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Mobility Budgets in Belgium

The Belgian mobility budget is emerging as a smart, tax-efficient mobility solution for employees, and becoming a key part of every forward-thinking HR mobility strategy. 
 

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How it works

The mobility budget in Belgium offers structured mobility benefits for employees that support flexibility, tax efficiency, and sustainable commuting options. Spending is divided into three categories defined by law. Each category aligns with company car alternatives and fleet management alternatives that reduce emissions and costs. 

This gives employees real choice. With a mobility budget, an employee can lease an e‑bike, use public transport two days a week, receive a housing allowance for living near the office and cash out the leftover budget at the end of the year. 

Eligibility rules explained

Who Is eligible for the mobility budget?

To qualify for the mobility budget, these conditions apply:

  • The employer must have offered company cars for at least 36 consecutive months.
  • Employees must be eligible for a company car under the employer’s car policy.
  • A formal written agreement is required to opt in.
  • The mobility budget must be offered consistently and equitably to all eligible employees.
  • From 1 January 2026, all employers who provide company cars will be legally obliged to also offer the mobility budget.

The 3 categories 

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      Eco-Friendly Company Car

      Employees can pick a low-emission company car (≤95g CO₂/​km from 2026) and use leftover budget for other mobility benefits, combining flexibility with eco-friendly transport.
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      Sustainable Mobility Expenses

      This category includes tax-exempt sustainable commuting options such as public transport, bike leasing, shared mobility, housing near work, and walking incentives.
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      Cash Payout Option

      Unused mobility budget can be paid out in cash, subject to a 38.07% social security contribution but exempt from personal income tax, making it an attractive alternative to a company car.
    Benefits for everyone

    Why you need to offer mobility budgets

    Offering a mobility budget creates value on multiple levels. 

    For employers

    • Supports corporate social responsibility and reduce CO2 emissions.
    • Helps lower the Total Cost of Ownership (TCO) compared to managing a full fleet of company cars.
    • Helps boost employee satisfaction and retention.

    For employees

    • Offers real choice & flexibility. 
    • Employees can choose the transport options that align with their lifestyles. 
    • It’s a great option for hybrid & remote workers. 
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    You don’t know where to start? 

    Check out our step-by-step guide for HR teams to implement a mobility budget in your company

    Discover how Muto can help you!

    Keep track of employee spending effortlessly.
    Use a digital tool that automatically monitors budget usage across all three categories so you stay in control without the manual work.