Deductible Expenses
Contents
Administration
1. Subscription to sports club
2. Music and streaming subscriptions
3. Software & office supplies
4. Professional databases
5. Professional insurance
6. Registration as a self-employed to the Crossroads Bank of Enterprises
7. Cleaning
8. Medical expenses
Car expenses
9. General car expenses
10. Leasing & renting
11. Fines & penalties
12. Fossil fuel cars
13. Plug-in hybrid cars
14. Electric cars (100% electric)
15. Utility vehicle
16. Electric bike & bicycle
17. Motorcycle (Moto & Scooter)
Clothing & Personal care
18. Glasses & lenses
19. Clothing expenses
Finance
20. Accounting fees & Legal fees
21. Baking Fees & Interest
22. Mortgage interest
Food & Drinks
23. Restaurant
24. Food and beverage expenses
25. Events & receptions
Home office
26. Water, gas, heating and electricity
27. Internet fees
28. Phone costs
29. Stationery & office snacks
30. Newspaper & databases
31. Property tax and provincial tax
32. Office decoration & plants
33. Furnitures
34. Cleaning expenses
35. Rent
Land & Construction
36. Furnitures and materials
37. Solar panels
38. Constructions
39. Land, Buildings & Property rights
Marketing & Gifts
40. Business gifts
41. Marketing expenses
Phone & Internet
42. Phone & Internet
43. Smartwatch
Professional development expenses
44. Training
45. Newspapers
46. Conferences
47. Coaching
Subcontracting
48. General subcontracting
49. Consultancy & external services
50. Employees compensation
Taxes & Insurance
51. Pension plan (PSPS/ PLCI/ VAPZ)
52. Individual pension agreement (IPA/ EIP)
53. Building insurance
54. Profesional contribution
55. Social contribution (ONSS/ RSZ
56. Hospitalisation insurance
57. Provincial tax
Technology
58. Software for e-invoicing
59. Tech accessories & Camera
60. Tech insurance
Tools & Machines
61. Tools & Machines
Transports
62. Public transports
63. Carsharing
64. Flight costs
Travel
65. Business travel expenses
66. Per Diems
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Administration
1. Subscription to sports club
What are sports club expenses ?
Sports club expenses refer to subscriptions to gyms or sports clubs (e.g. Basic-Fit, Aspria, etc.) paid by a self-employed person.
Tax deductibility
These expenses are generally not tax deductible, as they are considered private expenses in most cases.
Conditions to be deductible (exception)
To be accepted, you must be able to prove a direct link with your professional activity. This is very difficult, unless you are a sports professional. In rare cases, a partial deduction (50%) may be possible if you can demonstrate that the subscription is used to meet clients or professional contacts.
Some sport clubs also offer coworking and networking facilities in addition to fitness (e.g. Aspria). If you can prove that you use these spaces to receive or invite clients, prospects or suppliers, this may support a (partial) deduction. In practice, you should be able to justify concrete professional meetings linked to this expense.
Be careful
Simply arguing that sport helps you perform better at work is not sufficient. This type of expense is a well-known trap for tax auditors and is often rejected. Attempting to deduct it without strong justification is therefore risky in case of a tax audit.
2. Music and streaming subscriptions
What are streaming expenses ?
Streaming expenses refer to subscriptions to music or video platforms (e.g. Spotify, SoundCloud, Apple Music, Netflix, etc.) used by a self-employed person.
Tax deductibility
Music streaming subscriptions can be tax deductible, provided they are used for professional purposes and you can prove it. If the use is mixed (private and professional), you must apply a proportion based on your professional use (e.g. working days).
Conditions to be deductible
You must be able to justify the link with your professional activity. For example, using music in an office or workspace may be acceptable. If the use is mixed, you should apply a reasonable percentage and be consistent. Equipment used (e.g. speakers) can also be deducted at the same proportion.
Focus of attention : copyright rules (SABAM)
Streaming services are intended for private use only. Using them in public places (shops, restaurants, cafés, etc.) is not allowed under standard subscriptions. Existing agreements limit their use to non-commercial purposes, as stated in their general terms and conditions.
For more information : https://www.sabam.be/en/users/music/legal-music-sources
What is not deductible ?
Video streaming platforms such as Netflix, YouTube or similar services are generally not tax deductible, as they are considered private expenses.
Exception
In rare cases, these subscriptions may be deductible if you can prove they are necessary for your professional activity (e.g. film industry, content creation).
Be careful
You must be able to clearly justify the professional use of these subscriptions. Arguing that they help you relax or be more productive is not sufficient, and may lead to a rejection in case of a tax audit.
3. Software & office supplies
What are these expenses ?
These expenses include AI software subscriptions and digital tools (e.g. ChatGPT, Copilot, Notion AI, accounting tools) as well as office supplies such as paper, pens, ink and folders. These are essential tools used in your professional activity.
Tax deductibility
These expenses are 100% tax deductible, as they are considered necessary business costs.
Conditions to be deductible
You must be able to justify the link with your professional activity. Software must be useful for your work (productivity, automation, analysis, etc.), while office supplies are generally obvious business expenses required in most professions. If the use is mixed (private and professional), you should apply a reasonable proportion.
Be careful
Expenses that are mainly used for personal purposes are not deductible. In case of a tax audit, you must be able to demonstrate the professional use of both the software and the supplies.
4. Professional databases
What are professional database expenses ?
These expenses refer to subscriptions giving access to professional databases and platforms (e.g. LinkedIn, networking platforms, professional associations, alumni networks, etc.) used in the context of your business activity.
Tax deductibility
These expenses are 100% tax deductible, as long as they are linked to your professional activity.
Conditions to be deductible
You must be able to prove that the subscription is useful or necessary for your work (e.g. networking, client acquisition, access to professional information). The professional purpose must be clear and justifiable.
Examples
Typical examples include LinkedIn, professional networking platforms, databases from professional associations or alumni networks, as they directly support your business development and professional activity.
Be careful
Subscriptions with a mainly private or personal use are not deductible. In case of a tax audit, you must be able to demonstrate the professional relevance of the expense.
5. Professional insurance
What are insurance expenses ?
Insurance expenses refer to policies taken out to protect your professional activity (e.g. liability, income protection, legal protection, etc.).
Tax deductibility
These expenses are 100% tax deductible, as they are directly linked to your business activity.
Conditions to be deductible
You must ensure that the insurance is strictly related to your professional activity. These costs are generally easy to justify, as they are necessary to protect your business and income.
Examples
Common examples include professional liability insurance, guaranteed income insurance and legal protection insurance. Other types of insurance may also be deductible if they are specific to your profession.
Be careful
Insurance contracts that are private or not related to your business activity are not deductible. In case of a tax audit, you must be able to demonstrate the professional purpose of the insurance.
6. Registration as a self-employed to the Crossroads Bank of Enterprises
What are start-up expenses ?
Start-up expenses include the initial costs incurred when launching your activity, such as the registration at the Crossroads Bank for Enterprises via an Enterprise Counter.
Tax deductibility
These expenses are 100% tax deductible, as they are directly linked to the start of your professional activity.
Conditions to be deductible
The cost must be necessary to start your business and properly documented (e.g. invoice or official proof). These expenses are generally easy to justify, as they are mandatory steps when becoming self-employed.
Good to know
You can also deduct expenses incurred up to 3 months before the official start of your activity, provided they are directly related to your future business and supported by proper documentation.
Be careful
Only expenses that are clearly linked to your professional activity are deductible. Personal costs, even before starting your activity, are not deductible.
7. Cleaning
What are cleaning expenses ?
