This article is intended for Swile mobility programme administrators. When you place an order for Swile mobility benefits, the terms and eligibility criteria are set internally, either by a collective agreement (company, inter-company or sector agreement) or by a unilateral decision. This agreement determines the amount to be allocated to each beneficiary, depending on their mode of transport.
⚠️ Temporary update for 2026: Swile fuel allowance
For 2026 only, the rules for covering fuel costs via Swile mobility are being relaxed:
- Increased limit: the tax-free limit for fuel costs is doubled from €300 to €600 per year per employee, for allowances paid up to 31 December 2026.
- Wider eligibility: all employees are eligible, including those who have access to public transport that fits their working hours.
- Can be combined: the fuel allowance can be combined with the partial reimbursement of public transport season tickets.
These rules are based on a decree that has not yet been published. The authorities are allowing employers, as a temporary measure, to apply these changes in their 2026 declarations. For more information, see this article.
What amounts are tax-free for a single Swile mobility allowance?
If your beneficiary only receives a single Swile mobility allowance, the 2026 tax-free limits are as follows:
| Swile mobility benefit | 2026 tax-free limit |
|---|---|
| Public transport season ticket or public bike hire service | 50% of the cost of season tickets purchased by the employee |
| Sustainable Mobility Package (FMD) | €600 per year per employee |
| Transport allowance (fuel costs and costs for charging electric, plug-in hybrid or hydrogen vehicles) | €600 per year per employee. For 2026, the sub-limit for fuel costs increases from €300 to €600 per year per employee. |
Which combinations of Swile mobility benefits are tax-free?
Certain Swile mobility benefits can be combined. The 2026 tax-free limit then depends on the combination:
| Combination of Swile mobility benefits | Total 2026 tax-free limit |
|---|---|
| Sustainable Mobility Package (FMD) + public transport season ticket | €900 per year per employee, minus the employer's contribution to the public transport season ticket |
| Sustainable Mobility Package (FMD) + transport allowance | €600 per year per employee. For 2026, the sub-limit for fuel costs increases from €300 to €600 per year per employee. |
| Public transport season ticket + transport allowance | New for 2026: this combination is now allowed until 31 December 2026. It was not permitted previously. |
Historical note: as an exception, from 2022 to 2024, combining a public transport season ticket and the transport allowance was allowed up to a limit of €400 per year per employee for fuel costs, and €700 for "green energy" fuel costs.
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