An agreement to compensate for the rise in energy prices
In April, the federal government reached an agreement on energy support measures for the period from May to July 2026 inclusive. This agreement aims to reduce the impact of the rise in fuel and energy prices, especially for commuter traffic and business travel using a private vehicle.
More info: « Temporary agreement on energy aid »
Temporary monthly indexing
For the 2nd quarter of 2026, the kilometre allowance with quarterly indexing for business travel was initially set at 0.4327 euro per kilometre.
To respond more quickly to changes in fuel prices, the royal decree of 18 May 2026 provides, exceptionally and temporarily, for a monthly indexing of the kilometre allowance for the period from 1 April to 30 June 2026, with retroactive effect from 1 April 2026.
Moreover, the new kilometre allowance amount for April 2026 has already been set. It is 0.4571 euro per kilometre.
However, the amounts for May and June 2026, which will be based on updated monthly data, have not yet been published.
And then?
From the third quarter onwards, the normal system with quarterly indexing should resume. However, an extension of the monthly indexing measure is not excluded.
Coexisting systems
Let us remind you that the flat-rate kilometre allowance for business travel already uses two systems, each with its own legal basis:
- One system uses an amount indexed every quarter, which was 0.4327 euro per kilometre in the second quarter of 2026. This quarterly amount is temporarily replaced by the maximum monthly amount.
- The other system adjusts the kilometre allowance once per year. For the period from 1 July 2025 to 30 June 2026, this flat rate is 0.4449 euro per kilometre.
More info: « New kilometre allowance with quarterly indexing from 1 April 2026 »
What should you do as an employer?
In some sectors, the reimbursement of business travel using a private vehicle is mandatory. Some sectors adjust the amount quarterly, while others do so annually. Sectors that adjust quarterly will need to adjust monthly for April, May and June 2026. Corrections are necessary because the exact amount will only be known the following month.
If your sector does not require mandatory reimbursement, but you decide as an employer to contribute to these costs, you have the choice. The tax authorities accept both the kilometre allowance with monthly indexing and the one with annual indexing.
How to search in Lex4You ?
If your sector requires intervention, you will find its amount under Joint Committees > Your joint committee number > Transport costs > Amounts of transport costs > Costs for business travel.
Can't find anything ? In that case, there is no obligation in your sector to contribute to business travel costs with a private vehicle.
Sources
- Royal decree of 18 May 2026 amending the royal decree of 13 July 2017 setting the allowances and indemnities of members of the federal public service staff, Moniteur belge of 26 May 2026.
- Circular no. 765 of 20 May 2026 relating to the adjustment of the kilometre allowance amount for April 2026.
