Mobility budget 2026 in Belgium: pillars and amounts
If you are entitled to a company car, you can trade it for a mobility budget: the same money, but for an electric car, sustainable transport, your rent or mortgage, or a cash payment. Below you see how the three pillars work, how large your budget is and what it yields net compared with the car.
The three pillars
| Pillar | What you use it for | Social security and tax |
|---|---|---|
| Pillar 1: environmentally friendly car | A company car with zero CO2 emissions, so fully electric or hydrogen, with the related costs. | Same treatment as an ordinary company car: benefit in kind for you, CO2 contribution for your employer. |
| Pillar 2: sustainable transport and housing | Bicycle, speed pedelec, public transport, shared mobility and other sustainable means, plus rent or mortgage if you live within 10 km of your workplace. | Fully exempt from social security and tax. |
| Pillar 3: balance in cash | Whatever you did not spend in pillar 1 or 2 by the end of the year is paid out to you. | Special employee contribution of 38.07 percent, no tax; that contribution builds pension rights. |
Sources: FOD Mobiliteit, mobiliteitsbudget.be: de basisprincipes van het mobiliteitsbudget (checked on 3 November 2026); FOD Mobiliteit, mobiliteitsbudget.be: statuut van het mobiliteitsbudget (RSZ en belasting per pijler) (checked on 3 November 2026); FOD Mobiliteit, mobiliteitsbudget.be: waar kan je het mobiliteitsbudget aan besteden (pijler 2, huisvesting) (checked on 3 November 2026); RSZ, administratieve instructies 2026/1: het mobiliteitsbudget (checked on 3 November 2026)
The amounts for 2026
| What | Amount 2026 |
|---|---|
| Minimum budget per year | 3,233 euro per year |
| Maximum as a share of your gross annual pay | 20 % |
| Absolute maximum per year | 17,244 euro per year |
| Special employee contribution on the balance in pillar 3 | 38.07 % |
Sources: FOD Mobiliteit, tabel van de geïndexeerde bedragen van het mobiliteitsbudget (PDF) (checked on 3 November 2026); RSZ, administratieve instructies 2026/1: het mobiliteitsbudget (checked on 3 November 2026); FOD Mobiliteit, mobiliteitsbudget.be: hoe groot is het mobiliteitsbudget (formule en grenzen) (checked on 3 November 2026)
Company car or mobility budget?
Start from the car you are entitled to. We calculate what it costs you net, and what the same budget yields if you trade it in.
Net cost through the benefit in kind: ≈ €68 per month
In return you drive a fully paid car: no own purchase, insurance, maintenance or fuel.
Estimated annual budget: ≈ €10,579
If you spend everything in pillar 2 (bicycle, public transport, rent or mortgage within 10 km of work), every euro is fully exempt: €882 net spending power per month.
If you have everything paid out as cash (pillar 3), a 38.07% special contribution comes off but no tax: €546 net cash per month.
Converting everything, the budget yields at best €949 per month more than what the car costs you. In return, you arrange and pay for your own transport.
Rule of thumb: if you live close to work or drive little privately, the budget often wins. If you drive a lot, the car usually remains the strongest choice.
Indication. Budget per the statutory formula (catalogue value x 25% plus fuel component at 0.4452 euro/km, third quarter of 2026), capped at 20% of annual pay, minimum €3,233 and maximum €17,244. The CO2 solidarity contribution comes on top in reality. Net car cost at your marginal rate. Your employer determines the exact budget calculation (formula or actual costs).
Everything about the mobility budget is below; the company car has its own page: company car and benefit in kind→
Who can get a mobility budget?
The initiative lies with your employer: they decide whether to introduce the mobility budget, and must already have provided company cars for at least 36 uninterrupted months, unless the company is younger than 36 months and has at least one company car.
You qualify if you have a company car or are entitled to one on the basis of your function category. A car granted to you individually, for instance through your seniority, cannot be converted. Since 1 January 2022 there is no waiting period any more: you need not have had the car for a number of months first.
Sources: FOD Mobiliteit, mobiliteitsbudget.be: werkgevers (invoering, 36 maanden bedrijfswagens) (checked on 3 November 2026); RSZ, administratieve instructies 2026/1: het mobiliteitsbudget (checked on 3 November 2026); FOD Mobiliteit, mobiliteitsbudget.be: werknemers (wie in aanmerking komt, wachttijd afgeschaft) (checked on 3 November 2026)
How large is your budget?
Your budget is the annual total cost of the car you are entitled to, including fuel, insurance and taxes. In 2026 it lies between 3,233 euros and a fifth of your gross annual pay, with an absolute maximum of 17,244 euros. Those limits have been indexed every year since 2024.