Cleaning expenses refer to costs related to the maintenance of your professional workspace (e.g. cleaning services, products, etc.).
Tax deductibility
These expenses are 100% tax deductible when they relate to a space used exclusively for your professional activity.
Conditions to be deductible
If you have a separate office or professional premises, cleaning costs are fully deductible. If you work from home, the deduction is more limited and must be proportionate to the professional use of your space.
Be careful
You must have a proper invoice and be able to justify the professional use of the space. Cleaning expenses related to private areas are not deductible and may be challenged in case of a tax audit.
8. Medical expenses
What are medical expenses ?
Medical expenses refer to health-related costs (e.g. doctor visits, treatments, equipment) incurred by a self-employed person.
Tax deductibility
These expenses are generally not tax deductible, as they are considered private expenses. However, in specific cases, a partial deduction (50%) may be accepted if the expense is directly required for your professional activity.
Conditions to be deductible (exception)
You must be able to prove a direct and necessary link with your profession, supported by medical reports or attestations. For example, if your work environment requires specific protection (e.g. working in a noisy area), certain related medical costs may be partially deductible.
Examples
In some cases, expenses such as specialised medical visits linked to professional constraints may be partially deductible. However, professional equipment (e.g. protective gear) is usually fully deductible, as it is directly linked to your activity.
What is not deductible ?
Expenses such as hospitalisation insurance or health insurance contributions are never tax deductible when they are of a private nature.
Be careful
This type of deduction is a grey area and depends on the tax authorities’ assessment. Even with justification, the deduction may be refused in case of a tax audit, making it a high-risk expense.
Car expenses
9. General car expenses
What are these expenses ?
These expenses include all costs related to the use of a car for professional purposes, such as purchase or leasing, fuel, maintenance, insurance, parking, taxes and accessories.
Tax deductibility
Car expenses are partially tax deductible, based on two key elements:
• The CO₂ emissions and type of vehicle
• The professional use of the car
The general formula used is: Deductibility % = 120% – (0.5% × coefficient × CO₂ emissions)
The result is limited:
• Maximum: 100%
• Minimum: 50% (or 40% for highly polluting cars ≥ 200g CO₂/km)
Electric cars can reach 100% deductibility.
Conditions to be deductible
To correctly apply the formula, you need to understand each element:
• CO₂ emissions
This is the level of pollution of your car (in g/km).
The higher the CO₂, the lower the deductibility
• Coefficient (very important)
The coefficient depends on the type of fuel:
o Diesel → 1.00
o Petrol / LPG / hybrid → 0.95
o Natural gas (CNG) → 0.90
The more polluting the fuel, the higher the coefficient → lower deduction
Important note (recent changes)
For cars purchased after mid-2023, the deductibility is gradually decreasing over time (towards 0% for combustion engines), while electric vehicles remain the most advantageous.
Be careful
This formula applies to almost all car-related expenses (fuel, maintenance, insurance, tolls, parking, road taxes, etc.).
You must be able to:
• Justify the professional use
• Use the correct CO₂ value of your vehicle
• Apply the correct coefficient
Car expenses are highly controlled by tax authorities, and mistakes in the calculation may lead to a rejection in case of a tax audit.
10. Leasing & renting
Leasing and renting costs are tax deductible, but they follow the same deductibility percentage as the car (CO₂ formula + professional use).
It is important to distinguish the components:
• The interest part of the leasing is fully deductible
• The capital (vehicle value) is not fully deductible at once, but must follow the normal deductibility rules of the car
In practice, this means that leasing does not allow you to bypass the car deductibility limitations. The total deduction will always depend on the vehicle characteristics and usage.
11. Fines & penalties
Fines and penalties are never tax deductible, even if they occur during a professional trip.
This includes:
• Traffic fines
• Parking fines
• Any administrative penalties
These expenses are considered personal or sanction-related costs, and will always be rejected by the tax authorities.
12. Fossil fuel cars
What are these expenses ?
These expenses relate to the use of fossil fuel vehicles (petrol or diesel) for professional purposes.
Tax deductibility
The deductibility depends on the date the vehicle was ordered and follows a strictly decreasing regime.
Conditions to be deductible
• Vehicles ordered before 1 July 2023
These vehicles follow the CO₂ formula, but their deductibility is progressively limited:
o 2026: max 50%
o 2027: max 25%
o From 2028: 0%
• Vehicles ordered between 1 July 2023 and 31 December 2025
The formula still applies, but is capped by a decreasing ceiling:
o 2025: max 75%
o 2026: max 50%
o 2027: max 25%
o 2028: 0%
• Vehicles ordered from 1 January 2026
➤ 0% tax deductible from the first year
Be careful
The date of order (not delivery or registration) determines the tax regime. Even a low-emission vehicle cannot exceed the maximum thresholds. Fossil fuel cars are being phased out fiscally, so their deductibility will disappear.
13. Plug-in hybrid cars
What are these expenses ?
These expenses relate to plug-in hybrid vehicles, combining electric and fossil fuel engines.
Tax deductibility
The tax treatment of hybrids has become more restrictive, especially for companies.
Conditions to be deductible
• Fuel costs (companies)
➤ From 2026, fossil fuel costs are no longer deductible
➤ Only electricity costs remain deductible
• “False hybrids”
Vehicles with CO₂ emissions above 75 g/km are treated as fossil fuel cars and follow the same declining regime.
• Self-employed individuals (natural persons)
➤ May still benefit from a partial deduction of fuel costs
Good to know
There is a difference in treatment between companies and individuals, which can impact strategic decisions (e.g. switching to a company structure).
Be careful
Hybrid vehicles are becoming less attractive fiscally. Their deductibility depends on CO₂ emissions, usage and tax status, and may decrease significantly over time.
14. Electric cars (100% electric)
What are these expenses ?
These expenses relate to fully electric vehicles used for professional purposes.
Tax deductibility
Electric vehicles benefit from a very favourable tax regime, although it is gradually decreasing over time.
Conditions to be deductible
The deductibility depends on the date of order:
• Before 01/01/2027 → 100%
• 2027 → 95%
• 2028 → 90%
• 2029 → 82.5%
• 2030 → 75%
• 2031 → 67.5%
Good to know
Electric vehicles remain the most tax-efficient option. For example, a car ordered in 2026 can still be 100% deductible, while a fossil fuel car may be limited to 50% or less.
Be careful
The advantage is time-sensitive: the later you invest, the lower the deductibility. The date of order is crucial.
15. Utility vehicle
What are these expenses ?
These expenses include all costs related to a utility vehicle used exclusively for professional purposes (e.g. van, pick-up, work vehicle).
Tax deductibility
These expenses are 100% tax deductible, provided the vehicle is used entirely for professional activity.
Conditions to be deductible
To benefit from full deductibility, you must be able to prove that the vehicle is used exclusively for business purposes. If there is any private use, even minimal, a proportional reduction must be applied.
The following expenses can be fully deductible:
• Purchase, leasing or renting costs
• Fuel or electricity
• Maintenance and repairs
• Insurance
• Road and registration taxes
• Parking costs
• Accessories and equipment
Be careful
The 100% deduction applies only in case of exclusive professional use. If the tax authorities identify private use, they may requalify the expense and reduce the deduction.
You must therefore keep clear justification of usage (e.g. professional activity, type of use, consistency with your business).
16. Electric bike & bicycle
What are these expenses ?
These expenses include the purchase and use of a bicycle or electric bike (e-bike), as well as all related costs (e.g. accessories, maintenance, insurance), used for professional travel.
Tax deductibility
These expenses are 100% tax deductible, provided the bike is used for professional purposes.
