All mobility updates in 2026

2026, a hard turn in mobility

Mobility budget, taxation, amounts... We listed the most important mobility changes for you to start 2026 with confidence.

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1. Mobility budget

The mobility budget for all is the big news of 2026, mandatory for all companies offering car in their salary packages. Companies will have until 1st January 2027 to comply, and until 1st January 2028 for smaller companies from 15 to 50 employees. Make sure you are ready, read our guidance here.

The yearly budget limits change as of January 1st, its minimum yearly amount is now 3.233€ and its maximum yearly amount is 17.244€. This means a mobility budget lower than 3.233€ needs to be raised to this amount while one higher than 17.244€ needs to be lowered to this amount. Besides this a TCO higher than the previous maximum of 16.875€ can potentially be raised in 2026 to the new maximum amount of 17.244€.

Make sure that none of your employees has a mobility budget higher than 1/5 of their total gross salary on January 1st.

2026 is also the year where combustion engine cars are not allowed within pillar 1 anymore (under certain conditions) and in pillar 2 as rental or shared car. All cars used now have to be emission free.

2. Taxation & company cars

Tax Deductibility in 2026:

• Electric and zero-emission vehicles: Still 100% tax-deductible in 2026 for cars purchased/leased before 1st January 2027.
• Non-zero-emission vehicles: From 1 January 2026, cars with CO₂ emissions (incl. fossil fuel cars and many plug-in hybrids) ordered in 2026 have no tax deduction right at all.
• Hybrid vehicles: Plug-in hybrids ordered after 1st January 2026 largely lose deductibility (except transitional cases), and fuel costs for hybrids become fully non-deductible. Electricity costs for charging remain deductible in line with electric cars.
• Fossil and hybrid cars ordered between 01/07/2023 – 31/12/2025 continue on the old transitional deductibility scale:
  
  • 2025 (tax year 2026): 75%
  • 2026 (tax year 2027): 50%
  • 2027: 25%
  • 2028: 0%

CO₂ Solidarity Contribution in 2026:

• Electric and zero-emission vehicles: Minimal contribution of 42,34€ per month due to their zero emissions.
• Non-zero-emission vehicles: Contribution increases significantly based on CO₂ emissions and fuel type. The solidarity factor rises from 2.75 to 4.00, further widening the gap with zero-emission vehicles.

BIK in 2026:

• From 1 January 2026, new Benefit-in-Kind (BIK) rates will apply, including the introduction of an A1 category for zero-emission vehicles.
• The BIK for 'false hybrids' is calculated not based on the CO2 emission of the vehicle concerned but based on the emission of a "matching vehicle equipped with an engine using exclusively the same fuel." If no matching vehicle exists, the CO2 emission value of the 'false hybrid' must then be multiplied by 2.5.

The European Commission concludes that the stated emissions of the plug-in hybrids are not reflecting their real-world usage. Plug-in hybrids, often emitting up to 3.5 times more CO₂ than claimed. The European Commission opposes new rules for the reporting of the CO₂ emissions of plug-in hybrids via the Euro 6e-bis Standard. This raises the CO2 value of plug-in hybrid cars, and thereby also raises the costs for employers and employees. This is due to higher BIK’s, CO₂-contributions, and reduced tax deductibility. This causes a future risk to choose a plug-in hybrid, as they are becoming significantly more expensive and less attractive.

3. Car taxes

There still isn’t a final, uniform national tax on electric cars in Flanders (or nationally) yet, but plans remain under discussion. If adopted, it could be based on power/weight/price, though no final rules were confirmed for 2026. This uncertainty continues from 2025.

In Flanders, Brussels & Wallonia:

• EVs remain exempt or enjoy significant reductions in road and registration taxes.
• Some discussions at regional levels continue around introducing new EV taxation in 2026, but there is no finalized formula yet.

4. Reimbursement of home charging

Circular 2024/C/77 clarifies the tax treatment of reimbursed electricity costs for charging a company car at home. Employers can choose to reimburse the costs based on actual electricity costs or via a fixed rate per kWh set quarterly by CREG. For the first quarter of 2026, the rates are:

• Flemish Region: 31.32 eurocents/kWh
• Brussels Region: 34.26 eurocents/kWh
• Walloon Region: 35.23 eurocent/kWh

The employer may also decide to pay only the lowest CREG rate to all employees of the company for simplification purposes. Higher reimbursements than the above rates are not allowed. No additional BIK will be charged if the refund follows the above rules.

5. Office chargers

In 2025 Belgium introduced the obligation to implement charging stations in existing non-residential buildings. The obligation depends on the region the company operates. The following rules still apply:

Flanders:

• Existing office parking (20+ spaces): Minimum 2 charging stations.
• New office parking (10+ spaces): Minimum 2 stations and infrastructure for every 4th parking space.
• Exception: No installation required if costs exceed 7% of renovation costs; costs below 7% must be implemented.

Wallonia:

• Office parking (10+ spaces): At least 1 charging station and infrastructure for every 5th parking space.
• Exception: Same 7% cost rule as Flanders, and when the company is a SME

Brussels:

• Office parking (10+ spaces): At least 10% of spaces must have charging points, with a minimum of 2 stations.

6. Public transportation

More trains will be put into service in the evening, certain IC connections will be reinforced at weekends and a suburban network will be expanded around Brussels, Antwerp, Ghent and Charleroi. The rail service will thus increase by 2% in 2026, with a total increase of 5% compared to 2023.

Adjustments are also planned during the week around Brussels, with an S4 train between Aalst and Brussels-Luxembourg every 30 minutes. The same applies to the S7 between Hal and Vilvoorde and the S3 between Denderleeuw and Geraardsbergen.

7. Allowances

The maximum quarterly reimbursement for business kilometres travelled by private car is €0.4326 per km for the first quarter of 2026. As always, employers must verify whether their sectoral Joint Committee applies the quarterly indexed system or the annual indexed system.
Under the annual indexation, the maximum tax-free reimbursement amounts to €0.4409 per km for the period from 1 July 2025 until 30 June 2026. Once a system is chosen, it must be applied consistently.

The bike allowance remains particularly attractive. The maximum tax-free bicycle allowance is €0.36 per km, with a yearly ceiling of €3,610. Any bicycle allowance exceeding these limits is subject to social security contributions and taxation.
In addition, the bicycle allowance under CAO 164 remains indexed at €0.29 per km, applicable from 1 January 2026, with a maximum of 40 km per day and the same annual ceiling of €3,610.

The forfait allowance for commuting or professional trips using own transport (such as scooter, on foot, or private car) remains up to €500 per year tax-free, subject to the applicable fiscal and sectoral conditions.