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 forward-thinking HR mobility strategies. Employees are looking for flexible commuting options, while companies aim to control costs, boost efficiency, and meet sustainability goals. Policymakers are also pushing for lower-emission transport, which has accelerated the adoption of this mobility solution.
In this guide, we’ll explore the Belgian mobility budget, how it works under Belgian law, its benefits for both employers and employees, and why it’s a vital part of your 2025 corporate mobility strategy. We’ll also answer common questions about eligibility and real-life applications, helping you make the best decisions for your workforce.
The mobility budget 2025 is a flexible and innovative solution allowing employees to swap their company car for a monthly budget that can be spent on various sustainable transport options. This budget can be used for eco-friendly cars, public transport, bike leasing, and housing near the office. Employers set the monthly amount, and employees are encouraged to use the funds sustainably, with specific guidelines for how the budget can be spent.
The mobility budget is divided into three main categories that encourage sustainable and cost-effective commuting options:
Employees can choose a low-emission company car that meets strict emission standards (≤ 95g CO₂/km from 2026). If the car costs less than the full budget, employees can allocate the remaining funds to other mobility benefits. This option provides flexibility while also promoting eco-friendly transportation choices.
This category includes a wide range of tax-exempt sustainable commuting options:
If employees don’t use their full budget by the end of the year, they can receive a cash payout. While the payout is subject to a social security contribution (38.07 percent), it remains exempt from personal income tax (Belgian Social Security). This flexibility makes the mobility budget an attractive alternative to a traditional company car.
Let’s take a look at a real-world example of how the mobility budget benefits employees and employers alike. Meet Marie, a marketing manager working remotely three days a week:
This hybrid approach shows how the mobility budget can provide flexibility, promote sustainability, and help employees align their mobility choices with their personal needs and the company’s sustainability goals.
To qualify for the mobility budget, employees must meet the following criteria:
Employers must offer the mobility budget equitably to all eligible employees to avoid discrimination.
The mobility budget is becoming a must-have for Belgian employers. As sustainability goals grow and commuting patterns shift, companies must adapt their mobility strategies to stay competitive. Offering a mobility budget allows employees the flexibility to choose greener transport options that align with their personal needs while supporting HR and ESG goals.
By implementing the mobility budget early, you’ll position your company as a leader in corporate mobility, enhancing both sustainability and employee engagement.
Employee mobility is changin fast… in this guide, we break down the top three mobility priorities for 2026 to help you create strong programs for the year ahead.
In the final article of our TCO series, we show how to apply the two mobility budget formulas step by step in a Belgian context. Learn how to map employee spending, apply tax and VAT rules, factor in indirect costs, and compare outcomes with a company car. The result is a practical method to turn TCO calculations into clear, data-driven mobility decisions.
In this second article of our TCO series, we move from theory to practice. You will discover two complementary formulas that help employers calculate, compare, and optimise the real cost of the mobility budget. Learn how to assess cost neutrality versus company cars, understand the impact of the three-pillar system, and gain a more accurate view of actual employer costs.
