More than 85% of the companies that will be required to offer a mobility budget in 2027 have not yet started preparing. That is the finding of a study by Acerta. For employers with 50 or more employees, the deadline is 1 January 2027. That may sound far away. But anyone who waits until autumn to get started will quickly discover that implementation goes beyond a simple administrative formality.
The federal government approved a preliminary bill on 9 January 2026 that frames this obligation. The mobility budget has existed on a voluntary basis since 2019. It is now set to become a legal obligation for a large share of Belgian employers. The question is no longer whether you need to introduce it, but how to do it correctly.
In this article, you will find a concrete answer to three questions: is your company affected, how does the mobility budget work in practice, and what should you arrange now?
Is your company affected? The two conditions to check
Not every company falls under the new rules. Two cumulative conditions apply.
Condition 1: company size determines the deadline
| Company size | Obligation applies? | Deadline |
|---|---|---|
| 50 or more employees | Yes | 1 January 2027 |
| 15 to 49 employees | Yes | 1 January 2028 |
| Fewer than 15 employees | No | Permanently exempt |
The threshold applies to the entire workforce — not only to employees with a company car.
Condition 2: company cars provided for more than 36 months
You must have offered company cars for more than 36 months. That period may have been interrupted. If you have only recently built a car fleet, you are not yet affected until those 36 months are reached.
A concrete example: a company with 80 employees and a five-year-old fleet is required to offer the mobility budget from 1 January 2027. A company with 35 employees and a four-year-old fleet has until 1 January 2028.
Important: employees remain free to keep their company car. The obligation lies with the employer to offer the choice — not with the employee to accept it.
What employees can do with their budget: the three pillars
The mandatory mobility budget is structured around three pillars. As the employer, you decide which pillars to activate. Your employees then choose how to use their budget.
Pillar 1 — a zero-emission company car
Employees swap their current car for a fully emission-free vehicle. Since 1 January 2026, only zero-emission vehicles are eligible for pillar 1. Any remaining budget flows to pillar 2 or pillar 3.
Pillar 2 — sustainable mobility (the most tax-efficient)
Budget allocated to pillar 2 is exempt from withholding tax and social security contributions. That makes this pillar the most attractive option for most employees. Eligible spending includes:
- public transport subscriptions
- shared mobility (car, bike, scooter)
- purchase or leasing of a bike (electric or classic)
- housing costs close to the place of work
Pillar 3 — the balance in cash
What remains after pillars 1 and 2 can be paid out in cash. A special employee contribution of 38.07% applies. This is the least tax-efficient option — but one you can still include as an employer.
How to calculate the right amount: the TCO method in three steps
The mobility budget is based on the Total Cost of Ownership (TCO) of the company car the employee gives up. This total cost includes leasing or purchase, maintenance, insurance, fuel and taxes.
The calculation runs in three steps:
- determine the annual TCO of the company car for each affected employee
- check the legal limits — in 2026, minimum €3,233 and maximum €17,244 per year. The budget may not exceed one-fifth of the total gross salary
- set the individual budget for each employee based on steps 1 and 2
Two points to watch:
- the amounts are indexed every year
- for an employee who recently joined a car plan, the budget can be granted pro rata
No two employees automatically receive the same budget. TCO varies from one car to the next. A rigorous calculation avoids later payment errors.
5 steps to be ready for 1 January 2027
Setting up a mobility budget takes longer than most HR teams expect. Starting now means building a solid foundation and avoiding last-minute decisions.
- check your scope — count the total workforce and assess how long you have been offering company cars
- map your car fleet — which employees have a company car, what is the TCO per car, when do the leasing contracts expire?
- calculate individual budgets — based on TCO per employee and the applicable legal limits
- choose a management platform — it simplifies administration, from budget tracking to reimbursements in pillar 2
- communicate early — explain the options available, give concrete examples per pillar and leave enough time for questions
Practical advice: do not wait for current leasing contracts to expire before starting to prepare. Implementation — platform selection, calculations and internal communication — takes at least three to six months.
Start now, avoid the rush
The mobility budget is set to become a fixed part of the salary package in thousands of Belgian companies. The deadline for employers with 50 or more employees is 1 January 2027 — and the vast majority is not yet ready. Starting now means turning a legal obligation into a real benefit for your employees.
