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Pillar 2 – Sustainable mobility & housing

Pillar 2 is where flexibility truly comes alive. It lets employees combine different modes of transport, from bikes and public transport to shared mobility. They can also use part of their budget for housing near work.


The result is greener commuting, a better work-life balance, and lower costs for everyone.

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Making sustainable mobility practical

The Belgian mobility budget is built around three legal pillars. Pillar 2 focuses on sustainable transport and housing, helping companies support modern, low-emission commuting while keeping mobility policies tax-efficient.

With Pillar 2, employees can combine travel options such as train, tram, (e-)bike, or shared mobility. They can also use their budget for rent or mortgage costs if they live within 10 km of their workplace or work remotely at least 50% of the time (assessed monthly).

All eligible spending under Pillar 2 is completely tax-free for employees and fully deductible for employers.

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How it works

Pillar 2 gives employees the freedom to choose how they travel and where they live. It is the most flexible part of the mobility budget and encourages low-emission, low-stress commuting.

Eligible categories:

  • Public transport: tickets or subscriptions for train, tram, bus, or metro, for both employees and family members living at the same address.
  • Active mobility: bikes, e‑bikes, scooters, protective gear, and maintenance.
  • Shared mobility: car or bike sharing, taxis, and short-term car rentals (up to 30 days per year).
  • Housing costs: rent, or mortgage capital and interest repayments if living within 10 km of the workplace or working at least 50% from home.

All expenses are tax-exempt and fully deductible for the employer when legal conditions are met.

From 2026, only zero-emission vehicles will qualify under this pillar, except for taxis and short-term rentals.

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.
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      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

    Pillar 2 covers a wide range of expenses that make commuting and living more sustainable. These are fully deductible for employers and completely tax-free for employees when the legal conditions are met.

    Examples of eligible spending:

    • Public transport: train, tram, bus, or metro tickets and subscriptions, also for family members living at the same address.
    • Active mobility: purchase, lease, or maintenance of bikes, e‑bikes, and scooters, including helmets and safety gear.
    • Shared mobility: car sharing, bike sharing, taxis, or short-term car rentals up to 30 days per year.
    • Housing costs: rent or mortgage capital and interest repayments if the employee lives within 10 km of the workplace or works from home at least 50 % of the time (assessed monthly).

    From 2026, all motorised options in this pillar must be zero-emission, except for taxis and short-term rentals.

      • Limited parking and traffic stress

        Encourage employees to take public transport or bike to work, reducing congestion and commuting time.

      • Housing too far from work

        The mobility budget can help employees move closer to their workplace or support remote working arrangements.

      • Complex reimbursements

        Managing multiple transport options can be time-consuming. Muto’s platform simplifies tracking and reporting of every expense.

      • Employee adoption

        Change takes time. Clear communication and easy access to tools encourage employees to embrace sustainable mobility.
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      Example scenario: Tom moves closer to work

      Tom lives 25 km from his office and drives a company car. Through the mobility budget, he decides to return the car and use his budget under Pillar 2.

      He starts commuting by train and e‑bike, and moves into an apartment 8 km from his workplace. His rent payments qualify because he lives within the 10 km limit.

      All his public transport, bike, and housing costs are fully tax-free, while his employer keeps total expenses cost-neutral. Tom gains flexibility, lowers his CO₂ footprint, and spends less time commuting.

      Explore the other 2 pillars of the belgian mobility budget

      Pillar 1 – Eco-friendly company cars 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