What is Pillar 2 of the Mobility Budget?

Pillar 2 is part of the Belgian Mobility Budget, which allows employees entitled to a company car to forgo their vehicle in exchange for various benefits, such as public transport subscriptions and housing expense assistance, among others. These benefits are highly attractive to Mobility Budget beneficiaries; in fact, this pillar is a clear favorite, growing by +22% in 2025 alone according to ACERTA.

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How to calculate your budget? (TCO)

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It is important to note that the Mobility Budget amount is equivalent to the total annual gross cost that the company car represents for the employer. This integrates operational financing and fuel costs, as well as all tax charges, social security contributions, and the solidarity contribution required by current regulations. Visit our article where we explain it in great detail.

The Mobility Budget amount is adjustable in the event of job changes or promotions; it may increase or decrease to align with the budget specifically assigned by the company's salary system to the employee's new functional category.

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What is Pillar 2?

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‍By giving up a private company car, Pillar 2 allows the Mobility Budget to be used to finance sustainable means of transport within both Belgium and the European Economic Area (EEA). Any action taken with Pillar 2 funds will be free of social security charges and taxes.

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Soft Mobility (Mobilité Douce)

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‍Within the soft mobility category, the budget covers the purchase, rental, leasing, maintenance, and mandatory equipment for:

• Bicycles and cycles: Manual, electric, or motorized.
• Personal mobility devices: Electric scooters, unicycles, etc.
• Mopeds and motorcycles: Only 100% electric models (zero emissions).
• Motorized tricycles and quadricycles: These must be electric, designed for passenger transport, and, in the case of quadricycles, must have a closed cabin.

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Public Transport

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‍Regarding public transport, the budget finances the following expenses:

• Transport subscriptions: Covers both the employee's subscriptions and those of family members living under the same roof.
• Individual tickets: Purchase of public transport tickets (train, bus, metro, etc.).

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Housing Expenses and more

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‍The following expenses are also considered sustainable means of transport and can be financed through the budget:

• Housing expenses: Includes rent, interest, and capital amortization of mortgage loans, provided the home is located within a 10 km radius of the workplace. However, if you work from home at least 50% of the time (monthly average), your home is considered a workplace.
• Mileage allowance: Compensation for commutes between home and work carried out on foot or via personal mobility devices (such as non-motorized scooters), up to the established legal limit.
• Parking fees: Parking costs derived from the use of public transport.
• Specific benefits: Other tax advantages provided for in the regulations (such as the classic bicycle allowance).

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Shared Mobility and On-Demand Services

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Pillar 2 also finances the use offlexible transport throughout Belgium and the European Economic Area:

• Car sharing and carpooling: Covers car sharing services and carpooling, whether through company fleets or private vehicles (2, 3, or 4 wheels).
• Taxis and VTC: Includes taxi rides and chauffeur-driven rental services (such as Uber).
• Car rental: You may rent vehicles without a driver for personal use (e.g., for holidays) for a maximum of 30 calendar days per year.

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MyMove

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‍At MyMove, we help companies transform their corporate fleets into shared fleets—or, for companies that already have one, transform their shared fleet into a 100% digital experience through:

• Keyless System: No more physical keys and the logistical problems they entail.
• Dynamic Dashboard: All information regarding your fleet in real time.
• Mobile App: So your users can pay, reserve, and open vehicles—everything they need in one place.

Unlock 100% digital shared mobility. Contact us for a free demo or to learn more about our services.

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Other related articles:

What is Pillar 1 of the Mobility Budget?

What is Pillar 3 of the Mobility Budget?

What is a mobility budget and how can I use it?

Can I benefit from a mobility budget?

What is the amount of my mobility budget and how can I calculate it?

How is the mobility budget taxed?

Sick leave, overspending, indexation, the ins and outs of the mobility budget

Which steps should I take to receive a mobility budget from my employer?

New Mobility Budget Rule for 2027