Conditions to be deductible
You must be able to prove the professional use of the bike, such as travelling to clients, suppliers or business partners. The key condition is the professional purpose of the journeys.
As with other transport means, commuting between home and your usual workplace is generally not deductible.
What can be deducted ?
You can deduct all costs related to the bike, including the purchase of the bike (electric or not), accessories (lock, helmet, equipment), maintenance, repairs and insurance. These expenses are generally fully deductible if used for business purposes.
Depreciation
If the purchase amount is significant, the cost may be spread over several years (depreciation) instead of being deducted at once.
Be careful
You must be able to justify the professional use of the bike. If the bike is also used privately, a reasonable proportion must be applied. Lack of justification or excessive deductions may lead to a rejection in case of a tax audit.
17. Motorcycle (Moto & Scooter)
What are these expenses ?
These expenses include all costs related to a motorcycle or scooter used for professional purposes, such as purchase or leasing, fuel, maintenance, insurance, parking and taxes.
Tax deductibility
Motorcycles benefit from a very favourable tax regime compared to cars. These expenses are 100% tax deductible, depending on the professional use of the vehicle.
Conditions to be deductible
You must be able to justify the professional use of the motorcycle (e.g. client visits, business trips, meetings). If the motorcycle is used 100% for business, costs are fully deductible. If there is private use, you must apply a reasonable proportion.
Purchase, leasing & renting
The purchase of a motorcycle is tax deductible and generally spread over several years (depreciation). Leasing and renting costs are also deductible, depending on professional use.
Running costs (fuel, maintenance, insurance & taxes)
All running costs of the motorcycle are 100% tax deductible, including:
- Fuel
- Maintenance and repairs
- Insurance
- Road and registration taxes
- Parking including parking space reserved for staff, customers, suppliers and abroad
These costs must be directly linked to professional use. If the motorcycle is also used privately, the deduction must be reduced proportionally.
Non-deductible expenses
Fines and penalties are never deductible, even if incurred during a professional trip.
Be careful
You must be able to justify the professional use of the motorcycle and apply a realistic percentage if there is private use. Motorcycles are generally more advantageous than cars from a tax perspective, but they remain subject to tax control. Lack of justification may lead to a rejection in case of a tax audit.
Clothing & Personal care
18. Glasses & lenses
What are glasses expenses ?
Glasses and lenses refer to prescription eyewear used to perform your professional activity (e.g. reading screens, detailed work, etc.).
Tax deductibility
These expenses can be partially or fully tax deductible, depending on their professional use. If used 100% for work, they are fully deductible; if the use is mixed, you must apply a reasonable proportion (e.g. 50%).
Conditions to be deductible
You must be able to justify that the glasses are necessary for your work. In practice, it is recommended to deduct only a proportion of the cost. The expense must also remain reasonable, as very expensive items (e.g. designer glasses) may be considered unreasonable and rejected.
Examples
Prescription glasses and lenses are generally acceptable. Blue light glasses are also easier to justify if you work regularly on screens. In contrast, sunglasses are difficult to justify and are generally not deductible.
Be careful
You must be able to justify the professional necessity of the expense. Overestimating the professional use or declaring excessive costs may lead to a rejection in case of a tax audit.
19. Clothing expenses
What are clothing expenses ?
Clothing expenses refer to purchases of clothes and accessories made by a self-employed person in the context of their activity.
Tax deductibility
These expenses are generally not tax deductible, as they are considered private (everyday) expenses, even if worn at work.
Conditions to be deductible (exception)
Only genuinely professional clothing is deductible. This includes clothing that is required for your profession or imposed by regulations (e.g. uniforms, safety equipment, specific workwear). In some cases, clothing used exclusively for artistic performances may also be deductible.
Examples
Deductible items include lawyer gowns, safety shoes, helmets or work uniforms. In contrast, everyday clothing such as suits, city wear, ceremony or leisure clothes are not deductible, even if used for work. Clothing with visible advertising (logo/branding) may be deductible as a business expense.
Cleaning costs
The same rule applies to dry cleaning. If the clothing itself is deductible (e.g. professional uniform), then its cleaning is also deductible. However, if the clothing is not deductible (e.g. suit, private clothing), then the cleaning costs are also not deductible.
Be careful
Attempting to deduct everyday clothing (even expensive or “professional-looking”) represents a significant tax risk. In case of a tax audit, these expenses are almost always rejected unless you can clearly prove their strictly professional nature.
Finance
20. Accounting fees & Legal fees
What are accounting expenses ?
Accounting expenses refer to fees paid to your accountant as well as software used for accounting purposes.
Tax deductibility
These expenses are 100% tax deductible, as they are directly linked to your activity as a self-employed person.
Conditions to be deductible
You must ensure that these costs are strictly related to your professional activity (e.g. bookkeeping, tax advice, accounting tools). This is generally easy to justify, as these services are necessary to manage your business.
Be careful
Only professional accounting costs are deductible. In case of a tax audit, you must be able to justify the link with your business activity.
21. Baking Fees & Interest
What are these expenses ?
These expenses include banking fees linked to your professional account as well as interest paid on loans used for your business activity.
Tax deductibility
Banking fees are 100% tax deductible, as a professional bank account is essential to run your business. Interest is also generally tax deductible, provided it is linked to your professional activity.
Conditions to be deductible
You must be able to justify that the costs are related to your business. Banking fees are usually easy to prove (e.g. bank statements or contract). For interest, the loan must be used for professional purposes and respect normal market conditions.
Be careful
Interest may be partially or fully rejected if it is considered excessive or not compliant with tax rules (e.g. abnormal rates, financing structure). In some cases, deduction limits may apply, especially for companies. In case of a tax audit, you must be able to justify the purpose and conditions of the financing.
22. Mortgage interest
What are these expenses ?
These expenses refer to mortgage interest paid on a property that is partly used for your professional activity.
Tax deductibility
Mortgage interest is partially tax deductible, based on the professional use of your property. The full amount is not deductible.
Conditions to be deductible
You must calculate the deduction based on the surface area used for professional purposes (e.g. office space). Only the professional portion of the property can be taken into account.
Be careful
The calculation must be based on square meters and not on working time. Overestimating the professional use may lead to a rejection in case of a tax audit.
Food & Drinks
23. Restaurant
What are restaurant expenses ?
Restaurant expenses are costs you incur when inviting clients, prospects, suppliers or business partners.
Tax deductibility
These expenses are partially tax deductible at 69%, provided they are directly linked to your professional activity. In practice, this means the meal must have a clear business purpose (e.g. meeting, discussion, networking).
Conditions to be deductible
To be accepted, you should be able to justify the professional nature of the expense. It is recommended to keep the receipt and note who you invited. Meals taken alone (except during business trips), as well as meals during weekends or public holidays, may raise questions in case of a tax audit. More generally, restaurant expenses should remain reasonable compared to your income (around 3% to 5%).
What is not considered a restaurant expense ?
Only meals consumed in a restaurant qualify under this category. Food deliveries or takeaway meals eaten at the office or at home are not considered restaurant expenses, but reception costs, and follow different tax rules.
Special case: team meals / events
Team meals organised for a specific occasion (e.g. New Year, Christmas, company event…) can be fully deductible, under certain conditions (limited frequency, for all staff and reasonable cost).
Be careful
Always ask yourself if you can clearly justify the professional purpose of this meal. If you can, the expense is deductible; if you can’t, you face a risk in case of a tax audit.
24. Food and beverage expenses
a) Tea, coffee & food expenses
What are tea, coffee & snack expenses ?
