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.
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.
The budget is split freely across 3 pillars. For soft mobility (pillar 2), the tax advantage is total — ideal for an electric bike.
The employee can choose a less polluting company car. From 1 January 2026, only 100% electric vehicles will be eligible for this pillar.
This pillar covers sustainable mobility solutions: bike (electric or not), scooter, train or bus pass, carpooling, etc. This is where KAMEO comes in.
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, 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.
Pillar 2 (bike + public transport) is fully exempt — Julien saves ~€40 in tax every month on this item alone.
The 2024 law made the Mobility Budget progressively mandatory for employers who provide company cars.
Fewer than 15 workers: Very small businesses remain exempt from the obligation, but can of course offer the scheme voluntarily.
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.
