The mobility budget: advantages, eligibility and how it works
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Three out of four employees with a mobility budget spend part of it on housing costs. One in five chooses a vehicle without fossil fuel. And the number of users grew by 66% in 2023 compared to the year before (NSSO figures 2023). The mobility budget is growing. Fast.
But what does it actually deliver? For employers and employees? And who's eligible in the first place?
What is the mobility budget?
The mobility budget allows employees to exchange their company car (or the entitlement to one) for a budget. They spend it on sustainable mobility, a smaller electric car, housing costs or a combination. Whatever remains is paid out in cash.
The budget is based on the Total Cost of Ownership (TCO) of the company car being exchanged. In 2026, the minimum is 3,233 euros and the maximum is 20% of gross annual salary, with an absolute ceiling of 17,244 euros per year.
The system has existed since 2019 and works through three pillars:
Want to know more about each pillar? Read our complete overview of the three pillars of the mobility budget.
Advantages for employers
Cost-neutral and fully deductible
The mobility budget is budget-neutral. The amount equals the TCO of the company car, so your salary costs don't increase. Moreover, the full mobility budget is a deductible business expense for the employer.
Lower fleet costs
Not every employee needs a company car. Those who swap their budget for a bike, train subscription or shared car reduce your fleet costs. Fewer cars means less leasing, less insurance, less maintenance and fewer parking spaces.
Stronger employer branding
Flexible remuneration attracts talent. The mobility budget shows you're investing in freedom of choice, sustainability and modern working conditions. Especially with younger profiles, that makes the difference. See how other companies handle it on our cases page.
Simpler fleet management
Fewer company cars = less administration. And with a management platform like Mbrella, you centralise all expenses across the three pillars in one overview, including automatic payroll integration.
Lower CO2 emissions
The transport sector in Belgium emitted around 24.19 million tonnes of CO2 equivalent in 2022 (Statista). The mobility budget encourages employees to drive less and more sustainably. That contributes to your ESG goals and reduces your ecological footprint.
Advantages for employees
More net purchasing power
Pillar 2 expenses are fully exempt from taxes and social security contributions. A train subscription via the mobility budget costs the employee nothing. The same subscription paid from net salary costs tens of euros more. Check out concrete calculation examples of the mobility budget to see the difference.
Freedom of choice
Every employee chooses how to spend the budget. An electric bike on Tuesday, the train on Wednesday, a shared car on Friday. Or use the budget for rent or mortgage. That flexibility fits perfectly with hybrid working.
Finance housing costs
Those who live within 10 km of work or work from home at least 50% of the time can finance rent or mortgage payments via pillar 2. Fully tax-exempt. More about the conditions for housing costs in the mobility budget.
Cash payout
The balance remaining after pillars 1 and 2 is paid out with a special contribution of 38.07%. No withholding tax. Not taxable in personal income tax. In net terms, often more advantageous than a classic bonus.
Mobility tailored to your life
A young parent in the suburbs has different needs than a single person in the city centre. The mobility budget adapts. No one-size-fits-all, but mobility that moves with your situation.
Note: the legislative texts have not yet been definitively published. The principles are established, but details may still change. More info at SD Worx and Partena Professional.
Want to prepare your company? Read our step-by-step guide for implementing the mobility budget.
How does the mobility budget work in practice?
Example: an employee has a mobility budget of 10,500 euros per year.
- Pillar 1: chooses an electric car with a TCO of 7,000 euros
- Pillar 2: buys an electric bike (1,599 euros) + NMBS/SNCB subscription (564 euros) + De Lijn annual pass (580 euros) = 2,743 euros
- Pillar 3: remaining 757 euros paid out in cash (minus 38.07% = 469 euros net)
More calculation examples on our mobility budget page.
How Mbrella manages the mobility budget
Mbrella centralises the entire mobility budget on one platform:
- Pillar 1: lease cost processed automatically via integration with your leasing company
- Pillar 2: employees submit expenses via the Mbrella app or pay directly with Mbrella Pay
- Pillar 3: cash balance calculated automatically and synced with your social secretariat via payroll integration
- EV charging: home charging costs automatically reimbursed in line with CREG rates via Mbrella Charge
- Analytics: HR and finance teams get real-time insight into all mobility expenses
Frequently asked questions
Can an employee keep their own car and still take the mobility budget?
Yes. The employee exchanges the company car (or the right to one), but can of course keep their private vehicle.
What happens when changing roles?
The mobility budget is adjusted to the new job category. That can mean an increase or decrease. More about budget changes.
Can an employee submit expenses from before the mobility budget?
No. Only expenses incurred during the period in which the employee is entitled to the budget are accepted.
Where can I find all FAQs?
In our help centre with mobility budget FAQs.
Get started
The mobility budget is no longer a future concept. For companies with 50+ employees, it becomes mandatory from 2027. But even without the obligation, it's one of the smartest tools in your salary package.