Tea, coffee, snacks and similar items (soups, cold drinks, fruits) consumed at the office are considered professional expenses for you and your team. These costs are 100% tax deductible, as long as they are linked to your professional activity.
Conditions to be deductible
To be accepted, these expenses must be consumed in a professional context (office, team, clients, partners). It is important to keep an invoice with your business details. If you work from home, you must be able to prove that these purchases are not for personal consumption. If you have no staff and do not receive clients or partners, these expenses may be considered private and therefore non-deductible.
b) Canteen / meal deliveries
What are canteen expenses ?
Canteen expenses refer to meals consumed during the working day with your team or business relations, including delivery or takeaway meals (e.g. Deliveroo, Uber Eats).
Tax deductibility
These expenses are partially tax deductible at 50%, which is lower than restaurant expenses.
Conditions to be deductible
You must be able to justify the professional nature of the expense (e.g. team meal, working lunch). The delivery must take place in a professional setting (office/workplace) and not for private purposes.
c) Supermarket purchases
What are supermarket expenses ?
Purchases made in supermarkets are generally considered private expenses and are therefore not deductible.
Conditions to be deductible (exception)
In rare cases, these expenses may be accepted if you can clearly prove their professional use, for example for a specific promotional event. Without clear justification, these costs are very likely to be rejected in case of a tax audit.
25. Events & receptions
a) Events & receptions (food & drinks)
What are event expenses ?
Event expenses include costs related to demonstrations (e.g. tastings, product samples) and promotional events such as product launches, open houses or business events.
Tax deductibility
Costs related to demonstrations are 100% tax deductible, as they are directly linked to promoting your products or services. In contrast, promotional events are generally only 50% deductible, unless they qualify as a showroom activity (e.g. furniture, installations, staff), which can be fully deductible.
Conditions to be deductible
You must be able to prove the professional and promotional nature of the event. Demonstrations are easier to justify, while promotional events require a clear business purpose (visibility, client acquisition, marketing).
b) Team events & company parties
What are team event expenses ?
These are expenses related to events organised for your staff (e.g. New Year, Christmas, company celebrations).
Tax deductibility
These costs are 100% tax deductible, provided strict conditions are met.
Conditions to be deductible
The event must be organised for all staff, take place maximum once per year, and the cost per employee must remain reasonable. If these conditions are not respected, the deductibility may be challenged.
Be careful
If you extend the event beyond a professional context (e.g. inviting family members or excessive costs), you may lose the full deductibility and face a risk in case of a tax audit.
Home office
26. Water, gas, heating and electricity
What are home office expenses ?
Home office expenses include costs such as water, electricity, heating and gas used for your professional activity. These are necessary expenses to run your workspace.
Tax deductibility
These expenses are fully or partially tax deductible, depending on how your workspace is organised. If you rent a dedicated professional space, costs are 100% deductible. If you work from home, only the professional portion is deductible.
Conditions to be deductible
If you work from home, you must calculate the deduction based on the ratio between your professional space and the total surface of your home. If you combine a separate office and a home office, both types of expenses can be deducted accordingly.
Be careful
The professional use must remain reasonable (generally up to ±15% of your home) and properly justified. Overestimating this percentage may lead to a tax adjustment in case of an audit. It is recommended to use actual expenses rather than a fixed estimate, as lump-sum deductions are less secure.
27. Internet fees
What are internet expenses ?
Internet expenses refer to subscription costs for your internet connection used in the context of your professional activity.
Tax deductibility
These expenses are fully or partially tax deductible, depending on their professional use. A subscription for a dedicated office is 100% deductible, while a home subscription is partially deductible.
Conditions to be deductible
If you work from home, internet is considered a mixed expense (private + professional). You must therefore apply a proportion based on your professional use (e.g. number of working days), with a maximum of around 75%. If you have a separate subscription for your office, it can be fully deducted, provided you can justify it.
Be careful
You must remain reasonable and consistent in your calculation. The tax authorities expect you to take into account private use. Also, costs unrelated to your activity (e.g. TV subscriptions) are not deductible unless you can clearly justify a professional purpose.
28. Phone costs
What are phone expenses ?
Phone expenses include mobile subscriptions, prepaid costs and the purchase of a phone used in the context of your professional activity.
Tax deductibility
These expenses are partially tax deductible, as they are considered mixed expenses (private + professional). The deduction depends on the professional use of your phone.
Conditions to be deductible
You must apply a reasonable proportion based on your professional use (e.g. number of working days or business calls). In practice, the deduction is often estimated (e.g. 5/7 if you work 5 days a week). The same logic applies to the purchase of a phone, which can be deducted under the same proportion. For higher-value devices, it is recommended to spread the cost over several years.
Examples
Subscriptions (monthly or prepaid) are deductible in the same way. If your activity requires multiple devices (e.g. testing, development), you may justify deducting several phones.
Be careful
You must be able to justify the percentage of professional use. The private portion is never deductible, and an unrealistic estimate may be challenged in case of a tax audit. If your usage changes over time, your deduction should be adjusted accordingly.
29. Stationery & office snacks
What are these expenses ?
These expenses include office supplies (paper, pens, ink, folders, etc.) as well as tea, coffee, snacks and drinks consumed in the workplace. These are common and necessary costs for running your business.
Tax deductibility
These expenses are 100% tax deductible, as they are considered obvious and necessary business expenses.
Conditions to be deductible
Stationery is generally easy to justify, as most professions require basic office materials. For snacks and drinks, they must be consumed in a professional context (office, team, clients, partners). If you work from home, you must be able to prove that these expenses are not for personal consumption.
Be careful
If you have no staff and do not receive clients or partners, these expenses may be considered private and therefore non-deductible. Supermarket purchases are also rarely accepted, unless you can clearly justify their professional use. In case of a tax audit, you must be able to demonstrate the professional nature of these costs.
30. Newspaper & databases
What are these expenses ?
These expenses refer to subscriptions to newspapers, magazines and professional documentation used in the context of your business activity.
Tax deductibility
These expenses are 100% tax deductible, as long as they help you maintain or increase your professional income.
Conditions to be deductible
You must be able to justify the link with your professional activity. Publications that are directly related to your field (e.g. business, industry-specific, technical content) are generally easy to justify. The same principle applies to professional documentation, software and databases used for your work.
Be careful
Publications with a mainly personal or recreational purpose (e.g. leisure, travel, home decoration, children’s magazines) are not deductible. In case of a tax audit, you must be able to demonstrate the professional relevance of your subscriptions.
31. Property tax and provincial tax
What are these expenses ?
These expenses include property tax (on real estate) and provincial taxes linked to your professional activity.
Tax deductibility
These expenses are fully or partially tax deductible, depending on their professional use. Property tax is partially deductible when you work from home, while provincial tax is fully deductible if it relates to your business activity.
Conditions to be deductible
For property tax, you must calculate the deduction based on the surface area used for professional purposes (e.g. home office). For provincial tax, it must be directly linked to your professional activity or workplace.
Be careful
Only the professional portion of property tax is deductible. Overestimating the professional use may lead to a rejection in case of a tax audit. For provincial tax, make sure it clearly relates to your business activity, and check the applicable rules in your region or province.
32. Office decoration & plants
What are these expenses ?
These expenses include items used to decorate and furnish your professional space (e.g. furniture, plants, flowers, equipment, reception area, etc.). This also covers your home office setup such as a desk, chair, screen, keyboard, lighting and other professional equipment.
Tax deductibility
These expenses are 100% tax deductible, as they are directly linked to your professional environment. This applies both to a dedicated office and to a home office, provided the space is used for your activity.
