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April 21, 2026
This pillar is part of the Belgian Mobility Budget, allowing eligible employees with a company car to exchange it for an electric one. Many questions were raised regarding how to calculate the Mobility Budget for new company cars or for any of the other budget pillars. Consequently, two distinct methods were established to perform these calculations.
This pillar allows the employee to maintain a private company car, but they are no longer permitted to choose just any type of vehicle. To be eligible for Pillar 1, an employee must have already had a private company car or be entitled to one by contract. The budget allocated for the vehicle must be equal to or less than the established Mobility Budget.
When the Mobility Budget is insufficient to cover the associated costs and charges, the employee must pay the difference to the employer. Alternatively, the employer may treat this difference as a fringe benefit, which will then be subject to social security contributions and taxes.
If a leasing company reimburses an amount to the employer—for example, because the actual mileage of an eco-friendly company car is significantly lower than estimated—the employee's mobility budget must be increased accordingly. Any remaining balance at the end of the year falls under Pillar 3 and is paid out in cash.
To be considered under zero-emission standards, any car purchased or leased within the framework of the mobility budget must have been acquired on or after January 1, 2026.
As of January 1, 2026, employees are only permitted to choose company cars that emit zero CO2. Only electric cars are allowed; hybrids, diesel, and petrol vehicles are no longer eligible.
There are two methods for calculating the Total Cost of Ownership (TCO), a financial analysis that determines the cost of acquisition, operation, maintenance, and disposal of an asset. Employers who do not opt for the lump-sum calculation are required to perform their calculation based on actual costs as determined by the current Royal Decree.
This calculates the average annual gross cost of the employee's company car over the last 4 years (or the actual period of use if shorter). Only expenses included in the exhaustive list of the Royal Decree and outlined in the company’s car policy may be included.
This is the preferred method for companies because it eliminates the need to track detailed expenses, using a fixed formula instead. For the lump-sum method, the TCO is divided into a fixed part and a variable part.
The fixed part depends on the type of vehicle:
The variable part is common to both cases and is calculated by multiplying the estimated kilometers (6,000 private km + home-to-work distance x 2 x 200 days) by 30% of the current federal mileage allowance. This component is reduced to zero if the employee does not have a fuel/charging card or if energy is already included in the fixed part.
Calculation Formulas:
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