Belgium Mileage Allowance Goes Up From October 1, 2026

Employees in Belgium who use their own vehicles for business travel may see a small increase in their mileage allowance starting October 1, 2026.

The maximum mileage allowance under the quarterly indexation system will rise from 0.4440 euro to 0.4452 euro per kilometer for the period from October 1 through December 31, 2026.

The change applies to professional trips made with a private vehicle. However, it does not mean that every employee in Belgium will automatically receive 0.4452 euro per kilometer.

Mileage allowance rises to 0.4452 euro

The quarterly mileage allowance will increase to 0.4452 euro per kilometer on October 1, 2026.

The previous rate was 0.4440 euro per kilometer and applied from July 1 through September 30.

That means the increase is just 0.0012 euro per kilometer.

For an employee who drives 1,000 kilometers for work during the period, the difference would be 1.20 euro compared with the previous rate.

The quarterly rate is linked to the applicable indexation system and is intended for professional travel carried out with the employee’s own vehicle. Partena Professional and Securex both confirm the new 0.4452 euro rate for the fourth quarter of 2026.

The allowance does not cover normal commuting

The mileage allowance discussed here concerns business travel, not an employee’s normal daily commute between home and their regular workplace.

Examples of professional travel can include driving to a customer, attending a business meeting at another location, or traveling to another work site on behalf of the employer.

Regular commuting is subject to different rules and should not be confused with mileage reimbursement for business trips.

When is the mileage allowance tax-free?

When the applicable conditions are met and the employer stays within the recognized maximum amount, the mileage payment can be treated as reimbursement of expenses incurred on behalf of the employer.

Under those conditions, the allowance can be exempt from income tax and social security contributions.

However, the maximum amount is not necessarily the amount every employer must pay. The rules can depend on the sector and the system used by the employer.

Belgium has two mileage allowance systems

One of the most important details is that Belgium has two different systems for the flat-rate mileage allowance for professional travel.

The first is the quarterly indexed system.

For the period from October 1 to December 31, 2026, the maximum amount under this system is 0.4452 euro per kilometer.

The second is the annually indexed system.

For the period from July 1, 2026, through June 30, 2027, the annual rate is 0.4761 euro per kilometer.

These two systems operate alongside each other. This means employees should not assume that the October 1 increase automatically changes the rate they receive.

Why some employees may receive a different amount?

The mileage allowance system that applies can depend, among other things, on the sector in which the employee works and the rules that apply to that sector.

Some sectors have specific rules requiring employers to reimburse professional travel made with a private vehicle. Other sectors may use a different calculation or indexation system.

According to Partena Professional, an employer using the annual flat-rate system must generally keep that system for the full period from July 1, 2026, through June 30, 2027. The employer cannot simply switch to the quarterly system during that period.

How can employees check their mileage allowance?

Employees who regularly use their own car for work-related travel should check their pay statement or ask their employer which mileage allowance system applies to them.

It is also important to distinguish between business travel and the normal trip between home and the workplace.

For employees covered by the quarterly system, the maximum rate is now 0.4452 euro per kilometer from October 1 through December 31, 2026.

For those covered by the annual system, the applicable rate remains 0.4761 euro per kilometer until June 30, 2027.

The key point is that the October increase is a change to the quarterly indexed rate, not a universal new mileage rate for every employee in Belgium.