Conditions to be deductible
The items must be used in a professional context. This includes furniture (desk, chair), IT equipment (screen, keyboard, accessories), lighting and workspace improvements necessary for your activity. Flowers and plants are also deductible when used to improve your professional environment.
Be careful
Certain expenses may be requalified as personal if they are not clearly linked to your activity (e.g. flowers purchased for personal occasions like Valentine’s Day). Decoration of waiting or reception areas may be limited (e.g. partially deductible).
In addition, artworks are not deductible, as they do not lose value over time. For example, purchasing an expensive painting (e.g. a Monet) cannot be deducted, even if displayed in your office, as it is considered an investment rather than a professional expense.
Finally, for a home office, make sure your setup remains reasonable and proportionate to your activity. In case of a tax audit, you must be able to justify the professional use of all these expenses.
33. Furnitures
What are these expenses ?
These expenses include investments in furniture and equipment used in your home office (e.g. desk, chair, storage, office setup, etc.).
Tax deductibility
These expenses are partially or fully tax deductible, depending on their professional use. If the furniture is used exclusively for your work, it can be 100% deductible. In a home office context, this is often partially deductible.
Conditions to be deductible
You must be able to justify the professional use of the furniture and apply a proportion based on the use of your home office (e.g. surface area or actual use). The furniture must be clearly linked to your professional activity.
Be careful
For higher-value items, the cost must be spread over several years (depreciation). In a home office, it is important to remain reasonable and consistent in the percentage applied. In case of a tax audit, you must be able to justify both the professional use and the value of the investment.
34. Cleaning expenses
What are these expenses ?
Cleaning expenses refer to costs related to the maintenance of your home office space (e.g. cleaning services, products, etc.).
Tax deductibility
These expenses are partially tax deductible when you work from home, based on the professional use of your space. They are only 100% deductible if the space is used exclusively for professional purposes (separate office).
Conditions to be deductible
You must calculate the deduction based on the surface area used for your home office. Only the professional portion of the cleaning costs can be deducted.
Be careful
Cleaning costs related to private areas of your home are not deductible. You must apply a reasonable proportion and be able to justify it in case of a tax audit.
35. Rent
What are these expenses ?
Rent expenses refer to amounts paid for a workspace, whether it is a dedicated office or part of your home used for professional purposes.
Tax deductibility
Rent can be fully or partially tax deductible, depending on your situation. A dedicated office is 100% deductible, while a home office is only partially deductible under strict conditions.
Conditions to be deductible
• Dedicated office (separate from home)
If you rent a workspace or office, the rent is 100% tax deductible. You only need a valid lease or rental agreement.
• Home office (rented home)
If you work from home, rent is only deductible if specific conditions are met:
o The lease must explicitly allow professional use
o The professional portion of the rent must be defined
o The lease must be formally registered
If these conditions are met, you can deduct a proportion of the rent based on the surface area used for work, generally up to ±15%. If not, no deduction is allowed.
• Owner of the property
If you own your home, you cannot deduct rent, but you may deduct a portion of your mortgage interest based on professional use.
Be careful
Rent deductions for a home office are strictly controlled. Overestimating the professional use or not respecting the conditions may lead to a rejection in case of a tax audit. A tax inspector may even visit your premises to verify the workspace.
In addition, using part of your home for professional purposes may have tax consequences for the landlord. Since 2024, tenants must also declare specific information about their rental (rent amount, landlord identity, contract details) in their tax return when using the property professionally.
Land & Construction
36. Furnitures and materials
What are these expenses ?
These expenses include investments in furniture and materials used in your professional activity (e.g. desks, chairs, storage, equipment, etc.).
Tax deductibility
These expenses are fully or partially tax deductible, depending on their professional use. If used 100% for your business, they are 100% deductible.
Conditions to be deductible
You must be able to justify the professional use of the furniture or materials. If the use is mixed (private and professional), you must apply a reasonable proportion.
Be careful
For higher-value items, the cost must be spread over several years (depreciation) instead of being deducted all at once. In case of a tax audit, you must be able to justify both the professional use and the depreciation applied.
37. Solar panels
What are these expenses ?
These expenses refer to investments in solar panels installed on your property to support your professional activity (e.g. home office or workspace).
Tax deductibility
Solar panels are fully or partially tax deductible, depending on your status and professional use.
Conditions to be deductible
• If you are self-employed (natural person), you can deduct the investment proportionally to your professional use, based on your electricity consumption. The cost must also be spread over several years (depreciation), typically around 20 years.
• If you operate through a company, the investment may be fully deductible at company level. However, any private use of the electricity is taxed as a benefit in kind.
Be careful
You must be able to justify the professional use of the installation. Overestimating this proportion may lead to a rejection in case of a tax audit. As this is a long-term investment, it is important to apply the correct depreciation and allocation.
38. Constructions
What are these expenses ?
Construction expenses refer to major investments in buildings or professional spaces (e.g. office, studio, workspace built or renovated).
Tax deductibility
These expenses are partially tax deductible, based on the professional use of the building.
Conditions to be deductible
You must apply a proportion based on the professional use (e.g. surface area). In addition, the cost must be spread over several years (depreciation). For example, a building with a lifespan of 30 years is typically depreciated at ±3% per year.
If you operate through a company, depreciation is calculated pro rata over the year of acquisition (depending on the purchase date). If you are self-employed as an individual, the full year can generally be taken into account.
Be careful
This type of investment is strictly controlled. You must be able to justify both the professional use and the depreciation applied. Some investments may also benefit from additional tax advantages (investment deduction), depending on the applicable rules.
39. Land, Buildings & Property rights
What are these expenses ?
These expenses include investments in land, buildings, property rights and building developments used in the context of your professional activity.
Tax deductibility
These expenses are partially tax deductible, depending on their professional use. However, an important distinction must be made between land and buildings.
Conditions to be deductible
• Land
Land is deductible in proportion to its professional use, but cannot be depreciated. This means you cannot spread the cost over time.
• Buildings & developments
Buildings and construction works are deductible and must be depreciated over several years. For example, a building is typically depreciated at around 3% per year over 30 years.
• Property rights
These can also be deducted in proportion to their professional use, provided the link with your activity is clear.
Good to know
Some of these investments may benefit from a tax advantage (investment deduction), depending on the type of asset and applicable rules.
Be careful
The professional use must be justified and reasonable. Land and buildings follow different tax treatments, and confusion between the two may lead to errors. In case of a tax audit, you must be able to justify the allocation and depreciation applied.
Marketing & Gifts
40. Business gifts
What are business gifts ?
Business gifts are items offered to clients, prospects or business partners to maintain or develop professional relationships (e.g. chocolates, wine, gift baskets, event tickets).
Tax deductibility
Business gifts are generally 50% tax deductible. However, the treatment may vary depending on the value of the gift and its nature.
Conditions to be deductible
You must be able to prove the professional purpose of the gift (business relationship, meeting, networking). It is important to keep supporting documents (invoice, context of the gift).
• Gifts under €50 (per client/year)
➤ 50% deductible
➤ Small promotional items with a visible company logo (e.g. pens, calendars) may be 100% deductible
• Gifts between €50 and €250
➤ 50% deductible
• Gifts above €250
➤ 100% deductible, but considered a benefit in kind for the recipient, meaning the recipient will be taxed on it, we recommend to avoid gifts above €250.
Exceptions
• Alcohol & tobacco
Gifts such as spirits or tobacco are still 50% deductible, like other business gifts. However, they are more strictly regulated and often scrutinised.
