Temporary Energy Support Package Gives Your SME More Flexibility for Mobility Costs
September 2026 - The federal government has developed a temporary energy support package that gives you, as an employer, more options to help offset your employees’ rising mobility costs. What changes should you be aware of?
Two measures are particularly relevant for your SME: a temporary increase in the commuting allowance and an adjusted calculation of the mileage allowance for business travel.
Up to 20% Extra for Commuting
Employers who already provide a commuting allowance can temporarily increase it by up to 20%. If you don’t have a policy in place yet, you can also temporarily introduce a new allowance. This measure applies to employees who commute using their own car, motorcycle, or through carpooling. Employees with a company car are also eligible, provided that the employer does not provide a fuel or charging card or any other contribution toward fuel or charging costs.
For your SME, it is especially important that the increase is properly documented. This can be done, for example, through a collective bargaining agreement, employment regulations, or an employment contract, but also via email, an intranet announcement, or a note on the pay stub.
The reference for the calculation is the reimbursement rate you, as an employer, granted on April 1, 2026. For example, if you paid 0.20 euros per kilometer, you can temporarily increase that reimbursement by up to 20%.
Tax Credit Reduces Employer Costs
The temporary increase isn’t just beneficial for employees. As an employer, you may be eligible for a tax credit for the additional cost under certain conditions. This applies to reimbursements granted no later than October 31, 2026, for travel occurring between May 1 and July 31, 2026. The scheme applies to employers covered by the Collective Bargaining Agreement Act of December 5, 1968, and is applicable across various tax systems.
The tax credit is calculated based on the number of kilometers and the increase per kilometer. However, there is a cap:
a maximum of 20% of the reference allowance
a maximum of 0.10 euros per kilometer
If the increase remains within both limits, the additional employer cost is, in principle, fully compensated. If the increase exceeds these limits, compensation is only partial.
Does your company not yet offer a commuting allowance? In that case, the situation is different: the reference allowance is then zero, and the tax credit is only available if at least 0.10 euros per kilometer is granted.
The mileage allowance for business travel is also changing
In addition to commuting, the calculation of the mileage allowance for business travel has also been temporarily adjusted. Pursuant to the Royal Decree of July 13, 2017, the allowance for April, May, and June 2026 will be calculated monthly rather than quarterly. As a result, the amount will more quickly reflect current trends in fuel prices and other factors.
For April 2026, the adjusted allowance was 0.4571 euros per kilometer. For May, the amount was confirmed at 0.4841 euros per kilometer.
If you, as an employer, normally follow the annual indexation scheme, you need to be especially careful. The FPS Finance granted an exception for April through June, but the National Social Security Office (RSZ) is not following that leniency. Employers who are bound by the annual amount are therefore advised not to adjust their reimbursement during that period.
What should your SME do now?
It’s especially important to compare your own mobility policy with the temporary measures. Be sure to check:
what commuting allowance is currently being paid
whether an increase of up to 20% would be beneficial
which employees are eligible
how the adjustment is documented in writing
whether payroll is processing the allowance correctly
what mileage allowance applies to business travel within the company.
