Mobility Budgets in Belgium (2025): A Guide for HR & Fleet Managers

As work habits evolve and sustainability becomes a priority, the Belgian mobility budget is emerging as a smart, tax-efficient mobility solution for employees. It’s also becoming a key part of every forward-thinking HR mobility strategy. Employees are looking for greater flexibility in how they commute. Meanwhile, companies aim to control costs and boost efficiency. On top of that, policymakers are pushing for lower-emission transport.

In response, the Belgian mobility budget has emerged as a structured, tax-advantaged solution that meets all these needs. 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.

What is the mobility budget in Belgium? #

The Belgian mobility budget 2025 is an innovative solution for modern corporate mobility. In short, it allows employees to swap their company car for a flexible monthly budget. This budget can be used across a range of sustainable transport options—think public transport, shared bikes, eco-friendly cars, and housing near the workplace. Employers set the monthly amount, but all spending must fall under one of three legally defined categories. The three categories actively support more sustainable and flexible forms of commuting.

This policy is gaining traction—according to De Tijd, nearly 18,400 employees used the mobility budget in 2024. That is almost double the number from the year before. However, only 2.5% of eligible employers currently offer it. Analysts expect this number to grow rapidly because of upcoming legislation requiring its availability alongside company cars. Starting in 2026, Belgian law will require companies that provide company cars to also offer a mobility budget. This means the window to prepare is closing quickly.

How the mobility budget works: The 3 categories #

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.

Category #1: 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.

Category #2: 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.

Category #3: 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.

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

How mobility budgets work in real life #

To bring the three mobility budget pillars to life, we're going to look at an example. Meet Marie—a marketing manager who works remotely three days a week. In her case, traditional company car is underused and it's costly. However, with a mobility budget, she can:

• Lease an e-bike
• Use public transport two days a week
• Receive a housing allowance for living near the office
• Cash out the leftover budget at the end of the year

This hybrid setup demonstrates the power of mobility solutions for employees who need both flexibility and sustainability. The result is lower emissions, greater satisfaction, and much better alignment with corporate reduction goals.

Who is eligible for the mobility budget? #

Employers must offer the mobility budget as an alternative to a company car, not as an add-on. Employees are eligible if:

• They qualify for a company car under their current contract
• They’ve had access to a company car for at least 3 out of the past 12 months
• A formal written agreement is made between employee and employer

Employers must offer the budget consistently and avoid discrimination between employee groups.

Why offer a mobility budget? Benefits everyone #

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For employees #

Offering a mobility budget creates value on multiple levels. For many employees, it offers greater flexibility. They can now choose transport options that align with their lifestyle. Perhaps that means cycling, using public transport, or living closer to work.

In addition, the tax advantages make the mobility budget a financially attractive alternative to a traditional company car. The added flexibility is especially appealing to hybrid and remote workers. On top of that, choosing active mobility options like biking or walking also contributes to a healthier daily routine.

For employers #

For employers, the mobility budget is a powerful tool to support corporate social responsibility and reduce CO2 emissions. It can help lower the Total Cost of Ownership (TCO) compared to managing a full fleet of company cars. Meanwhile it also helps boost employee satisfaction and retention.

Ultimately, mobility budgets signal a shift toward a more modern, people-centric mobility policy. A shift that better aligns with worker expectations and government regulations.

Conclusion: why the mobility budget belongs in your 2025 mobility strategy #

The mobility budget is no longer just a nice-to-have. Rather, it’s becoming a strategic must for Belgian employers. As sustainability goals grow, commuting patterns change, and employees seek more flexibility, companies must adapt their approach to mobility.

By providing a mobility budget, you give employees the freedom to choose better and greener travel options. Mobility budgets also help you meet your HR and ESG goals. You will stay compliant with new regulations and manage mobility costs more effectively.

The key to start is taking a step-by-step approach. Segment your workforce, listen to their needs, and pilot a tailored approach. With the right tools and clear communication, you can scale your strategy. The earlier you implement, the more competitive—and sustainable—your company will be.

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