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Time is ticking. As of January 1, 2026, employers in Belgium who offer company cars will – in principle - be legally required to also offer the Federal Mobility Budget (Mobility Budget) to their employees. This marks a major shift in the corporate mobility strategy. Are you prepared?
Why this matters
This reform is part of Belgium’s broader push toward sustainable mobility and greener commuting. While employees will still have the freedom to opt in or out, employers will no longer have a choice—the Mobility Budget must be offered alongside the company car.
What is the Mobility Budget?
The Mobility Budget allows employees to trade in their company car for a flexible budget they can spend across three pillars:
|
Pillar |
Description |
(Para)Fiscal Treatment |
|---|---|---|
|
Pillar 1 |
Eco-friendly company car (only electric vehicles allowed as of January 1, 2026) |
Treated similarly to a traditional company car: taxable as a benefit in kind (BIK), but exempt from social security contributions. |
|
Pillar 2 |
Sustainable transport and housing costs (e.g. public transport, bike leasing, rent, mortgage payments) |
Fully exempt from both taxes and social security contributions. |
|
Pillar 3 |
Cash payout of the remaining budget |
Not taxed and not subject to regular social security contributions, but a special employee contribution of 38,07% is due. |
Employers must offer at least one option from pillar 2 and always include pillar 3.
Why act now?
Implementing the Mobility Budget takes careful consideration:
- Budgeting: The Mobility Budget is based on the Total Cost of Ownership (TCO), not just the lease price. The TCO is the complete assessment of all costs related to owning, leasing, or renting a car throughout its lifecycle. The following costs are inclusive: purchase/lease/rental price, fuel and/or electricity costs, vehicle registration tax, road taxes etc. (non-exhaustive list).
- Policy updates: Your car policy, employment contracts, and payroll systems will need to be revised.
- Timing: Employees can only join the Mobility Budget once their current lease ends—so planning is key.
- Communication: Clear and transparent communication is essential—both with employees to set and manage expectations, and with key stakeholders such as payroll, finance, and leasing partners to ensure alignment and smooth implementation.
EY is your trusted partner
At EY, we are ready to guide you every step of the way:
- A tailored roadmap from design to deployment and hypercare
- TCO analysis and budget simulations
- Policy and contract updates
- An easy-to-use, user-friendly platform/tool that empowers employees to manage their budget and make informed mobility choices
- Seamless integration with payroll and other internal systems, ensuring minimal administrative burden
- Support in stakeholder communication, including leasing companies, payroll, finance, and more
Do not wait until the last minute. Reach out to your trusted EY advisor today and take the first step toward a future-proof mobility strategy.
Contact Details
- Hendrik Serruys, Partner
- Thomas Goorden, Senior Manager
- Lukas Heyrman, Senior