Federal mobility budget: coming your way in 2026
Driven by the rise of remote work, the need to avoid traffic congestion and a growing commitment to sustainability and green mobility, the federal mobility budget is gaining significant traction. As of 2026, substantial regulatory changes are expected, offering HR professionals a unique opportunity to rethink and optimize their mobility strategies.
A shift toward sustainability and alternative mobility
Employees entitled to a company car have, for several years now, the option to exchange it for a mobility budget. This allows them to use the value of their company car for an electric vehicle or other eco-friendly alternatives, such as an (electric) bicycle, shared mobility services, or a public transport subscription. Under certain conditions, even rent payments or mortgage repayments can be covered by the mobility budget.
Currently, employers can still decide whether or not to offer this mobility budget to their employees. However, this will change as of 1 January 2026. The federal government agreement includes a general obligation for employers to provide a mobility budget. This means that employers who already offer company cars will also be required to offer the mobility budget. While we are still awaiting the official publication of the revised rules in the Belgian Official Gazette, now is the time to start preparing.
Three pillars
When an employer implements the mobility budget within the company, employees can exchange their company car - or their entitlement to one - for a mobility budget. This budget can be freely allocated across three pillars, depending on the options made available by the employer:
Pillar 1
The employee may opt for an environmentally friendly company car.
Pillar 2
Any remaining budget after Pillar 1 can be used for a wide range of sustainable transport options, such as a bicycle, (organised) public transport, car sharing, etc. Employees living within 10 km of their workplace may also use the budget to cover rent or mortgage interest and capital repayments.
Pillar 3
If the budget is not fully spent under Pillars 1 and/or 2, the remaining amount is paid out in cash, after withholding a special employee contribution.
How to prepare?
Once the final rules are published, companies must be ready to act. Proper preparation is therefore essential.
Implementing the mobility budget not only involves administrative formalities and the drafting of several legal documents, but also includes being prepared regarding how to determine the total cost of ownership, the design of a broader mobility policy tailored to your company, and how to communicate this to your employees. Using a mobility platform can also be a helpful tool, particularly for managing the options under Pillar 2.
Legal assistance
Our labour law team is happy to assist you in all matters regarding the implementation of a mobility budget. Please do not hesitate to contact us via the contact details mentioned at the end of this newsletter.
