Mobility budget

The federal mobility budget lets you trade a (right to a) company car for an annual budget: in 2026 at least 3,233 and at most 17,244 euros (capped at 20 percent of your gross annual salary). You spend it on a more environmentally friendly car, sustainable mobility or housing close to work; the remainder is paid out in cash after a social security contribution.

The three pillars

Pillar 1: an environmentally friendly car; from 2026 only fully electric cars qualify. Pillar 2 is fiscally the most favourable (fully exempt): (electric) bicycles and subscriptions, public transport, shared mobility, and even your rent or mortgage repayment if you live within 10 kilometres of work or mainly work from home. Pillar 3 is the balance: cash at the end of the year, after an employee contribution of 38.07 percent but without tax.

How much is your budget?

The budget is based on the total employer cost of the car you are entitled to (TCO): either the actual annual costs or a statutory formula. In 2026 a minimum of 3,233 euros applies and a maximum of 20 percent of your gross annual salary, with an absolute ceiling of 17,244 euros. For an average mid-range car the budget often lands between 6,000 and 10,000 euros per year.

Who is it attractive for?

If you live close to work, like cycling or drive little, pillar 2 often yields more net benefit than the car itself, especially through the rent or mortgage option. If you drive a lot or long private distances, the company car usually remains stronger. Calculate both scenarios with the benefit calculator on the company car page and the gross-to-net calculator.