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

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 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.

What is the Mobility Budget in Belgium? #

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.

Key Stats:

• 18,400 employees used the mobility budget in 2024, nearly doubling from the previous year (De Tijd).
• 2.5% of eligible employers offer it, but this number is set to grow, especially with new regulations that will require companies offering company cars to also provide a mobility budget starting in 2026 (Belgian Government).

How the Mobility Budget Works: The 3 Key Categories #

The mobility budget is divided into three main categories that encourage sustainable and cost-effective commuting options:

1. Eco-Friendly Company Car

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.

2. Sustainable Mobility Expenses

This category includes a wide range of tax-exempt sustainable commuting options:

• Public transport: Trains, buses, metro, and trams.
• Bike leasing: Includes helmets, maintenance, and insurance.
• Shared mobility: Car-sharing, bike-sharing, and e-scooters.
• Housing near the workplace: Rent or mortgage for employees living within a specified distance from work.
• Walking incentives: Reimbursement for walking commutes, promoting a healthier lifestyle.

3. Cash Payout Option

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%), it remains exempt from personal income tax (Belgian Social Security). This flexibility makes the mobility budget an attractive alternative to a traditional company car.

Real-Life Example: How the Mobility Budget Works #

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:

• Marie can lease an e-bike for commuting to work when necessary.
• She uses public transport for her two office days.
• She receives a housing allowance for living near the office, reducing her commuting time and carbon footprint.
• Any unused portion of her budget at the end of the year is paid out as cash.

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.

Who is Eligible for the Mobility Budget? #

To qualify for the mobility budget, employees must meet the following criteria:

• They must qualify for a company car under their current employment contract.
• They have had access to a company car for at least 3 of the last 12 months.
• A formal written agreement between the employee and employer is required to opt-in for the mobility budget.

Employers must offer the mobility budget equitably to all eligible employees to avoid discrimination.

Why Offer a Mobility Budget? #

For Employees:

• Greater flexibility: Employees can choose transport options that align with their lifestyle, such as cycling, using public transport, or living closer to the office.
• Tax advantages: The mobility budget is a financially attractive alternative to a company car, saving on taxes.
• Health benefits: Active transport options like biking or walking contribute to a healthier lifestyle and better overall well-being.

For Employers:

• Corporate social responsibility (CSR): Offering a mobility budget helps companies meet sustainability goals and reduce CO2 emissions.
• Cost-effective: The mobility budget lowers the Total Cost of Ownership (TCO) compared to managing a fleet of company cars.
• Employee satisfaction: Providing employees with more control over their commuting options enhances job satisfaction and retention.

Why the Mobility Budget is Essential for Your 2025 Strategy #

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.

Next Steps:

• Segment your workforce: Understand the needs and preferences of different groups within your company to tailor the mobility budget.
• Pilot a mobility budget: Start by offering the budget to a small group of employees to gauge its effectiveness and scale gradually.
• Scale your approach: With the right tools and communication, you can expand the mobility budget strategy across your organization.

By implementing the mobility budget early, you’ll position your company as a leader in corporate mobility, enhancing both sustainability and employee engagement.

Sources: #

• De Tijd: Belgian news outlet providing insights into mobility budget usage.
• Belgian Government: Official government site with details on the mobility budget legislation.
• European Commission: Source for EU Green Deal and emissions-related information.
• Belgian Social Security: Information on the social security contribution rate.