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Pillar 1: Eco-friendly company car

Pillar 1 of the Belgian mobility budget helps companies and employees switch from fuel-powered vehicles to electric or low-emission cars.

It keeps the advantages of a company car, such as convenience, comfort, and predictability, while adding sustainability, cost-neutrality, and full compliance with Belgium’s 2026 zero-emission rules.

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The shift toward sustainable fleets

The Belgian mobility budget is built around three legal pillars. Pillar 1 focuses on eco-friendly company cars, supporting Belgium’s transition to zero-emission corporate mobility.

From 1 January 2026, only fully electric vehicles will qualify as deductible company cars under the mobility-budget framework. Diesel, petrol, and hybrid vehicles will gradually lose their tax advantages under Belgium’s federal reform.

For employers, Pillar 1 offers a cost-neutral way to modernise fleets using the Total Cost of Ownership (TCO) principle, keeping budgets predictable while meeting ESG and compliance goals.
For employees, it ensures continued access to a company car benefit that’s cleaner, future-proof, and aligned with environmental policy.

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How it works

Pillar 1 lets employees choose an eco-friendly company car within the limits of their legal mobility budget.


The budget equals the Total Cost of Ownership (TCO) of the previous company car, making the switch to an electric vehicle cost-neutral for employers.

Vehicle eligibility (2025 – 2026)

  • Until 2026: cars with CO₂ emissions ≤ 95 g/​km qualify if they meet the latest EU emission standards.
  • Hybrids: accepted until 2026 if the battery capacity is ≥ 0.5 kWh per 100 kg.
  • From 1 January 2026 onward: only fully electric vehicles qualify under Pillar 1.

Employers aren’t required to include Pillar 1 in their policy, but doing so makes the transition to zero-emission mobility smoother, more compliant, and more attractive for employees.

The benefits

    • money_bag

      Flexible by design

      Employees decide how to spend their budget across public transport, cycling, shared mobility, or housing options that fit their lifestyle.
    • attach_money

      Tax-efficient reward

      All spending in Pillar 2 is fully deductible for employers and completely tax-free for employees when legal conditions are met.
    • nature

      Supports sustainability goals

      By promoting green commuting and shorter travel distances, companies can reduce CO₂ emissions and make measurable progress on ESG targets.
    • brand_awareness

      Easy to manage

      With digital mobility tools, employers can track expenses, ensure compliance, and simplify reimbursement across all sustainable travel options.
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    Eligble spending

    Spending under Pillar 1 covers all costs directly linked to an eco-friendly company car chosen within the employee’s mobility budget.
    All approved expenses are fully deductible for the employer and exempt from social security and income tax for the employee.

    Typical eligible costs include:

    • Leasing or purchase of the vehicle (electric or low-emission ≤ 95 g CO₂/​km until 2026)
    • Electricity or charging costs
    • Insurance, maintenance, and repairs
    • Road tax, registration, and technical inspection fees
    • Optional accessories required for safety or compliance

    From 2026, only fully electric vehicles and related costs remain eligible under Pillar 1.

      • Rising fleet costs

        Operating fuel cars is increasingly expensive. With Pillar 1, companies switch to EVs within the same budget using TCO-based planning.

      • Changing tax regulations

        Frequent fiscal updates make traditional fleets less viable. Pillar 1 keeps you compliant by focusing on fully deductible EVs beyond 2026.

      • Sustainability targets

        Meeting ESG goals is a priority. Pillar 1 helps reduce your CO₂ emissions and show real progress on sustainability.

      • Employee expectations

        Employees still want a company car but expect greener choices. Pillar 1 lets them drive electric without losing their benefit.

      Explore the other 2 pillars of the belgian mobility budget

      Pillar 2: Sustainable mobility & housing Pillar 3 – Cash payout option

      Want to learn more about the mobility budget?

      Download our free guide to understand all three pillars and see how electric cars, sustainable commuting, and flexible mobility fit together.

      Download our mobility guide