Your employer may take the actual cost or the flat-rate formula from the royal decree of 10 September 2023, in force since 1 January 2024. For a purchased car that is 25 percent of the catalogue value plus the CO2 contribution; for a leased car the annual lease cost plus the costs outside the contract, the non-deductible VAT, the tax on non-deductible car costs and the CO2 contribution.
If you have a fuel or charging card, a fuel component is added: (6,000 plus your one-way commuting distance times 2 times 200) times 30 percent of the federal kilometre allowance. That allowance is 0.4452 euros per kilometre from 1 October to 31 December 2026 and changes every quarter. The flat-rate choice applies for three years.
Sources: FOD Mobiliteit, mobiliteitsbudget.be: hoe groot is het mobiliteitsbudget (formule en grenzen) (checked on 3 November 2026); FOD Mobiliteit, tabel van de geïndexeerde bedragen van het mobiliteitsbudget (PDF) (checked on 3 November 2026); RSZ, administratieve instructies 2026/1: het mobiliteitsbudget (checked on 3 November 2026); Securex Lex4You, nieuwe berekeningsformules voor het mobiliteitsbudget (13 oktober 2023, KB van 10 september 2023) (checked on 3 November 2026); Omzendbrief nr. 771 van 16 september 2026, aanpassing van het bedrag van de kilometervergoeding (Belgisch Staatsblad van 29 september 2026) (checked on 3 November 2026)
Paying rent or mortgage with pillar 2
If you live within a 10 kilometre radius as the crow flies of your normal workplace, you may use pillar 2 to pay your rent, or the interest and since 2022 also the capital repayments of your mortgage, fully exempt. If you work from home for most of the month, your home can count as your normal workplace if your employer can prove it.
Source: FOD Mobiliteit, mobiliteitsbudget.be: waar kan je het mobiliteitsbudget aan besteden (pijler 2, huisvesting) (checked on 3 November 2026)
Will the mobility budget become mandatory?
In early 2026 the government decided that employers who offer company cars must introduce a mobility budget: at the earliest from 1 January 2027 for companies with at least 50 employees and from 1 January 2028 for companies with 15 to 50 employees; smaller employers are left out. On 3 November 2026 no law has been adopted yet; there is only a preliminary draft, on which the social partners gave their opinion on 29 April 2026. Until that law is in the Official Gazette, the budget remains a free choice of your employer.
Sources: Securex Lex4You, verplicht mobiliteitsbudget ten vroegste vanaf 2027 (21 januari 2026) (checked on 3 November 2026); Securex Lex4You, verplicht mobiliteitsbudget vanaf 2027: stand van zaken (12 mei 2026) (checked on 3 November 2026)
Frequently asked questions
Can I have my whole mobility budget paid out in cash?
Yes. If you spend nothing in pillar 1 or 2, you receive the whole budget as the balance in pillar 3. A 38.07 percent special employee contribution is deducted, but no tax. The comparison above sets that against the net cost of the car.
Sources: FOD Mobiliteit, mobiliteitsbudget.be: de basisprincipes van het mobiliteitsbudget (checked on 3 November 2026); FOD Mobiliteit, mobiliteitsbudget.be: statuut van het mobiliteitsbudget (RSZ en belasting per pijler) (checked on 3 November 2026)
Can I combine a company car with a mobility budget?
Only through pillar 1: you then choose a zero-emission company car within the budget and spend the rest on pillar 2 or 3. Keeping your ordinary company car and getting a budget on top is not possible: the budget replaces the car or the right to it.
Sources: FOD Mobiliteit, mobiliteitsbudget.be: de basisprincipes van het mobiliteitsbudget (checked on 3 November 2026); FOD Mobiliteit, mobiliteitsbudget.be: werknemers (wie in aanmerking komt, wachttijd afgeschaft) (checked on 3 November 2026)
Does the mobility budget count for my pension and holiday pay?
The balance in pillar 3 does count for your pension: the special contribution builds social rights, except the right to annual holidays. Pillar 2 is fully exempt and therefore counts for nothing.
Sources: FOD Mobiliteit, mobiliteitsbudget.be: de basisprincipes van het mobiliteitsbudget (checked on 3 November 2026); FOD Mobiliteit, mobiliteitsbudget.be: statuut van het mobiliteitsbudget (RSZ en belasting per pijler) (checked on 3 November 2026)
General information based on the law and the sources listed. Your collective agreement, your contract and your payroll provider or union remain decisive for your own situation.
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