{"id":1411,"date":"2025-03-19T10:43:25","date_gmt":"2025-03-19T10:43:25","guid":{"rendered":"https:\/\/aaftax.be\/aftrekbare-kosten-en-verworpen-uitgaven-in-belgie\/"},"modified":"2025-09-15T08:46:46","modified_gmt":"2025-09-15T08:46:46","slug":"deductible-costs-and-disallowed-expenses-in-belgium","status":"publish","type":"post","link":"https:\/\/aaftax.be\/en\/deductible-costs-and-disallowed-expenses-in-belgium\/","title":{"rendered":"Deductible Costs and Disallowed Expenses in Belgium"},"content":{"rendered":"

[vc_row el_class=”global row-11 s-blog”][vc_column el_class=”outer-col-1″][vc_row_inner el_class=”inner-row-1 grid”][vc_column_inner el_class=”inner-col-1″ width=”2\/3″][vc_custom_heading source=”post_title” font_container=”tag:h1|text_align:left|color:%23FFFCEF” use_theme_fonts=”yes” css=””][vc_empty_space height=”40px”][vc_empty_space height=”42px” el_class=”largedeskonly”][vc_column_text css=”” el_class=”white”]As an entrepreneur, you incur daily costs to keep your business running. But which of those expenses are actually deductible in your accounts and therefore give you a tax advantage? In this article, we explain it clearly.<\/strong>[\/vc_column_text][\/vc_column_inner][vc_column_inner el_class=”inner-col-2″ width=”1\/3″][vc_single_image source=”featured_image” img_size=”full” css=”” el_class=”overlapper-left”][\/vc_column_inner][\/vc_row_inner][vc_empty_space height=”60px”][vc_empty_space height=”27px” el_class=”largedeskonly”][vc_row_inner el_class=”inner-row-2 grid”][vc_column_inner el_class=”inner-col-1″ width=”2\/3″][vc_column_text css=”” el_class=”brown”]<\/p>\n

What does \u201cdeductible expenses\u201d mean?<\/h4>\n

[\/vc_column_text][vc_empty_space][vc_column_text css=”” el_class=”green”]Deductible expenses are costs you incur in the interest of your professional activity. They reduce your taxable profit, which ultimately means you pay less tax.<\/p>\n

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Important: the tax authorities always assess whether an expense is necessary for your business<\/strong> and whether you can substantiate it with supporting documents (invoice, receipt, contract, etc.).[\/vc_column_text][vc_empty_space][vc_column_text css=”” el_class=”brown”]<\/p>\n

Note: not everything is (fully) deductible<\/h4>\n

[\/vc_column_text][vc_empty_space][vc_column_text css=”” el_class=”green”]Some expenses can only be deducted partially. Think of car costs (usually 50\u2013100% depending on CO\u2082 emissions) or restaurant expenses (max. 69%). Purely private expenses are never deductible. <\/strong>[\/vc_column_text][vc_empty_space][vc_column_text css=”” el_class=”brown”]<\/p>\n

Examples of commonly deductible expenses<\/h4>\n

[\/vc_column_text][vc_empty_space][vc_column_text css=””]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Category<\/span>\u00a0<\/span><\/td>\nExamples<\/span>\u00a0<\/span><\/td>\nDeductibility<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Office & equipment<\/span>\u00a0<\/span><\/td>\nLaptop, printer, desk, software<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Transport<\/span>\u00a0<\/span><\/td>\nCar (fuel, maintenance, leasing), train, bicycle<\/span>\u00a0<\/span><\/td>\n50% \u2013 100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Phone & internet<\/span>\u00a0<\/span><\/td>\nMobile subscription, internet at home\/office<\/span>\u00a0<\/span><\/td>\n75% \u2013 100% (depending on professional use)<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Meals & representation<\/span>\u00a0<\/span><\/td>\nBusiness lunch, dinner with client, corporate gifts<\/span>\u00a0<\/span><\/td>\n50% (gifts limited)<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Training & upskilling<\/span>\u00a0<\/span><\/td>\nCourses, seminars, professional literature<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Staff & benefits<\/span>\u00a0<\/span><\/td>\nWages, social security, meal vouchers, eco vouchers<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Housing & utilities<\/span>\u00a0<\/span><\/td>\nOffice rent, part of home, electricity, water<\/span>\u00a0<\/span><\/td>\nPro rata (depending on professional use)<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Bank & insurance<\/span>\u00a0<\/span><\/td>\nBank charges, professional liability insurance<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Marketing & advertising<\/span>\u00a0<\/span><\/td>\nWebsite, ads, social media campaigns<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Fees & experts<\/span>\u00a0<\/span><\/td>\nAccountants, lawyers, consultants, other experts<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_empty_space][vc_empty_space el_class=”deskonly”][vc_column_text css=”” el_class=”brown”]<\/p>\n

Disallowed Expenses (\u201cverworpen uitgaven\u201d)<\/h4>\n

[\/vc_column_text][vc_empty_space][vc_column_text css=”” el_class=”green”]Besides partially deductible costs, there are also fully disallowed expenses. These are costs you can book in your accounts (they appear in the income statement) but which are not tax-deductible. They increase your taxable profit, meaning you effectively pay tax on them.[\/vc_column_text][vc_empty_space][vc_column_text css=”” el_class=”green”]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Disallowed expense<\/span>\u00a0<\/span><\/td>\nDisallowed %<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Non-deductible taxes<\/span>\u00a0<\/span><\/td>\n100%*<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Regional taxes, levies and fees (Surcharges collected by OVAM are 100% deductible)<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Fines and forfeitures<\/span>\u00a0<\/span><\/td>\n100%*<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Non-deductible pensions, lump sums, employer contributions and premiums<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Non-deductible car costs, capital losses on vehicles<\/span>\u00a0<\/span><\/td>\nDepending on CO\u2082 emissions*<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Benefit in kind \u2013 company car<\/span>\u00a0<\/span><\/td>\n17%\/40% BIK*<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Non-deductible reception costs and corporate gifts<\/span>\u00a0<\/span><\/td>\n50%*<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Non-deductible restaurant expenses<\/span>\u00a0<\/span><\/td>\n31%*<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Costs for non-specific work clothing<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Excessive interest<\/span>\u00a0<\/span><\/td>\n100%*<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Interest relating to a portion of certain loans<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Abnormal or benevolent advantages<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Social benefits<\/span>\u00a0<\/span><\/td>\n100%*<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Meal, sports, culture and eco vouchers when qualified as an excessive social benefit<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Donations (liberalities)<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Impairments and capital losses on shares<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Reversal of previously granted exemptions<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Employee participation plans<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Compensation for missing coupon<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Tax shelter costs for accredited audiovisual works<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Regional premiums and capital\/interest subsidies<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Non-deductible payments to certain states<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Compensation paid under a group contribution agreement<\/span>\u00a0<\/span><\/td>\n0%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Unsubstantiated costs or benefits in kind included in an assessment established in the beneficiary\u2019s name<\/span>\u00a0<\/span><\/td>\n100%<\/span>\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_empty_space][vc_empty_space el_class=”deskonly”][vc_column_text css=”” el_class=”brown”]<\/p>\n

Key takeaways<\/h4>\n

[\/vc_column_text][vc_empty_space][vc_column_text css=”” el_class=”green”]<\/p>\n