Can a professional deduct his meal expenses?

Verified 30 July 2026 - Entreprendre Service Public / (Prime Minister)

The self-employed subject to income tax (IR) under the regime of industrial and commercial profits (BIC) or non-commercial profits (BNC) may deduct additional meal expenses of its outcome, under certain conditions. These additional costs are the fraction exceeding the amount of a meal taken at home.

In order to be deductible from income tax due in the year following the incurrence of expenses, the expenses must be 3 conditions following:

  • Constitute expenses necessary for the exercise of the profession (e.g. business trips to a client or business lunches), not for personal convenience (the expenses of the Civil partnership or partner are excluded)
  • Be justified by the distance between the place of practice and the home
  • Be effectively engaged (subject to a supporting document, including a restaurant or catering invoice)

In determining the normal nature of the distance, account shall be taken, on a case-by-case basis, of the density of the agglomeration, the nature of the activity carried out, the location of the clientele or working hours.

The portion of the expense that would have been incurred if the taxpayer had had his meal at home is a personal expense. It cannot be taken into account for the determination of taxable profit.

Warning  

The value of the meal taken at home and a prepared meal by the professional himself (bowl) is not deductible.

Only the additional costs of meals can be considered necessary by the practice of the profession.

The deductible expense corresponds to the difference between the meal expenses actually incurred and the flat-rate assessment of the benefit in kind food.

However, beyond the exemption limit of the meal expenses of the employees, the expenditure incurred is considered excessive and is not deductible.

Tableau - Maximum amount deductible for additional meal expenses (per day) based on year of expenditure commitment

2023

2024

2025

2026

Flat-rate assessment of the benefit in kind food

€5.20

€5.35

€5.45

€5.50

Exemption limit per meal

€20.20

€20.7

€21.1

€21.4

Maximum deductible amount per meal

€15

€15.35

€15.65

€15.90

Example :

With the 2026 scale:

  • On an expenditure of €16 TTC, the professional can deduct the meal expenses up to €16 - €5.50 (flat-rate evaluation of the meal taken at home) = €10.50
  • On an expenditure of €35 TTC, deductible expenses are €15.90, or €21.4 (maximum amount above which expenditure is considered excessive) -€5.50 (flat-rate evaluation of the meal taken at home).