Belgian legal scheme

Mobility Budget: swap your company car for an electric bike

The Mobility Budget is a Belgian legal scheme that allows your employees to convert their company car into sustainable mobility alternatives — including an electric bike on lease, fully exempt from taxes and social contributions.

0%
Social contributions (pillar 2)
0%
Income tax (pillar 2)
17 244 €
Max budget per year
2027
Mandatory for 50+ workers
What exactly is it?

A budget the employee chooses how to spend

The Mobility Budget is a Belgian government measure (law of 17 March 2019) that allows employees with a company car to give it up — or downgrade to a lower category — and receive an equivalent budget to invest in more sustainable mobility solutions.

This budget can reach the full value of their company car, within a range of €3,233 to €17,244 per year, and cannot exceed 20% of the employee's gross annual salary.

Good to know: The employer must have provided a company car for at least 3 months. The employee must also have had one (or been entitled to one) for at least 3 months.

Eligibility conditions

The employee must have had a company car for at least 3 months
The employer must offer the scheme to their staff
The budget is capped at 20% of gross annual salary
Budget between €3,233 and €17,244 per year
How the scheme is structured

The 3 pillars of the Mobility Budget

The budget is split freely across 3 pillars. For soft mobility (pillar 2), the tax advantage is total — ideal for an electric bike.

Pillar 1

More eco-friendly electric car

The employee can choose a less polluting company car. From 1 January 2026, only 100% electric vehicles will be eligible for this pillar.

Best for bikes
Pillar 2

Soft mobility & public transport

This pillar covers sustainable mobility solutions: bike (electric or not), scooter, train or bus pass, carpooling, etc. This is where KAMEO comes in.

0% social contributions
0% income tax
€0.00 benefit in kind (BIK)
Pillar 3

Net cash — at 38.07%

The unused balance from pillars 1 and 2 can be received as cash. This cash is taxed at a flat rate of 38.07% (solidarity contribution). No extra employer contributions.

For the employer

Additional employer contributions0%
Budget impact vs carNeutral
Administrative proceduresSimplified

For the worker (pillar 2)

Social contributions0%
Income tax0%
Benefit in kind (BIK)0,00 €
Tax advantages

Win-win for employer and employee

For the employer, the Mobility Budget is completely neutral: no additional employer contributions on any of the 3 pillars. The cost remains identical to that of the replaced car.

For the employee, pillar 2 is particularly advantageous: no social contributions, no taxes, no benefit in kind. It's an immediate net gain.

Concrete example

Julien, sales rep with a €9,000 Mobility Budget

Julien
Sales representative — Mobility Budget €9,000/year
9 000 €
Mobility Budget / year
Smaller electric car
Pillar 1 — lower-category vehicle
4 200 €
Train + bus pass
Pillar 2 — public transport
1 500 €
KAMEO electric bike on lease
Pillar 2 — 0% tax · 0% contributions · €0 BIK
1 428 € (119 €/mois)
Net cash
Pillar 3 — taxed at 38.07% solidarity contribution
1 872 €

Pillar 2 (bike + public transport) is fully exempt — Julien saves ~€40 in tax every month on this item alone.

Rollout timeline

Soon mandatory for all companies

The 2024 law made the Mobility Budget progressively mandatory for employers who provide company cars.

2027
Mandatory for companies with 50+ workers
From 1 January 2027, every employer with 50 or more workers must offer the Mobility Budget.
2028
Mandatory for companies with 15–49 workers
From 1 January 2028, employers with 15 to 49 workers are also required to comply.

Fewer than 15 workers: Very small businesses remain exempt from the obligation, but can of course offer the scheme voluntarily.

Our role

KAMEO Bikes: your bike partner for the Mobility Budget

KAMEO offers an all-inclusive long-term rental formula (LTR) perfectly suited to pillar 2 of the Mobility Budget. One fixed monthly payment, no surprises.

  • +200 models of electric bikes, city bikes, MTBs and cargo bikes
  • Comprehensive insurance and assistance included
  • Maintenance & repairs covered — mobile workshop on-site at your company
  • Full support: from setup to ordering by your employees

The KAMEO all-inclusive formula

Bike of your choice
+200 models, all categories, major brands
Maintenance & repairs
Mobile workshop on-site or in-store — included in the contract
Comprehensive insurance
Theft, damage, liability — full coverage
Everything included in one fixed monthly payment

Ready to implement the Mobility Budget?

Our teams support you every step of the way: situation analysis, setup with your social secretariat, presentation to your employees and bike ordering.

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