Remote working and business travel: flat-rate allowances have been updated

Two important amounts relating to the reimbursement of professional expenses have been updated: the flat-rate remote working allowance and the mileage allowance for the use of a private vehicle.

Remote working: up to €164.21 per month

Since 1 September 2026, the maximum flat-rate office allowance that may be granted to employees who work from home on a structural and regular basis has increased from €160.99 to €164.21 per month.

This allowance is intended to cover costs related to working from home, such as heating, electricity, water, small office supplies and the use of a workspace.

When the applicable conditions are met, the allowance is considered a reimbursement of expenses proper to the employer and is therefore, in principle, exempt from social security contributions and income tax.

To qualify for this scheme, remote working must be carried out on a structural and regular basis, corresponding to an average of at least one working day per week, assessed on a monthly basis.

The amount of €164.21 is a maximum, not a mandatory amount. Employers may therefore grant a lower allowance.

Business travel: €0.4452/km in the fourth quarter

For business travel carried out using a private vehicle, the reference amount under the quarterly indexation system is now:

€0.4452/km from 1 October to 31 December 2026, compared with €0.4440/km in the previous quarter.

A separate annual indexation system also exists:

€0.4761/km from 1 July 2026 to 30 June 2027.

However, employers cannot necessarily choose freely between the two systems. Sector-specific rules, applicable agreements and the company’s existing reimbursement policy must also be taken into account. When an employer opts for the annual system, it must in principle be applied throughout the entire period concerned.

What conditions apply to the mileage allowance?

Using a flat-rate mileage allowance does not remove the requirement for the employer and employee to be able to substantiate the journeys made.

The allowance must relate to genuine business journeys made using the employee’s private vehicle, such as visiting a client or supplier, attending training, going to an external meeting or travelling to a worksite.

Travel between home and the employee’s usual place of work is subject to different rules and should not be confused with these business journeys.

In practice, it is advisable to keep an expense claim or travel record containing at least:

• the date of the journey;
• the destination;
• the business purpose;
• the number of kilometres travelled.

Particular attention should also be paid to employees who travel very high mileages for business purposes. The Belgian National Social Security Office considers that above 24,000 business kilometres per year, the use of a private vehicle becomes so extensive that the flat-rate mileage allowance can no longer be regarded as a reasonable estimate of the actual costs.

Finally, the mileage allowance is intended to cover the various costs associated with using a private vehicle. Care should therefore be taken to avoid separately reimbursing expenses that are already covered by the flat-rate allowance.

A good time to review your expense reimbursement policy

These new indexations provide a good opportunity for companies to check whether their expense reimbursement policies remain correct and up to date.

In summary:

Remote working: maximum €164.21/month since 1 September 2026

Mileage allowance, quarterly system: €0.4452/km from 1 October to 31 December 2026

Mileage allowance, annual system: €0.4761/km from 1 July 2026 to 30 June 2027

And in all cases: business journeys must be properly substantiated.