability, flexibility, and compliance are now top priorities for HR, fleet, and finance teams.
In short, adopting the mobility budget before 2026 positions your company ahead of regulation and shows your commitment to sustainability, compliance, and employee well-being.
Is your company eligible?
Your company qualifies if it has made at least one company car available to an employee for an uninterrupted period of 36 months.
However, this condition will no longer apply from 2026, making all employers with at least one company car automatically eligible to offer the mobility budget.
Companies younger than 36 months can already qualify when at least one company car is allocated.
Is your employee eligible for the mobility budget?
Employees qualify if they currently have, or are eligible for, a company car under your policy.
Since the waiting period was abolished, eligible employees can opt in as soon as your mobility budget policy is active.
In practice, most companies allow employees to join at the end of their current lease to ensure a smooth transition.
The mobility budget equals the total cost of ownership (TCO) of an employee’s company car. This includes all direct and indirect costs, such as leasing or purchase, energy or fuel, insurance, maintenance, repairs, taxes, and registration fees.
There are two official calculation methods recognised in the latest guidance:
Each company may choose one method, but it must be applied consistently across all eligible employees.
2025 limits:
Maximum: 20% of the total gross annual salary, capped at €16,875 (indexed yearly)
The legal (federal) budget is defined by law, while flex and business budgets are internal company versions that extend flexibility and tax efficiency.
Legal (federal) mobility budget
Employees can exchange their company car, or the right to one, for a flexible, tax-free budget divided into three pillars.
Ideal for employees with or eligible for a company car.
Pillars 1 and 2 are tax-exempt, while Pillar 3 is subject to a 38.07% social-security contribution.
Flex mobility budget
A company-defined budget available to all employees, even those without a company car.
It typically covers bike leasing, shared mobility, or public transport, often tax- and RSZ-free depending on setup.
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.
Check out our insights about the mobility budget
This guide is for HR leaders and mobility managers. It will help you build a policy that is compliant, engaging, and scalable — supported by the right digital mobility platform.
In this guide, you’ll learn what the mobility budget is and how it works under Belgian law. We will also explore the benefits it offers to both employers and employees, and why it’s key to a future-ready corporate mobility strategy.
Todays workplace isn’t just changing where and how people work, but also how they commute. Today’s employees expect varied mobility choices. For us this change presents fresh challenges in handling the combination of fleets and mobility budgets. We are happy to share some best practices with you to tackle this.
