Mobility Budget 2026 — What your company needs to know
Mobility Budget 2026 — What your company needs to know
On 9 January, the Council of Ministers approved a draft preliminary act to implement the first phase of the mobility budget reform, as provided for in the Government Agreement. The Government therefore plans to transform the current mobility budget into a mandatory scheme. In view of these forthcoming changes, we take this opportunity to review with you the general principles of the mobility budget and to highlight the aspects that are expected to change.
The mobility budget allows an Employee holding a company car to exchange that benefit for a budget usable across three pillars. This article explains, clearly and practically, the rules applicable in 2026, recent changes and the decisions to take in your internal policy.
Principle and available choices:
Each year, the Employee chooses how to use their mobility budget among three pillars.
Some changes to the mobility budget came into effect on 1 January 2026, as described below:
The mobility budget is expected to move from a voluntary system to a phased mandatory scheme:
The obligation applies when company cars have been in place for over 36 months.
You may, however, provide that the Employee must wait until the expiration of the lease/other usage agreement before conversion.
Since the mobility budget becomes mandatory, you cannot prevent employees in car-eligible positions from choosing it. If they choose the mobility budget, you may require them to allocate part of it to a Pillar 1 company car.
To anticipate inspections and avoid disputes, include clear clauses in your internal policy:
The mobility budget is evolving and becomes an important component of HR policy for companies that provide company cars. BDO supports Employers in adapting internal regulations, operational implementation, calculating fiscal and social impacts, and communicating with Employees.
Contact us for a personalized analysis and rapid compliance: we help you define clear procedures and apply them within the required timelines
- Reminder about the mobility budget:
The mobility budget allows an Employee holding a company car to exchange that benefit for a budget usable across three pillars. This article explains, clearly and practically, the rules applicable in 2026, recent changes and the decisions to take in your internal policy.
Principle and available choices:
Each year, the Employee chooses how to use their mobility budget among three pillars.
- Pillar 1 allows choosing a more environmentally friendly company car: as of 01/01/2026 this pillar is limited to zero-CO2 vehicles, which now excludes hybrids that emit CO2. Please note that you are not required to offer Pillar 1. If an Employee opts for a vehicle under Pillar 1, that choice is binding for the entire period of the lease.
- Pillar 2 covers sustainable transport modes and certain housing-related expenses: purchases, leasing, maintenance and equipment for bicycles and electric scooters, subscriptions and travel passes for Belgium and the EEA, zero-emission sharing solutions, vehicle rental without driver for up to 30 days, and, under strict conditions, a partial contribution to housing costs for Employees living near the workplace or working predominantly from home.
- Pillar 3 corresponds to the cash pay-out of the remaining balance after any use of pillars 1 and 2: the portion not used in pillars 1 and 2 is paid to the Employee once per year, no later than the salary payment for January of the following year. The cash portion is subject to a special contribution of 38.07% borne by the Employee.
- Changes applicable since 01/01/2026 :
Some changes to the mobility budget came into effect on 1 January 2026, as described below:
- Since 01/01/2026, pillar 1 is strictly reserved for zero-CO2 vehicles, which changes the options available to Employees who previously had hybrid cars.
- The minimum and maximum annual amounts of the mobility budget have been revised for 2026: the range is now from €3,233 to €17,244 per year. As a reminder, the amount granted cannot exceed one fifth of the Employee’s gross annual salary at the end of each calendar year.
- Transition from a voluntary to a mandatory scheme
The mobility budget is expected to move from a voluntary system to a phased mandatory scheme:
- Companies with fewer than 15 employees should be excluded from the mandatory regime.
- For companies with 50 employees or more the obligation should apply from 01/01/2027.
- For companies with less than 50 employees, but over 15 employees the obligation starts on 01/01/2028.
The obligation applies when company cars have been in place for over 36 months.
You may, however, provide that the Employee must wait until the expiration of the lease/other usage agreement before conversion.
Since the mobility budget becomes mandatory, you cannot prevent employees in car-eligible positions from choosing it. If they choose the mobility budget, you may require them to allocate part of it to a Pillar 1 company car.
- Clauses and provisions to include in your internal policy
To anticipate inspections and avoid disputes, include clear clauses in your internal policy:
- procedure for choosing and requesting the mobility budget,
- calendar for exercising the choice, waiting rules in case of ongoing leasing contracts,
- methods for calculating and paying the cash balance, and
- regular communication to Employees about the amounts granted and their fiscal consequences.
The mobility budget is evolving and becomes an important component of HR policy for companies that provide company cars. BDO supports Employers in adapting internal regulations, operational implementation, calculating fiscal and social impacts, and communicating with Employees.
Contact us for a personalized analysis and rapid compliance: we help you define clear procedures and apply them within the required timelines