The 2026 mobility budget: towards a mandatory change in your salary policy
October 2025 - From 1 January 2026, there will be a fundamental change in the salary policy of many SMEs: if, as an employer, you offer company cars to your staff, you will also be required to offer a mobility budget as an alternative. So, whereas this was previously a free choice, it is now a legal obligation.
This is a significant step for many SMEs, as a company car is often part of the salary package and is more attractive from a tax perspective than a regular salary. However, it is useful to view this not only as an obligation, but also as an opportunity. The mobility budget can help you work more sustainably and give your employees more flexibility.
What is the mobility budget?
The mobility budget is an annual amount that you allocate to employees who are entitled to a company car. They can use this budget in three ways:
An environmentally friendly company car: from 2026, these will only be fully electric.
Sustainable transport solutions: for example, bicycle hire, train or bus season tickets, shared mobility or even reimbursement of rent or mortgage payments near the workplace.
Payment of the remaining amount: any unused funds can be paid out at the end of the year.
This allows your employee to retain the freedom to choose what best suits their situation. For some, this will still be a car, for others a combination of bicycle and public transport.
Why make it mandatory now?
Until now, only 2.5% of Belgian employers with a company car also offered a mobility budget. This limited scope is not compatible with the federal government's climate objectives. Making the system mandatory aims to reduce carbon emissions and encourage companies to adopt a more environmentally friendly approach to mobility.
At the same time, the entry threshold is being lowered. The current rule that only employers who have been offering company cars for three years are eligible will be abolished. The conditions will also become stricter: only fully electric cars will still be eligible for the first pillar, and ceilings may be introduced for certain alternatives.
Uncertainties and challenges for SME entrepreneurs
The new rules may raise many questions for you. For example, what happens to current leases? Should you offer employees an alternative when their car has not yet been paid off? How should you deal with jobs that cannot do without a car, such as sales representatives or technicians?
There is also the administrative aspect. As an SME, you often do not have the same resources as a large company, and setting up and managing a mobility budget can be a major challenge.
And then there is freedom of choice: until now, you could decide for yourself whether the mobility budget was part of your salary policy. From 2026 onwards, you will be subject to restrictions in the following areas.
How can you prepare properly?
Although not all the details have been finalised yet, you can already take the first steps today to ensure a smooth transition later on:
Analyse your fleet and contracts: see which employees are eligible and which rental contracts are currently in place. This will give you visibility on your transition dates.
Map out the alternatives: what sustainable solutions are suitable for your employees? A worker in the city often has different needs than a worker in the countryside.
Define your budget policy: how much do you currently spend on company cars? This amount forms the basis of your mobility budget.
Find a management platform: digital tools can make it easier to manage your mobility budget and save a lot of administrative work.
Communicate clearly with your team: explain what is changing and the choices available to them. This is how you build trust and avoid resistance.
See it as an opportunity
The mobility budget is undoubtedly a radical change, but you can also take advantage of it. For your employees, it offers more freedom: some still want a car, but others prefer cycling or a more comfortable lifestyle closer to work. For you, as an employer, it can be an additional asset to attract and retain talent.
