Everything about the new mobility budget

The mobility budget is the mobility topic of the year. Since 2026, several important changes have come into force, making it essential for employers to regularly review their mobility policies and payroll processes.

The biggest change? Only fully electric vehicles are now eligible under Pillar 1 of the mobility budget. Plug-in hybrids and low emission combustion vehicles no longer qualify for new orders or lease contracts signed from 1 January 2026 onward.

At the same time, the Belgian government is preparing a phased mandatory rollout of the mobility budget for employers offering company cars:

• companies with 50+ employees: expected from 2027
• companies with 15 - 49 employees: expected from 2028
• companies under 15 employees are currently excluded from the obligation

The indexed mobility budget thresholds for 2026 are:

• minimum: €3,233/year
• maximum: €17,244/year or 20% of gross annual salary

How can companies keep their mobility budget compliant?

To remain compliant with Belgian tax legislation, companies should:

• regularly update their mobility policies
• align payroll and HR processes with the latest rules
• verify eligible mobility expenses and EV conditions
• communicate legislative updates clearly to employees
• monitor annual indexation and tax changes

Mbrella is helping companies centralise mobility budgets, policy rules, payroll integrations, and mobility expenses in one platform, making it easier to adapt to legislative changes.

Your checklist for mobility budget compliance:

• Review mobility budget policies and employee eligibility
• Check EV-only and employees eligibility under Pillar 1
• Update payroll and reimbursement rules
• Check indexed minimum and maximum budget thresholds
• Inform employees about new mobility budget rules
• Keep an eye on future Belgian mobility legislation updates