! Exception: if these products are used in your activity (e.g. HoReCa, tasting, resale), they may be treated differently.
Note: wine, champagne and similar drinks (<22°) are not considered strong alcohol.
Be careful
You must always be able to justify the professional nature of the gift. High-value or frequent gifts may raise questions in case of a tax audit. Also, gifts above €250 may create tax consequences for the recipient, which is not always desirable.
41. Marketing expenses
What are these expenses ?
These expenses include VIP events (e.g. sports or business events) and commercial samples used to promote your products or services.
Tax deductibility
• VIP events
➤ Access fees are fully deductible if you can prove a clear advertising purpose
➤ Reception costs are generally 50% deductible, but can be 100% deductible if the promotional nature is clearly demonstrated
• Commercial samples
➤ Costs are 100% tax deductible, provided they are directly linked to your activity
Conditions to be deductible
For VIP events, you must be able to prove the business purpose (client relationship, visibility, promotion). For commercial samples, the product must belong to your business (produced or sold by you) and be distributed for promotional purposes.
Be careful
VIP events are closely monitored: without clear proof of advertising or business purpose, the expense may be rejected. Inviting clients to events (e.g. sports events) is not sufficient on its own, you must justify the professional objective.
For samples, you must be able to prove that they were actually distributed. Without proof, the expense may be refused in case of a tax audit.
Phone & Internet
42. Phone & Internet
What are these expenses ?
These expenses include mobile subscriptions (monthly or prepaid), internet subscriptions and related devices used in the context of your professional activity.
Tax deductibility
These expenses are fully or partially tax deductible, depending on their professional use. A subscription for a dedicated office can be 100% deductible, while personal subscriptions are partially deductible.
Conditions to be deductible
Phone and internet are considered mixed expenses (private + professional). You must therefore apply a reasonable proportion based on your professional use (e.g. number of working days or actual usage).
• Internet
➤ 100% deductible if linked to a separate office
➤ Partially deductible (up to ±75%) if used at home
• Phone
➤ Deductible based on professional use (e.g. 5/7 if you work 5 days a week)
➤ Applies to both subscriptions and devices
For higher-value devices (typically above €250), it is recommended to spread the cost over several years (depreciation). If you have separate subscriptions for professional use, they may be fully deductible, provided you can justify them.
Be careful
The private portion is never deductible, and you must be able to justify the percentage applied. Unrealistic estimates may be challenged in case of a tax audit.
Also note that TV subscriptions are not deductible, unless you can clearly justify a professional purpose. In a company, part of these expenses may be considered a benefit in kind if used privately.
43. Smartwatch
What are these expenses ?
These expenses refer to the purchase of a smartwatch or watch used in the context of your professional activity.
Tax deductibility
A smartwatch can be partially or fully tax deductible, depending on its professional use. In contrast, a regular watch is generally not deductible, as it is considered a private expense.
Conditions to be deductible
You must be able to prove the professional usefulness of the smartwatch (e.g. productivity, communication, apps, integration with your work tools). The deduction must reflect the actual professional use (e.g. 75% if used 75% for work).
For higher-value devices (typically above €250), the cost must be spread over several years (depreciation).
Examples
A smartwatch may be justified if it is used for work-related notifications, communication, app testing or productivity tools. This is especially relevant for certain professions (e.g. IT, healthcare).
Be careful
A classic or luxury watch is not deductible, unless it is directly linked to your activity (e.g. resale). The professional use of a smartwatch must be clearly demonstrated, and claiming a partial deduction is often more realistic than 100%.
If provided by a company, the smartwatch may be considered a benefit in kind and subject to taxation. In case of a tax audit, you must be able to justify both the use and the percentage applied.
Professional development expenses
44. Training
What are these expenses ?
These expenses include costs related to training, courses, conferences, coaching and professional development aimed at improving your skills and supporting your business activity.
Tax deductibility
These expenses are 100% tax deductible, as long as they help you maintain or increase your professional income.
Conditions to be deductible
You must be able to justify the link with your professional activity. This includes technical training, conferences, seminars, coaching or leadership programmes, whether online or offline.
All related costs can also be deducted, such as transport, accommodation, equipment or other necessary expenses linked to the training.
Be careful
If the training includes food or catering, this part is only partially deductible (similar to restaurant expenses). It is recommended to separate these costs to maximise the deduction of the non-food portion.
You must also ensure that the training is professionally relevant. Courses with a mainly personal purpose may be rejected in case of a tax audit.
45. Newspapers
What are these expenses ?
These expenses include subscriptions to newspapers, magazines, online content and professional databases used to support your business activity (e.g. LinkedIn, industry publications, specialised platforms).
Tax deductibility
These expenses are 100% tax deductible, as long as they help you maintain or increase your professional income.
Conditions to be deductible
You must be able to justify the professional relevance of the content. Publications that are directly related to your field (e.g. business, technical, sector-specific content) are generally easy to justify.
This also applies to professional databases and platforms, which are considered tools supporting your activity. The format (digital or paper) does not impact deductibility.
Be careful
Publications with a mainly personal or recreational purpose (e.g. leisure, travel, home decoration, children’s magazines) are not deductible. In case of a tax audit, you must be able to demonstrate the professional purpose of the subscription.
46. Conferences
What are these expenses ?
These expenses include costs related to conferences, seminars, congresses and professional events attended to develop your knowledge or network.
Tax deductibility
These expenses are 100% tax deductible, as long as they are linked to your professional activity.
Conditions to be deductible
You must be able to justify the professional purpose of the event (e.g. learning, networking, business development). Entry fees are deductible, as well as all costs directly related to attending the event.
This includes:
• Transport (train, plane, taxi, rental car)
• Accommodation (hotel stays)
• Meals and related expenses
• Business-related expenses during the trip
Be careful
All expenses must be clearly linked to the professional event. If the trip includes a private component, only the professional portion is deductible. In case of a tax audit, you must be able to justify the purpose and necessity of the trip.
47. Coaching
What are these expenses ?
These expenses refer to costs paid for a personal trainer or fitness coaching aimed at improving your physical condition.
Tax deductibility
These expenses are not tax deductible, as they are considered personal expenses.
Conditions to be deductible (exception)
In very specific cases, a partial deduction may be possible if you can prove that physical fitness is essential to your professional activity (e.g. athlete, fitness coach).
Be careful
These expenses are generally rejected by the tax authorities. Even in exceptional cases, the deduction is uncertain and risky. You must be able to clearly justify the professional necessity, otherwise the expense will be reclassified as private in case of a tax audit.
Subcontracting
48. General subcontracting
What are subcontracting expenses ?
Subcontracting expenses refer to costs incurred when you hire a third party to perform part of your work or services.
Tax deductibility
These expenses are 100% tax deductible, as they are directly linked to the development and operation of your business.
Conditions to be deductible
You must be able to prove the professional purpose of the subcontracting. The invoice must be clear and detailed, describing the services provided. Vague or incomplete invoices may be challenged in case of a tax audit.
Be careful
Always ensure that the subcontracting is real, justified and properly documented. In case of a tax audit, insufficient detail or lack of justification may lead to a rejection of the expense.
49. Consultancy & external services
What are these expenses ?
These expenses refer to costs paid to external experts or consultants (e.g. market studies, advisory services, analysis, etc.) to support your business activity.
Tax deductibility
These expenses are 100% tax deductible, as they are intended to support the growth and development of your business.
Conditions to be deductible
You must be able to prove the professional utility of the service. The expense must be supported by a clear and detailed invoice, describing the work performed. The objective of the service must also be clearly linked to your activity.
