The way employees move around is changing rapidly. Company cars are gradually giving way to electric alternatives, public transport or shared mobility. Working from home has also fundamentally changed the way we look at mobility. This new reality? That is exactly where the mobility budget responds: this policy allows employees entitled to a company car to use their budget in a more sustainable and flexible way.
The mobility budget has been in continuous development since 2019. With the Easter Agreement, there are steps as of 1 January 2026 major reforms in force for this system. With this, the government wants to simplify the mobility budget on the one hand, and make it more widely applicable on the other. For companies, these adjustments raise questions and, as an employer, it is best to be prepared for them.
What is the mobility budget?
Since 2019, employees entitled to a company car have the flexibility to use that mobility budget in a more sustainable and flexible way. The interpretation can be done according to one's own needs in terms of commuting, with alls aim to reduce the number of company cars. Additional advantage? Employees pay no extra taxes in the process, as long as the spending falls within the legal pillars. The mobility budget rests on three pillars:
1. An eco-friendly company car
Employees can choose to spend (part of) their budget on a car, as long as it meets strict environmental standards. Today, that could be an electric or plug-in hybrid, but from 2026 may only be a completely emission-free car be chosen: only electric cars will then be eligible.
2. Mobility and accommodation costs
Those who abandon the car can spend their budget on alternatives such as an electric bike, public transport, shared mobility or housing costs closer to work. In this way, the mobility budget not only supports sustainable travel but also a better work-life balance.
3. Payout at favourable tax rate
What remains in the budget at the end of the year is paid out along with the January salary. A special employee contribution of 38,07%, which contributes to social rights such as pensions.
Why your company better bet on mobility budget 2026
Figures from Acerta show that the mobility budget is on a solid rise: more and more employees are swapping the company car for a more flexible and sustainable alternative - and more companies are also discovering its benefits. Besides the tax benefits, it provides other things for your company:
- Employer branding: attract new talent with an attractive, sustainable mobility offer.
- Sustainable image: reduce your CO₂ emissions and show that you are helping to build a green future.
- Cost control: Fewer company cars means less maintenance and more control over your mobility costs.
What will change in 2026?
From 2026, the mobility budget will get a solid update. The government wants to accelerate the sustainable mobility of employees and will therefore make the mobility budget no longer a non-binding option but a Mandatory choice for employers offering company cars.
Until now, employers could decide for themselves whether to introduce the system, but that freedom is thus disappearing. Moreover, work is under way on a future scenario in which the mobility budget will be accessible to all employees, not just for those who have a company car today.
Important to know: it remains plans for now. No final legislation has been voted on yet, so the concrete details may still change. Still, it pays for companies to start looking into what is coming now.
Mobility budget for employers: mandatory alternative
Today, employers can decide for themselves whether to offer a mobility budget. From 2026, that will change: those offering company cars, should also provide a mobility budget as an alternative. As a company, you would therefore do well to prepare. Take a timely look at your current mobility policy, update your car policy and inform your employees about the possibilities of this policy.
Employee mobility budget: expansion to all employees
Eventually, the government also wants to open the mobility budget to all employees, including those not entitled to a company car. Think of employees with a commuting allowance or other travel allowances. This extension is still some time away, because before that happens, the necessary fiscal, legal and administrative adjustments have to be made.
Simplifying the mobility budget
Today, the mobility budget is anything but simple: the rules vary by sector, means of transport and type of expenditure. That is why the government is working on a simplified and streamlined system with uniform forms of reimbursement and digital tools for cost management.
This should not only reduce the administrative burden, but also increase legal certainty and transparency. The challenge lies in developing a calculation method that will stable, user-friendly and applicable is for every type of business.
The existing (para)fiscal benefits of the system will be maintained in the Pace agreement, although some rules are tightened
- Electric cars as standard: vanfrom 2026, only fully electric company cars will be eligible within this pillar, in line with the car tax reform.
- Supervised sustainable mobility: bicycle leasing, public transport, shared mobility and other green alternatives remain exempt from taxes and social contributions. However, the government may introduce caps on certain expenditures, which may indicate tighter regulation.
- Option cash remains: hhe part of the budget not spent through pillar 1 or 2 can still be paid out in cash. This amount remains subject to a fixed social contribution of 38.07%, but is exempt from withholding tax.
How to prepare your company for mobility budget 2026?
The reforms around the mobility budget are causing questions and uncertainty for many companies. Yet, above all, this moment offers new opportunities. By committing to the 2026 mobility budget now, you as an organisation will not only make a smart tax choice, but also position your company as sustainable, innovative and attractive for applicants and employees alike.
The transition to a future-oriented mobility policy requires preparation, vision and cooperation. These five steps will put your company on the right track towards 2026:
- Analyse your current mobility policymap how many employees today have a company car or a mobility allowance. Check which alternatives are realistic in your organisation: electric cars, bicycle leasing, public transport or hybrid solutions.
- Work out a clear policy: Translate the mobility budget into concrete and understandable choices. Determine which vehicles, cycling budgets or housing costs eligible. A transparent framework provides clarity for both HR and employees.
- Involve HR, finance and communications: A successful mobility policy is the result of teamwork. HR creates support and monitors the policy, finance monitors fiscal optimisation, and communication ensures that the story is told correctly and motivatingly internally.
- Invest in sensitisation: heyt mobility budget only really works if employees understand what it brings them. Organise information sessions, share practical FAQs and show via simulations how the mobility budget can provide financial and ecological benefits.
- Choose the right partners: engage a reliable mobility partner or social secretariat to support the system administratively and operationally. This way, you will avoid mistakes, save time and increase employee engagement.
Conclusion: build a future of sustainable mobility now
The Mobility Budget 2026 heralds a new era of sustainable and flexible mobility. As an employer, those who anticipate these changes now will not only strengthen their fiscal position, but also their attractiveness as an employer.
2026 may seem a long way off, but the companies that overhaul their mobility policies today will soon be leading the way - with more choice, fewer emissions and stronger employee engagement.
Our tip? Start rethinking your mobility policy now and build a future where sustainable mobility makes a difference.
