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Mobility Budgets in Belgium

a guide for HR teams 

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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.
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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.
    The benefits

    Why you need to implement a mobility budget 

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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

    Read now

    How Muto can help you 

    To keep track of how employees use the budget, use a digital tool that automates monitoring across the three categories.

    Discover Muto