Be careful
Vague invoices or unclear services may raise suspicion in case of a tax audit. If an invoice is not detailed enough, do not hesitate to request a corrected version or a credit note. Without proper justification, the expense may be rejected.
50. Employees compensation
What are staff expenses ?
Staff expenses refer to salaries and compensation paid to employees or workers as part of your business activity.
Tax deductibility
These expenses are 100% tax deductible, as they are directly linked to the operation of your business.
Conditions to be deductible
You must be able to prove that the work paid for has actually been carried out. This requires proper supporting documents (e.g. contracts, payroll, proof of services).
Be careful
In case of a tax audit, you may need to justify the reality of the work performed. Payments without clear justification may be rejected. Also note that the recipient of the compensation will generally be taxed on this income.
Taxes & Insurance
51. Pension plan (PSPS/ PLCI/ VAPZ)
What are these expenses ?
These expenses include pension contributions for self-employed persons (e.g. PSPS / PLCI / VAPZ) and other long-term savings solutions to prepare your retirement.
Tax deductibility
Contributions to a PSPS (PLCI/VAPZ) are 100% tax deductible, making them a powerful tool to reduce your taxable income while saving for retirement.
Conditions to be deductible
You can contribute up to a maximum percentage of your net taxable income (with legal limits updated each year). These contributions must be linked to your status as a self-employed person and paid into an approved pension scheme.
A “social” version of the PSPS may also include additional protections (e.g. incapacity for work, maternity, illness), depending on the contract.
Other pension solutions
You can also invest in a Pension Agreement for the Self-Employed (PASE / CPTI). These contributions are not tax deductible, but you benefit from a tax advantage (tax credit). The amount is limited by the 80% rule (maximum pension level).
Be careful
These mechanisms are strictly regulated and subject to limits. It is important to respect the legal thresholds and choose the solution that best fits your situation. While these tools are tax-efficient and low-risk, they may not be sufficient alone to build a complete retirement strategy.
52. Individual pension agreement (IPA/ EIP)
What are these expenses ?
These expenses refer to pension contributions paid through your company under an Individual Pension Agreement (IPA/EIP) to build up your retirement.
Tax deductibility
These contributions are 100% tax deductible for the company, provided that the legal conditions are respected.
Conditions to be deductible
The main condition is the 80% rule: your total pension (legal + supplementary) must not exceed 80% of your last regular salary. This rule limits the maximum deductible contribution.
You can also include additional guarantees in your contract (e.g. death coverage or disability insurance), depending on your needs.
Be careful
The calculation of the 80% rule can be complex, and exceeding it may lead to a rejection of the deduction. It is therefore important to properly assess your situation before contributing. In case of a tax audit, you must be able to justify compliance with this rule.
53. Building insurance
What are these expenses ?
These expenses refer to costs related to your home (e.g. rent, utilities, maintenance) when you use part of it for your professional activity.
Tax deductibility
These expenses are partially tax deductible, based on the professional use of your home.
Conditions to be deductible
You must calculate the deduction based on the surface area (square meters) used for your work. Only the professional portion of your home can be taken into account.
Good to know
Working from home can be a tax advantage, as several costs such as water, electricity, heating and rent follow the same principle and can be partially deducted.
Be careful
The percentage applied must be reasonable and justified. Overestimating the professional use may lead to a rejection in case of a tax audit.
54. Profesional contribution
What are these expenses ?
Professional contributions refer to fees paid to professional organisations or institutions linked to your activity (e.g. professional bodies, chambers, sector organisations).
Tax deductibility
These expenses are 100% tax deductible, as they are directly linked to the exercise or support of your profession.
Conditions to be deductible
The contribution must be related to your professional activity (e.g. membership required or useful for your profession). These costs are usually easy to justify.
Examples
Typical examples include membership fees to professional institutes (e.g. ITAA), chambers of commerce or sector organisations.
Be careful
Only contributions with a clear professional purpose are deductible. Personal or unrelated memberships are not deductible and may be rejected in case of a tax audit.
55. Social contribution (ONSS/ RSZ)
What are these expenses ?
These expenses refer to social security contributions paid by self-employed persons, required to benefit from social protection (e.g. healthcare, pension, incapacity).
Tax deductibility
These expenses are 100% tax deductible, as they are mandatory and directly linked to your status as a self-employed person.
Conditions to be deductible
These contributions must be paid in the context of your professional activity. They are generally easy to justify, as they are legally required.
Be careful
There is no VAT on these contributions, and therefore nothing to recover. You must also be able to provide proof of payment in case of a tax audit.
56. Hospitalisation insurance
What are these expenses ?
These expenses refer to hospitalisation insurance policies taken out by a self-employed person for personal health coverage.
Tax deductibility
These expenses are not tax deductible, as they are considered private expenses and not directly linked to your professional activity.
Conditions to be deductible
There are no conditions under which hospitalisation insurance is deductible for a self-employed individual acting in their own name.
Be careful
Even if this type of insurance is important for your financial security, it is not considered a professional expense. If deducted, it will likely be rejected in case of a tax audit.
Good to know
Other types of insurance, such as pension schemes for self-employed persons, may offer significant tax advantages and are often a better option for fiscal optimisation.
57. Provincial tax
What are these expenses ?
These expenses refer to provincial taxes applied to your professional activity or workplace as a self-employed person.
Tax deductibility
These expenses are 100% tax deductible, as long as they are directly linked to your professional activity.
Conditions to be deductible
The tax must apply to your business or workplace. You must be able to justify the professional nature of the tax.
Be careful
Only provincial taxes related to your professional activity are deductible. Personal taxes are not deductible and may be rejected in case of a tax audit.
Technology
58. Software for e-invoicing
What are these expenses ?
These expenses include software and consultancy costs related to electronic invoicing (e-invoicing), required for B2B transactions in Belgium from January 1, 2026.
Tax deductibility
These expenses are 120% tax deductible (temporary measure), making them particularly advantageous from a tax perspective.
Conditions to be deductible
The increased deduction applies only to costs directly linked to e-invoicing, such as:
• Subscription-based e-invoicing software (compatible with formats like UBL/Peppol)
• Consultancy or advisory services to implement e-invoicing
This applies to both self-employed individuals and companies.
Good to know
This enhanced deduction is temporary:
• Applies until January 1, 2028
• From tax year 2029 onwards, these expenses will return to 100% deductibility
Be careful
Only subscription-based software qualifies for the 120% deduction. One-time software purchases are excluded. You must also ensure that the expenses are clearly linked to e-invoicing.
59. Tech accessories & Camera
What are these expenses ?
These expenses include the purchase of a camera and related equipment (e.g. lenses, tripod, accessories, editing software) as well as general tech accessories (e.g. keyboard, mouse, screen, earphones, storage devices, etc.) used in your professional activity.
Tax deductibility
These expenses are fully or partially tax deductible, depending on their professional use. If used 100% for your business, they are fully deductible; otherwise, a proportion must be applied.
Conditions to be deductible
You must be able to prove a clear link between the equipment and your professional activity. This is obvious for some professions (e.g. photographer, artist, healthcare professional), but can also be justified for marketing, communication or content creation purposes (e.g. website, social media, client work).
All related costs can also be deducted, including lenses, accessories (tripod, filters, etc.) and photo editing software. Tech accessories are generally easy to justify, as they are commonly used in most professional activities.
Examples
Typical deductible items include cameras, lenses, monitors, keyboards, mouse, storage devices, earphones, and other digital tools used for work.
Be careful
If the equipment is also used for private purposes, you must apply a reasonable proportion. In case of a tax audit, you must be able to justify both the professional use and the percentage applied. The higher the cost, the greater the risk if the expense is rejected.
60. Tech insurance
What are these expenses ?
These expenses refer to insurance policies covering professional equipment (e.g. laptop, camera, devices used for your business).
Tax deductibility
These expenses are partially tax deductible, based on the professional use of the insured equipment.
Conditions to be deductible
You must apply a proportion corresponding to the professional use of the equipment (e.g. 5/7 if used 5 days a week). The insurance must be directly linked to professional assets.
Examples
If you insure a laptop used 70% for work, you can deduct 70% of the insurance cost. The same applies to other professional devices (camera, phone, etc.).
Be careful
The insurance contract must be in your name or your company’s name and clearly linked to your activity. You must be able to justify the professional use and the percentage applied in case of a tax audit.
Tools & Machines
61. Tools & Machines
What are these expenses ?
These expenses include investments in machines, tools and equipment necessary for your professional activity (e.g. machinery, sewing machines, gardening tools, technical equipment).
Tax deductibility
These expenses are fully or partially tax deductible, depending on their professional use.
Conditions to be deductible
You must be able to justify that the equipment is used for your business. If the use is mixed (private and professional), you must apply a reasonable proportion.
These investments must also be spread over several years (depreciation) based on their useful life. For example:
• Short-term equipment (e.g. smartphone): ±3 years
• Tools: often around 10% per year (indicative)
• Buildings or large installations: longer depreciation periods
Depreciation is calculated pro rata over the year of acquisition, meaning you only deduct the portion corresponding to the months of use during the first year.
Good to know
Some investments may benefit from additional tax advantages (investment deduction), depending on the type of equipment and applicable rules.
Be careful
You must be able to justify both the professional use and the depreciation applied. Overestimating the professional use or applying an incorrect depreciation rate may lead to a rejection in case of a tax audit.
In case of exceptional wear or obsolescence, an accelerated depreciation may be applied if properly justified.
Transports
62. Public transports
What are these expenses ?
These expenses include public transport costs (train, tram, metro, bus) used for professional travel.
Tax deductibility
These expenses are 100% tax deductible, as long as the journey has a professional purpose.
Conditions to be deductible
The trip must be made to maintain or increase your professional income (e.g. visiting clients, suppliers, or work-related locations). Travel to your usual place of work (office) is generally not deductible.
Examples
Typical deductible expenses include train tickets, public transport passes and business-related travel within Belgium or abroad.
Be careful
You should ideally keep a ticket or proof of payment. In practice, small expenses without formal proof may sometimes be tolerated, but this should remain exceptional.
Other transport options, such as taxis, are generally less advantageous, as they are only partially tax deductible. In case of a tax audit, you must be able to justify the professional purpose of each trip.
63. Carsharing
What are these expenses ?
These expenses include costs related to shared cars or car-sharing services (e.g. Cambio, Poppy, etc.) used for your professional travel.
Tax deductibility
These expenses are partially tax deductible, following the same rules as car expenses. The deduction depends on the type of vehicle (CO₂ emissions, fuel) and the professional use.
Conditions to be deductible
You must be able to justify the professional purpose of the trip (e.g. client visit, business meeting). If the trip is 100% professional, a higher deduction may be applied.
The deductibility is calculated based on:
• The vehicle’s CO₂ emissions and fuel type
• The percentage of professional use
Example
If you use an electric shared car for a business trip, the cost can be 100% deductible. If the car is hybrid or combustion-based, the deduction is lower and depends on emissions.
Be careful
If the trip includes private use (e.g. personal errands), you must reduce the deductible portion accordingly. You should always make a realistic and reasonable allocation.
You must also keep a valid invoice or proof of payment. To ensure proper documentation, it is recommended to request invoices with your business details from the car-sharing provider.
64. Flight costs
What are these expenses ?
These expenses include plane (or long-distance transport) tickets purchased for professional travel (e.g. conferences, client visits, prospecting trips).
Tax deductibility
These expenses are 100% tax deductible, provided you can prove the professional purpose of the trip.
Conditions to be deductible
The trip must be clearly linked to your business activity (e.g. attending a conference, meeting clients or suppliers, business development). In some professions, specific trips may also be justified if they are directly linked to income generation.
If the trip combines business and private purposes, only the professional portion is deductible (e.g. flight, hotel and meals related to work days only).
Examples
Typical deductible cases include business trips for conferences, trade fairs, client meetings or prospecting abroad.
Be careful
Expenses related to private travel are not deductible (e.g. accompanying partner, leisure extension). You must be able to prove the business nature of the trip (e.g. ticket with your name, event registration, supporting documents).
In case of a tax audit, insufficient justification may lead to a rejection of the expense.
Travel
65. Business travel expenses
What are these expenses ?
These expenses include all costs incurred when travelling for professional purposes, such as transport (train, plane, taxi), accommodation, meals and related expenses (e.g. conferences, local transport).
a) Public transport
Public transport (train, tram, metro, bus) is 100% tax deductible if used for business purposes.
Even without a formal invoice, tickets or small payments may be accepted, provided they remain reasonable and identifiable.
b) Taxi
Taxi costs (including Uber) are 75% tax deductible, provided the trip is professionally justified (e.g. airport transfer, client meeting).
You should keep a valid invoice. Private trips (e.g. after dinner) are not deductible.
c) Flights
Flights are 100% tax deductible, provided you can prove the professional purpose of the trip.
If the trip combines business and leisure, only the professional portion is deductible. Expenses for partners or family members are not deductible.
d) Accommodation (hotel)
Hotel costs are tax deductible if they are:
• Necessary for business purposes
• Reasonable in amount
Only nights linked to professional activity are deductible. Costs for accompanying persons are not deductible.
e) Meals during travel
Meals during business trips are partially tax deductible (similar to restaurant expenses).
If included in a hotel bill, they must be identified separately where possible.
f) General rule
Typical deductible travel expenses include:
• Transport (train, plane, taxi, local travel)
• Accommodation (hotel)
• Meals
• Conference or event entry fees
Be careful
Travel expenses are closely monitored by tax authorities. You must be able to justify the professional purpose of the trip (e.g. invitations, tickets, emails, agenda).
Trips with a personal component (weekends, tourism, family travel) must be carefully adjusted, otherwise the expenses may be rejected in case of a tax audit.
66. Per Diems
What are these expenses ?
Per diems are flat-rate daily allowances covering meals and small out-of-pocket expenses incurred during business trips abroad.
Tax deductibility
Per diems are 100% tax deductible and non-taxable, provided they respect the official limits set by the authorities.
Conditions to be deductible
Per diems apply only to company directors or employees sent abroad on short-term missions (minimum 10 hours, maximum 30 days).
They are not available for self-employed individuals (natural persons), who must deduct their actual expenses instead.
The amount must be aligned with official country-based rates, and the allowance must correspond to actual days spent abroad for professional purposes.
Per diems only cover:
• Meals
• Small daily expenses
They do not cover accommodation or transport, which must be deducted separately.
If certain costs are already included (e.g. meals in a hotel), the allowance must be reduced accordingly.
Good to know
The amount of per diems varies by country, based on official rates published by the authorities. (Here is the official reference : Official reference: http://www.ejustice.just.fgov.be/eli/arrete/2018/07/02/2018040199/moniteur)
In addition, business gifts offered during trips abroad are 100% tax deductible, provided you can prove the professional nature of the trip.
Be careful
Per diems are strictly regulated. They cannot be combined with real expenses for the same costs, and must be accurately calculated and justified. Misuse may lead to a rejection in case of a tax audit.
